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REGISTERED NUMBER: 05616560 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024

FOR

A&S MECHANICAL LIMITED

A&S MECHANICAL LIMITED (REGISTERED NUMBER: 05616560)

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










Page

Company Information 1

Report of the Accountants 2

Balance Sheet 3

Notes to the Financial Statements 5


A&S MECHANICAL LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2024







DIRECTORS: T Lowe
J A M Clayton
E McFarlane





SECRETARY:





REGISTERED OFFICE: 32 Royal Scot Road
Derby
Derbyshire
DE24 8AJ





REGISTERED NUMBER: 05616560 (England and Wales)





ACCOUNTANTS: Ashford Green Limited
Electric House
Ninian Way
Wilnecote
Tamworth
Staffordshire
B77 5DE

A&S MECHANICAL LIMITED

REPORT OF THE ACCOUNTANTS TO THE DIRECTORS OF
A&S MECHANICAL LIMITED


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 August 2024 set out on pages two to eight and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Ashford Green Limited
Electric House
Ninian Way
Wilnecote
Tamworth
Staffordshire
B77 5DE


22 May 2025

A&S MECHANICAL LIMITED (REGISTERED NUMBER: 05616560)

BALANCE SHEET
31 AUGUST 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 130,043 81,645

CURRENT ASSETS
Debtors 5 1,050,929 1,379,711
Cash at bank 571,737 313,864
1,622,666 1,693,575
CREDITORS
Amounts falling due within one year 6 1,159,831 1,197,630
NET CURRENT ASSETS 462,835 495,945
TOTAL ASSETS LESS CURRENT
LIABILITIES

592,878

577,590

PROVISIONS FOR LIABILITIES 32,510 20,411
NET ASSETS 560,368 557,179

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 8 560,366 557,177
SHAREHOLDERS' FUNDS 560,368 557,179

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 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&S MECHANICAL LIMITED (REGISTERED NUMBER: 05616560)

BALANCE SHEET - continued
31 AUGUST 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 May 2025 and were signed on its behalf by:





T Lowe - Director


A&S MECHANICAL LIMITED (REGISTERED NUMBER: 05616560)

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


1. STATUTORY INFORMATION

A&S Mechanical 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
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 reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

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
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.

Hire purchase and leasing commitments
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.

A&S MECHANICAL LIMITED (REGISTERED NUMBER: 05616560)

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


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2023 - 11 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 September 2023 7,640 10,800 161,220 11,000 190,660
Additions - - 94,724 4,003 98,727
Disposals - - (48,568 ) - (48,568 )
At 31 August 2024 7,640 10,800 207,376 15,003 240,819
DEPRECIATION
At 1 September 2023 3,293 8,569 88,086 9,067 109,015
Charge for year 1,089 559 41,970 2,427 46,045
Eliminated on disposal - - (44,284 ) - (44,284 )
At 31 August 2024 4,382 9,128 85,772 11,494 110,776
NET BOOK VALUE
At 31 August 2024 3,258 1,672 121,604 3,509 130,043
At 31 August 2023 4,347 2,231 73,134 1,933 81,645

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 967,580 872,019
Amounts owed by group undertakings 229 444,570
Other debtors 83,120 63,122
1,050,929 1,379,711

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 177,158 130,107
Trade creditors 627,347 544,812
Amounts owed to group undertakings 120,659 -
Taxation and social security 136,926 334,622
Other creditors 97,741 188,089
1,159,831 1,197,630

Included within other creditors is an amount due to the director of £10 (2023: £370).

A&S MECHANICAL LIMITED (REGISTERED NUMBER: 05616560)

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


7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 19,971 25,725

8. RESERVES
Retained
earnings
£   

At 1 September 2023 557,177
Profit for the year 382,789
Dividends (379,600 )
At 31 August 2024 560,366