Caseware UK (AP4) 2023.0.135 2023.0.135 2024-09-302024-09-302023-10-01falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.No description of principal activity2930falsetruefalse 03227042 2023-10-01 2024-09-30 03227042 2022-10-01 2023-09-30 03227042 2024-09-30 03227042 2023-09-30 03227042 c:CompanySecretary1 2023-10-01 2024-09-30 03227042 c:Director1 2023-10-01 2024-09-30 03227042 c:Director2 2023-10-01 2024-09-30 03227042 c:RegisteredOffice 2023-10-01 2024-09-30 03227042 d:PlantMachinery 2023-10-01 2024-09-30 03227042 d:PlantMachinery 2024-09-30 03227042 d:PlantMachinery 2023-09-30 03227042 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 03227042 d:MotorVehicles 2023-10-01 2024-09-30 03227042 d:MotorVehicles 2024-09-30 03227042 d:MotorVehicles 2023-09-30 03227042 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 03227042 d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 03227042 d:CurrentFinancialInstruments 2024-09-30 03227042 d:CurrentFinancialInstruments 2023-09-30 03227042 d:Non-currentFinancialInstruments 2024-09-30 03227042 d:Non-currentFinancialInstruments 2023-09-30 03227042 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 03227042 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 03227042 d:Non-currentFinancialInstruments d:AfterOneYear 2024-09-30 03227042 d:Non-currentFinancialInstruments d:AfterOneYear 2023-09-30 03227042 d:ShareCapital 2024-09-30 03227042 d:ShareCapital 2023-09-30 03227042 d:SharePremium 2024-09-30 03227042 d:SharePremium 2023-09-30 03227042 d:CapitalRedemptionReserve 2024-09-30 03227042 d:CapitalRedemptionReserve 2023-09-30 03227042 d:RetainedEarningsAccumulatedLosses 2024-09-30 03227042 d:RetainedEarningsAccumulatedLosses 2023-09-30 03227042 c:FRS102 2023-10-01 2024-09-30 03227042 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 03227042 c:FullAccounts 2023-10-01 2024-09-30 03227042 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 03227042 d:WithinOneYear 2024-09-30 03227042 d:WithinOneYear 2023-09-30 03227042 d:BetweenOneFiveYears 2024-09-30 03227042 d:BetweenOneFiveYears 2023-09-30 03227042 d:HirePurchaseContracts d:WithinOneYear 2024-09-30 03227042 d:HirePurchaseContracts d:WithinOneYear 2023-09-30 03227042 d:HirePurchaseContracts d:BetweenOneFiveYears 2024-09-30 03227042 d:HirePurchaseContracts d:BetweenOneFiveYears 2023-09-30 03227042 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure
Company registration number: 03227042







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 SEPTEMBER 2024


ALLAN DYSON ASBESTOS SERVICES LIMITED






































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ALLAN DYSON ASBESTOS SERVICES LIMITED
 


 
COMPANY INFORMATION


Directors
A J Dyson 
D J Dyson 




Company secretary
A J Dyson



Registered number
03227042



Registered office
Cagex House
Leyden Road

Stevenage

SG1 2BP




Accountants
Menzies LLP
Chartered Accountants

Richmond House

Walkern Road

Stevenage

SG1 3QP





 


ALLAN DYSON ASBESTOS SERVICES LIMITED
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 8


 


ALLAN DYSON ASBESTOS SERVICES LIMITED
REGISTERED NUMBER:03227042



STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
43,562
33,317

  
43,562
33,317

Current assets
  

Debtors: amounts falling due within one year
 5 
483,443
404,939

Cash at bank and in hand
  
34,054
32,553

  
517,497
437,492

Creditors: amounts falling due within one year
 6 
(298,884)
(303,343)

Net current assets
  
 
 
218,613
 
 
134,149

Total assets less current liabilities
  
262,175
167,466

Creditors: amounts falling due after more than one year
 7 
(15,669)
(30,829)

Provisions for liabilities
  

Deferred tax
  
(10,891)
(8,329)

