2024-01-312025-01-302025-01-30false04153726A1 Commercial Valeting Limited2025-05-2745200falseiso4217:GBPxbrli:pure041537262024-01-31041537262025-01-30041537262024-01-312025-01-30041537262023-01-31041537262024-01-30041537262023-01-312024-01-3004153726bus:SmallEntities2024-01-312025-01-3004153726bus:AuditExempt-NoAccountantsReport2024-01-312025-01-3004153726bus:FullAccounts2024-01-312025-01-3004153726bus:PrivateLimitedCompanyLtd2024-01-312025-01-3004153726core:WithinOneYear2025-01-3004153726core:AfterOneYear2025-01-3004153726core:WithinOneYear2024-01-3004153726core:AfterOneYear2024-01-3004153726core:ShareCapital2025-01-3004153726core:SharePremium2025-01-3004153726core:RevaluationReserve2025-01-3004153726core:OtherReservesSubtotal2025-01-3004153726core:RetainedEarningsAccumulatedLosses2025-01-3004153726core:ShareCapital2024-01-3004153726core:SharePremium2024-01-3004153726core:RevaluationReserve2024-01-3004153726core:OtherReservesSubtotal2024-01-3004153726core:RetainedEarningsAccumulatedLosses2024-01-3004153726core:LandBuildings2025-01-3004153726core:PlantMachinery2025-01-3004153726core:Vehicles2025-01-3004153726core:FurnitureFittings2025-01-3004153726core:OfficeEquipment2025-01-3004153726core:NetGoodwill2025-01-3004153726core:IntangibleAssetsOtherThanGoodwill2025-01-3004153726core:ListedExchangeTraded2025-01-3004153726core:UnlistedNon-exchangeTraded2025-01-3004153726core:LandBuildings2024-01-3004153726core:PlantMachinery2024-01-3004153726core:Vehicles2024-01-3004153726core:FurnitureFittings2024-01-3004153726core:OfficeEquipment2024-01-3004153726core:NetGoodwill2024-01-3004153726core:IntangibleAssetsOtherThanGoodwill2024-01-3004153726core:ListedExchangeTraded2024-01-3004153726core:UnlistedNon-exchangeTraded2024-01-3004153726core:LandBuildings2024-01-312025-01-3004153726core:PlantMachinery2024-01-312025-01-3004153726core:Vehicles2024-01-312025-01-3004153726core:FurnitureFittings2024-01-312025-01-3004153726core:OfficeEquipment2024-01-312025-01-3004153726core:NetGoodwill2024-01-312025-01-3004153726core:IntangibleAssetsOtherThanGoodwill2024-01-312025-01-3004153726core:ListedExchangeTraded2024-01-312025-01-3004153726core:UnlistedNon-exchangeTraded2024-01-312025-01-3004153726core:MoreThanFiveYears2024-01-312025-01-3004153726core:Non-currentFinancialInstruments2025-01-3004153726core:Non-currentFinancialInstruments2024-01-3004153726dpl:CostSales2024-01-312025-01-3004153726dpl:DistributionCosts2024-01-312025-01-3004153726core:LandBuildings2024-01-312025-01-3004153726core:PlantMachinery2024-01-312025-01-3004153726core:Vehicles2024-01-312025-01-3004153726core:FurnitureFittings2024-01-312025-01-3004153726core:OfficeEquipment2024-01-312025-01-3004153726dpl:AdministrativeExpenses2024-01-312025-01-3004153726core:NetGoodwill2024-01-312025-01-3004153726core:IntangibleAssetsOtherThanGoodwill2024-01-312025-01-3004153726dpl:GroupUndertakings2024-01-312025-01-3004153726dpl:ParticipatingInterests2024-01-312025-01-3004153726dpl:GroupUndertakingscore:ListedExchangeTraded2024-01-312025-01-3004153726core:ListedExchangeTraded2024-01-312025-01-3004153726dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2024-01-312025-01-3004153726core:UnlistedNon-exchangeTraded2024-01-312025-01-3004153726dpl:CostSales2023-01-312024-01-3004153726dpl:DistributionCosts2023-01-312024-01-3004153726core:LandBuildings2023-01-312024-01-3004153726core:PlantMachinery2023-01-312024-01-3004153726core:Vehicles2023-01-312024-01-3004153726core:FurnitureFittings2023-01-312024-01-3004153726core:OfficeEquipment2023-01-312024-01-3004153726dpl:AdministrativeExpenses2023-01-312024-01-3004153726core:NetGoodwill2023-01-312024-01-3004153726core:IntangibleAssetsOtherThanGoodwill2023-01-312024-01-3004153726dpl:GroupUndertakings2023-01-312024-01-3004153726dpl:ParticipatingInterests2023-01-312024-01-3004153726dpl:GroupUndertakingscore:ListedExchangeTraded2023-01-312024-01-3004153726core:ListedExchangeTraded2023-01-312024-01-3004153726dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-01-312024-01-3004153726core:UnlistedNon-exchangeTraded2023-01-312024-01-3004153726core:NetGoodwill2025-01-3004153726core