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REGISTERED NUMBER: 14274442 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024

FOR

A1 AGGREGATES LIMITED

A1 AGGREGATES LIMITED (REGISTERED NUMBER: 14274442)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024










Page

Balance sheet 1

Notes to the financial statements 2


A1 AGGREGATES LIMITED (REGISTERED NUMBER: 14274442)

BALANCE SHEET
31 AUGUST 2024

2024 2023
Notes £    £   
Current assets
Stocks - 250
Debtors 4 3,022 18,880
Cash at bank and in hand 945 5,365
3,967 24,495
Creditors
Amounts falling due within one year 5 2,991 20,262
Net current assets 976 4,233
Total assets less current liabilities 976 4,233

Capital and reserves
Called up share capital 6 100 100
Retained earnings 876 4,133
Shareholders' funds 976 4,233

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 comprehensive income has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 March 2025 and were signed by:





Mr P Miller - Director


A1 AGGREGATES LIMITED (REGISTERED NUMBER: 14274442)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024


1. Statutory information

A1 Aggregates Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 14274442. The registered office address and business address is Unit 4, 13 Cobham Road, Ferndown Industrial Estate, Wimborne, Dorset, BH21 7PE.

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.

The company was incorporated on 3 August 2022 and as a result, the previous period covers 13 months. Therefore, the current period is not directly comparable with the previous period.

Turnover
Turnover represents income received from the retail of aggregate materials net of VAT and trade discounts. Revenue is recognised when goods or services are received by the customer and the risks and rewards of ownership have passed to them.

Stocks
Stock and Work In Progress are valued at the lower of cost and net realisable value.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 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.

Financial instruments
Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3. Employees and directors

The average number of employees during the year was 2 (2023 - 3 ) .

A1 AGGREGATES LIMITED (REGISTERED NUMBER: 14274442)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024


4. Debtors: amounts falling due within one year
2024 2023
£    £   
Trade debtors - 12,766
Amounts owed by associates 2,258 4,114
Other debtors - 2,000
Tax 764 -
3,022 18,880

5. Creditors: amounts falling due within one year
2024 2023
£    £   
Trade creditors - 15,535
Tax 1,011 970
Social security and other taxes - 693
VAT - 1,314
Accruals and deferred income 1,980 1,750
2,991 20,262

6. Called up share capital

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

7. Ultimate controlling party

The company is controlled by the director and his wife, by virtue of their 90% joint ownership of the issued share capital.