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REGISTERED NUMBER: 00902151 (England and Wales)



















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

FOR

A L S CIVIL ENGINEERS LTD

A L S CIVIL ENGINEERS LTD (REGISTERED NUMBER: 00902151)






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


A L S CIVIL ENGINEERS LTD

COMPANY INFORMATION
for the Year Ended 30 JUNE 2024







DIRECTORS: Mr R A Lawson
Mr C F Wood
Mr D Jolles





SECRETARY: Mrs J A Whittaker





REGISTERED OFFICE: Unit 69, The Oaks Manston Business Park
Invicta Way
Manston
Ramsgate
Kent
CF12 5FS





REGISTERED NUMBER: 00902151 (England and Wales)





ACCOUNTANTS: Foxley Kingham
Chartered Accountants
260 - 270 Butterfield
Great Marlings
Luton
Bedfordshire
LU2 8DL

A L S CIVIL ENGINEERS LTD (REGISTERED NUMBER: 00902151)

BALANCE SHEET
30 JUNE 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 477,074 680,071

CURRENT ASSETS
Stocks 5 3,205,333 2,000,650
Debtors 6 1,403,953 799,096
Cash at bank 191,896 870,930
4,801,182 3,670,676
CREDITORS
Amounts falling due within one year 7 3,528,007 2,373,441
NET CURRENT ASSETS 1,273,175 1,297,235
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,750,249

1,977,306

CREDITORS
Amounts falling due after more than one
year

8

(168,986

)

(395,829

)

PROVISIONS FOR LIABILITIES 11 (119,269 ) (170,018 )
NET ASSETS 1,461,994 1,411,459

CAPITAL AND RESERVES
Called up share capital 12,000 12,000
Retained earnings 1,449,994 1,399,459
SHAREHOLDERS' FUNDS 1,461,994 1,411,459

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.

A L S CIVIL ENGINEERS LTD (REGISTERED NUMBER: 00902151)

BALANCE SHEET - continued
30 JUNE 2024


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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 March 2025 and were signed on its behalf by:





Mr R A Lawson - Director


A L S CIVIL ENGINEERS LTD (REGISTERED NUMBER: 00902151)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 JUNE 2024

1. STATUTORY INFORMATION

A L S Civil Engineers Ltd 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

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.

Turnover
Turnover represents the fair value of consideration received or receivable after any trade discounts and prompt settlement discounts, excluding value added tax.

Tangible fixed assets
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery - 20% on cost
Fixtures and fittings - 20% on cost
Motor vehicles - 20% on cost
Computer equipment - 20% on cost

Stocks
Stock and work in progress are both valued at the lower of cost and estimated selling price less costs to complete and sell.

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

A L S CIVIL ENGINEERS LTD (REGISTERED NUMBER: 00902151)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 JUNE 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Debtors
Short term debtors are measured at transaction price, less any impairment.

Creditors
Short term creditors are measured at transaction price.

Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 33 (2023 - 35 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 July 2023 1,608,301 24,219 129,132 21,000 1,782,652
Additions 30,959 - - - 30,959
Disposals (22,455 ) - (2,530 ) - (24,985 )
At 30 June 2024 1,616,805 24,219 126,602 21,000 1,788,626
DEPRECIATION
At 1 July 2023 957,321 24,219 100,041 21,000 1,102,581
Charge for year 206,031 - 7,937 - 213,968
Eliminated on disposal (4,491 ) - (506 ) - (4,997 )
At 30 June 2024 1,158,861 24,219 107,472 21,000 1,311,552
NET BOOK VALUE
At 30 June 2024 457,944 - 19,130 - 477,074
At 30 June 2023 650,980 - 29,091 - 680,071

A L S CIVIL ENGINEERS LTD (REGISTERED NUMBER: 00902151)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 JUNE 2024

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and
machinery
£   
COST
At 1 July 2023
and 30 June 2024 512,849
DEPRECIATION
At 1 July 2023 170,820
Charge for year 102,570
At 30 June 2024 273,390
NET BOOK VALUE
At 30 June 2024 239,459
At 30 June 2023 342,029

5. STOCKS
2024 2023
£    £   
Stocks 55,333 50,650
Work-in-progress 3,150,000 1,950,000
3,205,333 2,000,650

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 90,149 273,604
Other debtors 1,113,804 506,303
Prepayments and accrued income 200,000 19,189
1,403,953 799,096

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 141,688 100,000
Hire purchase contracts (see note 9) 132,538 164,012
Trade creditors 2,394,015 1,825,412
Amounts owed to group undertakings 31,013 27,180
Corporation tax 164,485 7,304
Taxation and social security 214,297 66,743
VAT 259,431 49,283
Other creditors 13,424 16,716
Director's loan account 341 341
Accrued expenses 176,775 116,450
3,528,007 2,373,441

A L S CIVIL ENGINEERS LTD (REGISTERED NUMBER: 00902151)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 JUNE 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans - 1-2 years 100,000 200,000
Hire purchase contracts (see note 9) 68,986 195,829
168,986 395,829

9. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
2024 2023
£    £   
Net obligations repayable:
Within one year 132,538 164,012
Between one and five years 68,986 195,829
201,524 359,841

Non-cancellable operating leases
2024 2023
£    £   
Within one year 131,600 140,065
Between one and five years 160,876 292,476
292,476 432,541

10. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank overdraft 41,688 -
Hire purchase contracts 201,524 359,841
243,212 359,841

The bank overdraft is secured by way of fixed and floating charges over all property and assets of the company.

Hire purchase contracts are secured over the assets under hire purchase agreements.

11. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 119,269 170,018

A L S CIVIL ENGINEERS LTD (REGISTERED NUMBER: 00902151)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 JUNE 2024

11. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 July 2023 170,018
Provided during year (50,749 )
Balance at 30 June 2024 119,269

12. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr R A Lawson by virtue of his shareholding in the parent company ALS Civil Engineers Holdings Limited, Unit 69, The Oaks Manston Business Park, Invicta Way, Manston, Ramsgate, Kent, CT12 5AJ.