  
 
 
(10,891)
 
 
(8,329)

Net assets
  
235,615
128,308


Capital and reserves
  

Called up share capital 
  
69
69

Share premium account
  
990
990

Capital redemption reserve
  
16
16

Profit and loss account
  
234,540
127,233

  
235,615
128,308


Page 1

 


ALLAN DYSON ASBESTOS SERVICES LIMITED
REGISTERED NUMBER:03227042


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 SEPTEMBER 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




D J Dyson
Director

Date: 21 February 2025

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 


ALLAN DYSON ASBESTOS SERVICES LIMITED
 


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

1.


General information

Allan Dyson Asbestos Services 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.
The presentation currency of the financial statements is the Pound Sterling (£).

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

 


ALLAN DYSON ASBESTOS SERVICES LIMITED
 


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

2.Accounting policies (continued)

 
2.4

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as detailed below.


Plant and machinery
-
25%
reducing balance
Motor vehicles
-
25%
on cost

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

Financial instruments

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.

Page 4

 


ALLAN DYSON ASBESTOS SERVICES LIMITED
 


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

3.


Employees

The average monthly number of employees, including directors, during the year was 29 (2023 - 30).


4.


Tangible fixed assets





Plant and machinery
Motor vehicles
Total

£
£
£



Cost or valuation


At 1 October 2023
114,155
54,145
168,300


Additions
-
20,350
20,350


Disposals
-
(24,445)
(24,445)



At 30 September 2024

114,155
50,050
164,205



Depreciation


At 1 October 2023
106,826
28,157
134,983


Charge for the year on owned assets
1,832
8,273
10,105


Disposals
-
(24,445)
(24,445)



At 30 September 2024

108,658
11,985
120,643



Net book value



At 30 September 2024
5,497
38,065
43,562



At 30 September 2023
7,329
25,988
33,317


5.


Debtors

2024
2023
£
£


Trade debtors
224,991
208,900

Other debtors
39,052
7,110

Prepayments and accrued income
219,400
188,929

483,443
404,939


Page 5

 


ALLAN DYSON ASBESTOS SERVICES LIMITED
 


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

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
10,000
10,000

Trade creditors
118,579
145,407

Corporation tax
58,550
38,458

Other taxation and social security
31,390
23,789

Obligations under finance lease and hire purchase contracts
5,160
5,160

Other creditors
72,780
78,129

Accruals and deferred income
2,425
2,400

298,884
303,343


The following liabilities were secured:

2024
2023
£
£



Other creditors
57,173
62,901

Obligations under finance lease and hire purchase contracts
5,160
5,160

62,333
68,061

Details of security provided:

The company has entered into a fixed and floating charge over its assets with the bankers and invoice discounting providers.
Obligations under finance lease and hire purchase contracts are secured against the assets concerned.

Page 6

 


ALLAN DYSON ASBESTOS SERVICES LIMITED
 


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

7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
7,500
17,500

Obligations under finance lease and hire purchase contracts
8,169
13,329

15,669
30,829


The following liabilities were secured:

2024
2023
£
£



Obligations under finance lease and hire purchase contracts
8,169
13,329

8,169
13,329

Details of security provided:

Obligations under finance lease and hire purchase contracts are secured against the assets concerned.


8.


Hire purchase and finance leases


Minimum lease payments under hire purchase fall due as follows:

2024
2023
£
£


Within one year
5,160
5,160

Between 1-5 years
8,169
13,329

13,329
18,489

Page 7

 


ALLAN DYSON ASBESTOS SERVICES LIMITED
 


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


9.


Commitments under operating leases

At 30 September 2024 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2024
2023
£
£


Not later than 1 year
14,682
16,098

Later than 1 year and not later than 5 years
13,446
13,925

28,128
30,023


10.


Related party transactions

Included within creditors amounts falling due within one year is an amount of £1,899 (2023: £1,379) owed to the directors of the company. This balance is free of interest and repayable on demand.

 
Page 8