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Registered Number: 07550040
England and Wales

 

 

 

A&M+S+T LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
Accountants report
You consider that the company is exempt from an audit for the year ended 31 March 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
This was a difficult financial year with one tenant significantly behind on payments and another leaving mid year. The company also acquired 3 new small properties for use as garage space, but these were not in a condition to be useable and required significant spend to update them.Andrew Boylett
31 March 2024



....................................................

Andrew Boylett

Spital House
The Spital
Yarm
TS15 9EU
26 November 2024
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 4 579,500    461,562 
Investments 5 (281,690)   (237,100)
297,810    224,462 
Current assets      
Cash at bank and in hand (4,934)   4,270 
Creditors: amount falling due within one year (129,931)   (448)
Net current assets (134,865)   3,822 
 
Total assets less current liabilities 162,945    228,284 
Net assets 162,945    228,284 
 

Capital and reserves
     
Called up share capital 6 140,199    203,699 
Profit and loss account 22,746    24,585 
Shareholders' funds 162,945    228,284 
 


For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 26 November 2024 and were signed on its behalf by:


-------------------------------
Andy Boylett
Director
2
General Information
A&M+S+T LIMITED is a private company, limited by shares, registered in England and Wales, registration number 07550040, registration address Spital House, The Spital, Yarm, TS15 9EU.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Cost of sales
Maintenance costs.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings 0 Straight Line
Investment properties
Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
Preference shares
The company's preference shares are treated as a financial liability since they are subject to mandatory redemption for a fixed or determinable amount at a fixed or determinable time and are thus included in creditors in the statement of financial position rather than as part of the company's issued share capital.
2.

Staff Costs

2024
£
  2023
£
Wages and salaries 103    103 
Other staff costs   2,288 
103    2,391 
 
Average number of employees during the year Number   Number
Administration 1    1 
 
No staff direct costs

3.

Average number of employees

No employees but the form will not let me submit without entering this info!
Average number of employees during the year was 1 (2023 : 0).
4.

Tangible fixed assets

Cost or valuation Land and Buildings   Total
  £   £
At 01 April 2023 461,562    461,562 
Additions  
Disposals  
Revaluations 117,938    117,938 
At 31 March 2024 579,500    579,500 
Depreciation
At 01 April 2023  
Charge for year  
On disposals  
At 31 March 2024  
Net book values
Closing balance as at 31 March 2024 579,500    579,500 
Opening balance as at 01 April 2023 461,562    461,562 


5.

Investments

Cost Loans to group undertakings   Total
  £   £
At 01 April 2023 (237,100)   (237,100)
Additions (44,590)   (44,590)
Transfer to/from tangible fixed assets  
Disposals  
At 31 March 2024 (281,690)   (281,690)

6.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
300 Class A shares of £1.00 each 300    300 
150,000 Class A shares of £1.00 each 150,000    150,000 
150,300    150,300 

3