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A-One Control Services Ltd

Registered Number
NI652144
(Northern Ireland)

Unaudited Financial Statements for the Year ended
30 April 2024

A-One Control Services Ltd
Company Information
for the year from 1 May 2023 to 30 April 2024

Directors

Ivan Nesbitt
Pamela Nesbitt

Registered Address

55 Seaboughan Road
Markethill
BT60 2EL

Registered Number

NI652144 (Northern Ireland)
A-One Control Services Ltd
Balance Sheet as at
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets35,0774,171
Tangible assets462,24530,683
67,32234,854
Current assets
Stocks530,00030,000
Debtors339,280347,436
Cash at bank and on hand203,319111,361
572,599488,797
Creditors amounts falling due within one year6(257,073)(214,126)
Net current assets (liabilities)315,526274,671
Total assets less current liabilities382,848309,525
Creditors amounts falling due after one year7(10,875)(20,954)
Net assets371,973288,571
Capital and reserves
Called up share capital100100
Profit and loss account371,873288,471
Shareholders' funds371,973288,571
The financial statements were approved and authorised for issue by the Board of Directors on 27 January 2025, and are signed on its behalf by:
Ivan Nesbitt
Director
Registered Company No. NI652144
A-One Control Services Ltd
Notes to the Financial Statements
for the year ended 30 April 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Plant and machinery5
Fixtures and fittings6.67
Vehicles5
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20242023
Average number of employees during the year3225
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 May 234,8504,850
Additions1,3951,395
At 30 April 246,2456,245
Amortisation and impairment
At 01 May 23679679
Charge for year489489
At 30 April 241,1681,168
Net book value
At 30 April 245,0775,077
At 30 April 234,1714,171
4.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Total

££££
Cost or valuation
At 01 May 2326,39749,38514,70690,488
Additions4,15043,70024948,099
At 30 April 2430,54793,08514,955138,587
Depreciation and impairment
At 01 May 2323,47031,3574,97859,805
Charge for year2,44211,8532,24216,537
At 30 April 2425,91243,2107,22076,342
Net book value
At 30 April 244,63549,8757,73562,245
At 30 April 232,92718,0289,72830,683
5.Stocks

2024

2023

££
Finished goods30,00030,000
Total30,00030,000
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables210,052155,720
Bank borrowings and overdrafts10,0239,968
Taxation and social security12,91116,255
Other creditors16,45525,001
Accrued liabilities and deferred income7,6327,182
Total257,073214,126
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts10,87520,954
Total10,87520,954