Caseware UK (AP4) 2023.0.135 2023.0.135 2024-10-312024-10-312025-05-15trueConstruction2023-11-01false33trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 07395662 2023-11-01 2024-10-31 07395662 2022-11-01 2023-10-31 07395662 2024-10-31 07395662 2023-10-31 07395662 c:Director1 2023-11-01 2024-10-31 07395662 d:Buildings 2023-11-01 2024-10-31 07395662 d:Buildings 2024-10-31 07395662 d:Buildings 2023-10-31 07395662 d:Buildings d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 07395662 d:Buildings d:LeasedAssetsHeldAsLessee 2023-11-01 2024-10-31 07395662 d:PlantMachinery 2023-11-01 2024-10-31 07395662 d:PlantMachinery 2024-10-31 07395662 d:PlantMachinery 2023-10-31 07395662 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 07395662 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2023-11-01 2024-10-31 07395662 d:MotorVehicles 2023-11-01 2024-10-31 07395662 d:MotorVehicles 2024-10-31 07395662 d:MotorVehicles 2023-10-31 07395662 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 07395662 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2023-11-01 2024-10-31 07395662 d:FurnitureFittings 2023-11-01 2024-10-31 07395662 d:FurnitureFittings 2024-10-31 07395662 d:FurnitureFittings 2023-10-31 07395662 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 07395662 d:FurnitureFittings d:LeasedAssetsHeldAsLessee 2023-11-01 2024-10-31 07395662 d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 07395662 d:LeasedAssetsHeldAsLessee 2023-11-01 2024-10-31 07395662 d:CurrentFinancialInstruments 2024-10-31 07395662 d:CurrentFinancialInstruments 2023-10-31 07395662 d:Non-currentFinancialInstruments 2024-10-31 07395662 d:Non-currentFinancialInstruments 2023-10-31 07395662 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 07395662 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 07395662 d:Non-currentFinancialInstruments d:AfterOneYear 2024-10-31 07395662 d:Non-currentFinancialInstruments d:AfterOneYear 2023-10-31 07395662 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-10-31 07395662 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-10-31 07395662 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-10-31 07395662 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-10-31 07395662 d:ShareCapital 2024-10-31 07395662 d:ShareCapital 2023-10-31 07395662 d:RetainedEarningsAccumulatedLosses 2024-10-31 07395662 d:RetainedEarningsAccumulatedLosses 2023-10-31 07395662 c:FRS102 2023-11-01 2024-10-31 07395662 c:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 07395662 c:FullAccounts 2023-11-01 2024-10-31 07395662 c:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 07395662 d:HirePurchaseContracts d:WithinOneYear 2024-10-31 07395662 d:HirePurchaseContracts d:WithinOneYear 2023-10-31 07395662 d:HirePurchaseContracts d:BetweenOneFiveYears 2024-10-31 07395662 d:HirePurchaseContracts d:BetweenOneFiveYears 2023-10-31 07395662 2 2023-11-01 2024-10-31 07395662 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2024-10-31 07395662 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2023-10-31 07395662 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-10-31 07395662 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2023-10-31 07395662 d:LeasedAssetsHeldAsLessee 2024-10-31 07395662 d:LeasedAssetsHeldAsLessee 2023-10-31 07395662 e:PoundSterling 2023-11-01 2024-10-31 iso4217:GBP xbrli:pure

Registered number: 07395662









A.L.L. SURFACING CONTRACTORS LTD







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2024

 
A.L.L. SURFACING CONTRACTORS LTD
REGISTERED NUMBER: 07395662

BALANCE SHEET
AS AT 31 OCTOBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
684,431
693,369

  
684,431
693,369

Current assets
  

Stocks
 5 
18,410
39,180

Debtors: amounts falling due within one year
 6 
1,834,229
1,217,043

Cash at bank and in hand
 7 
50,525
378,333

  
1,903,164
1,634,556

Creditors: amounts falling due within one year
 8 
(1,835,512)
(1,541,528)

Net current assets
  
 
 
67,652
 
 
93,028

Total assets less current liabilities
  
752,083
786,397

Creditors: amounts falling due after more than one year
 9 
(121,267)
(154,871)

  

Net assets
  
630,816
631,526


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
630,716
631,426

  
630,816
631,526


Page 1

 
A.L.L. SURFACING CONTRACTORS LTD
REGISTERED NUMBER: 07395662
    
BALANCE SHEET (CONTINUED)
AS AT 31 OCTOBER 2024

The director considers 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 director acknowledges his 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 on 15 May 2025.




