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REGISTERED NUMBER: 09645874 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

FOR

ALS HOLDINGS LIMITED

ALS HOLDINGS LIMITED (REGISTERED NUMBER: 09645874)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ALS HOLDINGS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTORS: Mr A Shuter
Mrs L Shuter





SECRETARY: Mrs L Shuter





REGISTERED OFFICE: Pear Tree Barn
Main Street
Saxton
Tadcaster
North Yorkshire
LS24 9PY





REGISTERED NUMBER: 09645874 (England and Wales)





ACCOUNTANTS: Gibson Booth Limited
12 Victoria Road
Barnsley
South Yorkshire
S70 2BB

ALS HOLDINGS LIMITED (REGISTERED NUMBER: 09645874)

BALANCE SHEET
30 JUNE 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Investment property 4 146,000 146,000

CURRENT ASSETS
Cash at bank 713 1,072

CREDITORS
Amounts falling due within one year 5 120,061 124,921
NET CURRENT LIABILITIES (119,348 ) (123,849 )
TOTAL ASSETS LESS CURRENT LIABILITIES 26,652 22,151

PROVISIONS FOR LIABILITIES 7,410 7,410
NET ASSETS 19,242 14,741

CAPITAL AND RESERVES
Called up share capital 6 100 100
Revaluation reserve 7 31,590 31,590
Retained earnings (12,448 ) (16,949 )
SHAREHOLDERS' FUNDS 19,242 14,741

ALS HOLDINGS LIMITED (REGISTERED NUMBER: 09645874)

BALANCE SHEET - continued
30 JUNE 2024


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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

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 Income Statement has not been delivered.

The financial statements were approved and authorised for issue by the Board of Directors and authorised for issue on 19 March 2025 and were signed on its behalf by:





Mrs L Shuter - Director


ALS HOLDINGS LIMITED (REGISTERED NUMBER: 09645874)

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

1. STATUTORY INFORMATION

ALS Holdings 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 financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

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 as modified by the revaluation of certain assets.

Going Concern
The accounts have been prepared on a going concern basis as the directors' have indicated a willingness to support the company financially for the foreseeable future.

Significant judgements and estimates
The directors consider that the current carrying value of investment property in the financial statements is a reasonable representation of its actual market value. No independent valuation was obtained at the year end.

Investment property
Investment properties for which fair value can be measured reliably without undue cost or effort or measured at fair value at each reporting date with change in fair value recognised in the profit or loss account.

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.


ALS HOLDINGS LIMITED (REGISTERED NUMBER: 09645874)

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

2. ACCOUNTING POLICIES - continued
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.

3. EMPLOYEES AND DIRECTORS

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

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 July 2023
and 30 June 2024 146,000
NET BOOK VALUE
At 30 June 2024 146,000
At 30 June 2023 146,000

Fair value at 30 June 2024 is represented by:
£   
Valuation in 2023 39,000
Cost 107,000
146,000

The fair value of the Investment property has been arrived at on the basis of a valuation carried out by the directors at the year end by reference to evidence of transaction prices for similar properties.

ALS HOLDINGS LIMITED (REGISTERED NUMBER: 09645874)

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

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Directors' current accounts 118,908 123,918
Accruals and deferred income 1,153 1,003
120,061 124,921

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.6.24 30.6.23
value: £    £   
100 Ordinary £1 100 100

7. RESERVES
Revaluation
reserve
£   
At 1 July 2023
and 30 June 2024 31,590