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REGISTERED NUMBER: 04429861 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

A1 BUILDING SERVICES (UK) LIMITED

A1 BUILDING SERVICES (UK) LIMITED (REGISTERED NUMBER: 04429861)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


A1 BUILDING SERVICES (UK) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTORS: I S Mullen
Mrs T J Mullen





SECRETARY: Mrs T J Mullen





REGISTERED OFFICE: 18 High West Street
Dorchester
Dorset
DT1 1UW





REGISTERED NUMBER: 04429861 (England and Wales)





ACCOUNTANTS: Pugsley Revill
18 High West Street
Dorchester
Dorset
DT1 1UW

A1 BUILDING SERVICES (UK) LIMITED (REGISTERED NUMBER: 04429861)

BALANCE SHEET
30 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 44,354 29,110
44,354 29,110

CURRENT ASSETS
Stocks 770 1,960
Debtors 6 77,469 52,579
Cash at bank 81,333 67,759
159,572 122,298
CREDITORS
Amounts falling due within one year 7 134,551 65,429
NET CURRENT ASSETS 25,021 56,869
TOTAL ASSETS LESS CURRENT
LIABILITIES

69,375

85,979

CREDITORS
Amounts falling due after more than one
year

8

(17,500

)

(20,833

)

PROVISIONS FOR LIABILITIES 10 (11,088 ) (7,277 )
NET ASSETS 40,787 57,869

CAPITAL AND RESERVES
Called up share capital 11 101 101
Retained earnings 40,686 57,768
SHAREHOLDERS' FUNDS 40,787 57,869

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

A1 BUILDING SERVICES (UK) LIMITED (REGISTERED NUMBER: 04429861)

BALANCE SHEET - continued
30 APRIL 2024


The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 January 2025 and were signed on its behalf by:




I S Mullen - Director



Mrs T J Mullen - Director


A1 BUILDING SERVICES (UK) LIMITED (REGISTERED NUMBER: 04429861)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1. STATUTORY INFORMATION

A1 Building Services (UK) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2002, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and equipment - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Office equipment - 25% on reducing balance

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value,after making due
allowance for obsolete and slow moving items.Cost includes all direct costs and an appropriate proportion of fixed and variable overheads and in the case of work in progress a proportion of attributable profit.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

A1 BUILDING SERVICES (UK) LIMITED (REGISTERED NUMBER: 04429861)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 9 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 7,500
AMORTISATION
At 1 May 2023
and 30 April 2024 7,500
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 -

5. TANGIBLE FIXED ASSETS
Plant and Motor Office
equipment vehicles equipment Totals
£    £    £    £   
COST
At 1 May 2023 13,336 62,494 6,584 82,414
Additions 401 25,500 - 25,901
Disposals - (6,495 ) - (6,495 )
At 30 April 2024 13,737 81,499 6,584 101,820
DEPRECIATION
At 1 May 2023 10,980 36,788 5,536 53,304
Charge for year 551 8,441 262 9,254
Eliminated on disposal - (5,092 ) - (5,092 )
At 30 April 2024 11,531 40,137 5,798 57,466
NET BOOK VALUE
At 30 April 2024 2,206 41,362 786 44,354
At 30 April 2023 2,356 25,706 1,048 29,110

A1 BUILDING SERVICES (UK) LIMITED (REGISTERED NUMBER: 04429861)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
Additions 18,500
At 30 April 2024 18,500
DEPRECIATION
Charge for year 1,927
At 30 April 2024 1,927
NET BOOK VALUE
At 30 April 2024 16,573

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 58,576 32,561
Other debtors 15,638 13,820
Corporation tax - 3,331
Prepayments 3,255 2,867
77,469 52,579

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other loans 10,000 10,000
Hire purchase contracts 2,500 -
Trade creditors 74,519 12,201
Corporation tax 7,322 11,331
Social security and other taxes - 2,986
VAT 22,648 23,051
Other creditors 3,499 1,059
Directors' loan accounts 11,993 2,656
Accrued expenses 2,070 2,145
134,551 65,429

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Other loans - 1-2 years 10,000 10,000
Other loans - 2-5 years 833 10,833
Hire purchase contracts 6,667 -
17,500 20,833

A1 BUILDING SERVICES (UK) LIMITED (REGISTERED NUMBER: 04429861)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Hire purchase contracts 9,167 -

10. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 11,088 7,277

Deferred
tax
£   
Balance at 1 May 2023 7,277
Provided during year 3,811
Balance at 30 April 2024 11,088

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary 'A' £1 100 100
1 Ordinary 'B' £1 1 1
101 101

12. TRANSACTIONS WITH DIRECTORS

The following advances and credits to directors subsisted during the years ended 30 April 2024 and 30 April 2023:

2024 2023
£    £   
I S Mullen and Mrs T J Mullen
Balance outstanding at start of year - 16,209
Amounts advanced - 35,419
Amounts repaid - (51,628 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -