Company registration number 08198854 (England and Wales)
ASD MANCHESTER LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
PAGES FOR FILING WITH REGISTRAR
ASD MANCHESTER LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
ASD MANCHESTER LTD
BALANCE SHEET
AS AT
30 SEPTEMBER 2024
30 September 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
4
23,656
25,447
Current assets
Debtors
5
2,839
4,041
Cash at bank and in hand
14,419
9,270
17,258
13,311
Creditors: amounts falling due within one year
6
(6,851)
(1,703)
Net current assets
10,407
11,608
Net assets
34,063
37,055
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
34,061
37,053
Total equity
34,063
37,055

For the financial year ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 3 June 2025 and are signed on its behalf by:
Mr M Whitworth
Mrs K Whitworth
Director
Director
Company registration number 08198854 (England and Wales)
ASD MANCHESTER LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 2 -
1
Accounting policies
Company information

ASD Manchester Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 130 Abbey Road, Astley, Tyldesley, Manchester, Greater Manchester, M29 7WA.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

 

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

The company recognises revenue from the following major sources:

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
15%
Fixtures and fittings
15%
Computers
15%
Motor vehicles
25%
ASD MANCHESTER LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 3 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
2
2
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 October 2023
76,124
Additions
2,382
At 30 September 2024
78,506
Depreciation and impairment
At 1 October 2023
50,676
Depreciation charged in the year
4,174
At 30 September 2024
54,850
Carrying amount
At 30 September 2024
23,656
At 30 September 2023
25,447
Last year c/fwd depreciation
50,677
Differs from this year b/fwd by
(1)
ASD MANCHESTER LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 4 -
5
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
458
1,660
Other debtors
2,381
2,381
2,839
4,041
6
Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
1,698
2,132
Taxation and social security
-
0
(548)
Other creditors
5,153
119
6,851
1,703
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