................................................
Danny Woods
Director

The notes on pages 3 to 10 form part of these financial statements.

Page 2

 
A.L.L. SURFACING CONTRACTORS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

1.


General information

The Company is a private company limited by share capital incorporated in England & Wales. The principal place of business is 44a Cobham Road, Ferndown Industrial Estate, Wimbourne, BH21 7QG. The principal activity of the Company throughout the year was that of providing surfacing to roads and driveways.

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

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 3

 
A.L.L. SURFACING CONTRACTORS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

2.Accounting policies (continued)

 
2.6

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 Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.7

Taxation

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 balance sheet date in the countries where the Company operates and generates income.

 
2.8

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, on a reducing balance basis.

Depreciation is provided on the following basis:

Freehold property
-
not depreciated
Plant and machinery
-
15% reducing balance
Motor vehicles
-
15% reducing balance
Fixtures and fittings
-
25% reducing balance

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.

Page 4

 
A.L.L. SURFACING CONTRACTORS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

2.Accounting policies (continued)

 
2.9

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.10

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.11

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.12

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.13

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 5

 
A.L.L. SURFACING CONTRACTORS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2023 - 3).


4.


Tangible fixed assets





Freehold property
Plant and machinery
Motor vehicles
Fixtures and fittings
Total

£
£
£
£
£



Cost or valuation


At 1 November 2023
270,951
299,074
332,260
11,401
913,686


Additions
-
129,750
-
-
129,750


Disposals
-
(135,750)
-
-
(135,750)



At 31 October 2024

270,951
293,074
332,260
11,401
907,686



Depreciation


At 1 November 2023
-
99,812
112,691
7,814
220,317


Charge for the year on owned assets
-
190
2,389
898
3,477


Charge for the year on financed assets
-
39,368
30,547
-
69,915


Disposals
-
(70,454)
-
-
(70,454)



At 31 October 2024

-
68,916
145,627
8,712
223,255



Net book value



At 31 October 2024
270,951
224,158
186,633
2,689
684,431



At 31 October 2023
270,951
199,262
219,569
3,587
693,369

The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:


2024
2023
£
£



Plant and machinery
223,082
197,996

Motor vehicles
173,097
203,644

396,179
401,640

Page 6

 
A.L.L. SURFACING CONTRACTORS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

5.


Stocks

2024
2023
£
£

Stocks on hand and work in progress
18,410
39,180

18,410
39,180



6.


Debtors

2024
2023
£
£


Trade debtors
1,580,341
1,099,891

Other debtors
237,574
100,804

Prepayments and accrued income
16,314
16,348

1,834,229
1,217,043



7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
50,525
378,333

50,525
378,333


Page 7

 
A.L.L. SURFACING CONTRACTORS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
35,000
35,000

Trade creditors
1,164,309
1,003,863

Corporation tax
95,819
70,085

Other taxation and social security
15,603
19,202

Obligations under finance lease and hire purchase contracts
93,650
101,668

Other creditors
317,743
205,305

Accruals and deferred income
113,388
106,405

1,835,512
1,541,528


The following liabilities were secured:

2024
2023
£
£



Hire purchase contracts
93,650
101,668

93,650
101,668

Details of security provided:

The hire purchase contracts are secured over the assets concerned.

Page 8

 
A.L.L. SURFACING CONTRACTORS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

9.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
46,667
81,667

Net obligations under finance leases and hire purchase contracts
74,600
73,204

121,267
154,871


The following liabilities were secured:

2024
2023
£
£



Hire purchase contracts
74,600
73,204

74,600
73,204

Details of security provided:

The hire purchase contracts are secured over the assets concerned.


10.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
35,000
35,000

Amounts falling due 1-2 years

Bank loans
35,000
35,000

Amounts falling due 2-5 years

Bank loans
11,667
46,667


81,667
116,667


Page 9

 
A.L.L. SURFACING CONTRACTORS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

11.


Hire purchase and finance leases


Minimum lease payments under hire purchase fall due as follows:

2024
2023
£
£


Within one year
93,650
101,668

Between 1-5 years
74,600
73,204

168,250
174,872


12.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company  in an independently administered fund. The pension cost charge represents contributions payable by the Company  to the fund and amounted to £14,643 (2023 - £14,623). Contributions totalling £593 (2023 - £711) were payable to the fund at the balance sheet date and are included in creditors.


13.


Controlling party

The Company is wholly owned by Plant Hire (South) Limited.

 
Page 10