:IntangibleAssetsOtherThanGoodwill2025-01-3004153726core:LandBuildings2025-01-3004153726core:PlantMachinery2025-01-3004153726core:Vehicles2025-01-3004153726core:FurnitureFittings2025-01-3004153726core:OfficeEquipment2025-01-3004153726core:AfterOneYear2025-01-3004153726core:WithinOneYear2025-01-3004153726core:ListedExchangeTraded2025-01-3004153726core:UnlistedNon-exchangeTraded2025-01-3004153726core:ShareCapital2025-01-3004153726core:SharePremium2025-01-3004153726core:RevaluationReserve2025-01-3004153726core:OtherReservesSubtotal2025-01-3004153726core:RetainedEarningsAccumulatedLosses2025-01-3004153726core:NetGoodwill2024-01-3004153726core:IntangibleAssetsOtherThanGoodwill2024-01-3004153726core:LandBuildings2024-01-3004153726core:PlantMachinery2024-01-3004153726core:Vehicles2024-01-3004153726core:FurnitureFittings2024-01-3004153726core:OfficeEquipment2024-01-3004153726core:AfterOneYear2024-01-3004153726core:WithinOneYear2024-01-3004153726core:ListedExchangeTraded2024-01-3004153726core:UnlistedNon-exchangeTraded2024-01-3004153726core:ShareCapital2024-01-3004153726core:SharePremium2024-01-3004153726core:RevaluationReserve2024-01-3004153726core:OtherReservesSubtotal2024-01-3004153726core:RetainedEarningsAccumulatedLosses2024-01-3004153726core:NetGoodwill2023-01-3104153726core:IntangibleAssetsOtherThanGoodwill2023-01-3104153726core:LandBuildings2023-01-3104153726core:PlantMachinery2023-01-3104153726core:Vehicles2023-01-3104153726core:FurnitureFittings2023-01-3104153726core:OfficeEquipment2023-01-3104153726core:AfterOneYear2023-01-3104153726core:WithinOneYear2023-01-3104153726core:ListedExchangeTraded2023-01-3104153726core:UnlistedNon-exchangeTraded2023-01-3104153726core:ShareCapital2023-01-3104153726core:SharePremium2023-01-3104153726core:RevaluationReserve2023-01-3104153726core:OtherReservesSubtotal2023-01-3104153726core:RetainedEarningsAccumulatedLosses2023-01-3104153726core:AfterOneYear2024-01-312025-01-3004153726core:WithinOneYear2024-01-312025-01-3004153726core:Non-currentFinancialInstrumentscore:CostValuation2024-01-312025-01-3004153726core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-01-312025-01-3004153726core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-01-312025-01-3004153726core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-01-312025-01-3004153726core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-01-312025-01-3004153726core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-01-312025-01-3004153726core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-01-312025-01-3004153726core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-01-312025-01-3004153726core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-01-312025-01-3004153726core:Non-currentFinancialInstrumentscore:CostValuation2025-01-3004153726core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2025-01-3004153726core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2025-01-3004153726core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2025-01-3004153726core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2025-01-3004153726core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2025-01-3004153726core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2025-01-3004153726core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2025-01-3004153726core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2025-01-3004153726core:Non-currentFinancialInstrumentscore:CostValuation2024-01-3004153726core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-01-3004153726core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-01-3004153726core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-01-3004153726core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-01-3004153726core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-01-3004153726core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-01-3004153726core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-01-3004153726core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-01-3004153726bus:Director12024-01-312025-01-3004153726bus:Director22024-01-312025-01-30

