2024-02-01 2025-01-31 false Capium Accounts Production 1.1 13861943 2024-02-01 2025-01-31 13861943 bus:FullAccounts 2024-02-01 2025-01-31 13861943 bus:FRS102 2024-02-01 2025-01-31 13861943 bus:AuditExemptWithAccountantsReport 2024-02-01 2025-01-31 13861943 bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 13861943 bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 13861943 2024-02-01 2025-01-31 13861943 2025-01-31 13861943 bus:RegisteredOffice 2024-02-01 2025-01-31 13861943 core:WithinOneYear 2025-01-31 13861943 core:AfterOneYear 2025-01-31 13861943 1 2024-02-01 2025-01-31 13861943 bus:Director1 2024-02-01 2025-01-31 13861943 bus:Director1 2025-01-31 13861943 bus:Director1 2023-02-01 2024-01-31 13861943 2023-02-01 13861943 bus:LeadAgentIfApplicable 2024-02-01 2025-01-31 13861943 2023-02-01 2024-01-31 13861943 2024-01-31 13861943 core:WithinOneYear 2024-01-31 13861943 core:AfterOneYear 2024-01-31 13861943 bus:EntityAccountantsOrAuditors 2023-02-01 2024-01-31 13861943 core:PlantMachinery 2024-02-01 2025-01-31 13861943 core:PlantMachinery 2025-01-31 13861943 core:PlantMachinery 2024-01-31 13861943 core:MotorCars 2024-02-01 2025-01-31 13861943 core:MotorCars 2025-01-31 13861943 core:MotorCars 2024-01-31 13861943 core:ComputerEquipment 2024-02-01 2025-01-31 13861943 core:ComputerEquipment 2025-01-31 13861943 core:ComputerEquipment 2024-01-31 13861943 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-01-31 13861943 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-01-31 13861943 core:CostValuation core:Non-currentFinancialInstruments 2025-01-31 13861943 core:CostValuation core:Non-currentFinancialInstruments 2024-01-31 13861943 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-01-31 13861943 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-01-31 13861943 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-01-31 13861943 core:Non-currentFinancialInstruments 2025-01-31 13861943 core:Non-currentFinancialInstruments 2024-01-31 13861943 core:ShareCapital 2025-01-31 13861943 core:ShareCapital 2024-01-31 13861943 core:RetainedEarningsAccumulatedLosses 2025-01-31 13861943 core:RetainedEarningsAccumulatedLosses 2024-01-31 13861943 dpl:Item1 2024-02-01 13861943 dpl:Item1 2025-01-31 13861943 dpl:Item1 2023-02-01 13861943 dpl:Item1 2024-01-31 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 13861943
England and Wales

 

 

 

ASSOCIATED HIGHWAYS SURFACING LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 February 2024

End date: 31 January 2025
Director Frederick Joseph MITCHELL
Registered Number 13861943
Registered Office Minerva Mill Innovation Centre
Station Road
Alcester
Warwickshire
B49 5ET
Accountants Matthew J Elmes & Co
11 Swan Street
Alcester
Warwickshire
B49 5DP
1
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Associated Highways Surfacing Limited for the year ended 31 January 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Associated Highways Surfacing Limited for the year ended 31 January 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance
This report is made solely to the Board of Directors of Associated Highways Surfacing Limited , as a body, in accordance with the terms of our engagement letter dated 17 March 2025. Our work has been undertaken solely to prepare for your approval the accounts of Associated Highways Surfacing Limited and state those matters that we have agreed to state to the Board of Directors of Associated Highways Surfacing Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Associated Highways Surfacing Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Associated Highways Surfacing Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Associated Highways Surfacing Limited . You consider that Associated Highways Surfacing Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Associated Highways Surfacing Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 January 2025



....................................................
Matthew J Elmes & Co
Matthew J Elmes & Co

11 Swan Street
Alcester
Warwickshire
B49 5DP
17 March 2025
2
 
 
Notes
 
2025
£
  2024
£
Fixed assets      
Tangible fixed assets 3 80,525    202,195 
80,525    202,195 
Current assets      
Stocks 4 167,336   
Debtors 5 17,650    21,519 
Cash at bank and in hand 261,615    31,767 
446,601    53,286 
Creditors: amount falling due within one year 6 (157,672)   (16,839)
Net current assets 288,929    36,447 
 
Total assets less current liabilities 369,454    238,642 
Provisions for liabilities 7 (20,131)   (38,449)
Net assets 349,323    200,193 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 349,223    200,093 
Shareholders' funds 349,323    200,193 
 


For the year ended 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 17 March 2025 and were signed by:


-------------------------------
Frederick Joseph MITCHELL
Director
3
General Information
Associated Highways Surfacing Limited is a private company, limited by shares, registered in England and Wales, registration number 13861943, registration address Minerva Mill Innovation Centre, Station Road, Alcester, Warwickshire, B49 5ET.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at differing appropriate rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives.

Stocks
Stocks are valued at the lower of cost and net realisable value.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 2 (2024 : 2).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £
At 01 February 2024 53,332    179,971    2,623    235,926 
Additions 25,439    108,941      134,380 
Disposals (2,333)   (241,517)     (243,850)
At 31 January 2025 76,438    47,395    2,623    126,456 
Depreciation
At 01 February 2024 22,193    10,281    1,257    33,731 
Charge for year 12,752    17,948    829    31,529 
On disposals (1,401)   (17,928)     (19,329)
At 31 January 2025 33,544    10,301    2,086    45,931 
Net book values
Closing balance as at 31 January 2025 42,894    37,094    537    80,525 
Opening balance as at 01 February 2024 31,139    169,690    1,366    202,195 


4.

Stocks

2025
£
  2024
£
Stocks 167,336   
167,336   

5.

Debtors: amounts falling due within one year

2025
£
  2024
£
Trade Debtors 16,650   
Other Debtors 1,000   
VAT   21,519 
17,650    21,519 

6.

Creditors: amount falling due within one year

2025
£
  2024
£
Trade Creditors 415    380 
Corporation Tax 97,025    8,635 
Accrued Expenses 5,950    4,390 
Other Creditors 1   
Directors' Current Accounts 20,875    3,434 
VAT 33,406   
157,672    16,839 

7.

Provisions for liabilities

2025
£
  2024
£
Deferred Tax 20,131    38,449 
20,131    38,449 

4