A1 Commercial Valeting Limited

Registered Number
04153726
(England and Wales)

Unaudited Financial Statements for the Year ended
30 January 2025

A1 Commercial Valeting Limited
Company Information
for the year from 31 January 2024 to 30 January 2025

Directors

S J Winstone
S K Winstone

Registered Address

Freshford House
Redcliffe Way
Bristol
BS1 6NL

Registered Number

04153726 (England and Wales)
A1 Commercial Valeting Limited
Balance Sheet as at
30 January 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets339,8665,472
39,8665,472
Current assets
Stocks41,8121,474
Debtors59,18919,120
Cash at bank and on hand46,81238,374
57,81358,968
Creditors amounts falling due within one year6(34,901)(33,838)
Net current assets (liabilities)22,91225,130
Total assets less current liabilities62,77830,602
Creditors amounts falling due after one year7(8,406)(14,581)
Provisions for liabilities8(9,967)(1,368)
Net assets44,40514,653
Capital and reserves
Called up share capital100100
Profit and loss account44,30514,553
Shareholders' funds44,40514,653
The financial statements were approved and authorised for issue by the Board of Directors on 27 May 2025, and are signed on its behalf by:
S J Winstone
Director
Registered Company No. 04153726
A1 Commercial Valeting Limited
Notes to the Financial Statements
for the year ended 30 January 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Going concern
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.
Revenue from rendering of services
Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts. The company recognises revenue when: The amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.
Borrowing costs
Borrowing costs directly attributable to the acquisition, construction or production of qualifying assets, which are assets that necessarily take a substantial period of time to get ready for their intended use or sale, are added to the cost of those assets, until such time as the assets are substantially ready for their intended use or sale. Investment income earned on the temporary investment of specific borrowings pending their expenditure on qualifying assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery25
Vehicles25
Office Equipment25
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
Trade and other debtors
Trade debtors are amounts due from customers for services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the group does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

20252024
Average number of employees during the year42
3.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 31 January 242,36916,3928,24327,004
Additions-39,0004,48443,484
At 30 January 252,36955,39212,72770,488
Depreciation and impairment
At 31 January 241,91915,1604,45321,532
Charge for year1147,6201,3569,090
At 30 January 252,03322,7805,80930,622
Net book value
At 30 January 2533632,6126,91839,866
At 30 January 244501,2323,7905,472
4.Stocks

2025

2024

££
Other stocks1,8121,474
Total1,8121,474
5.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables9,08918,612
Other debtors100508
Total9,18919,120
6.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables603-
Bank borrowings and overdrafts6,1746,021
Taxation and social security23,28122,592
Other creditors291,182
Accrued liabilities and deferred income4,8144,043
Total34,90133,838
7.Creditors: amounts due after one year

2025

2024

££
Bank borrowings and overdrafts8,40614,581
Total8,40614,581
8.Provisions for liabilities

2025

2024

££
Net deferred tax liability (asset)9,9671,368
Total9,9671,368
9.Related party transactions
At the year end, key management was owed £29 by the company (2024 - £1,182). Loans from key management are interest free and repayable on demand.