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Company Registration No. 05309624 (England and Wales)
Alderley Mowers & Machinery Ltd Unaudited accounts for the year ended 31 March 2025
Alderley Mowers & Machinery Ltd Unaudited accounts Contents
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Alderley Mowers & Machinery Ltd Company Information for the year ended 31 March 2025
Directors
S T Acton D Henshall
Company Number
05309624 (England and Wales)
Registered Office
30 Glenside Drive Wilmslow Cheshire SK9 1EH
Accountants
Taylor Consultancy, Chartered Certified Accountants Primary House Spring Gardens Macclesfield Cheshire SK10 2DX
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Alderley Mowers & Machinery Ltd Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
8,741 
10,572 
Current assets
Inventories
3,791 
3,373 
Debtors
41,562 
31,682 
Cash at bank and in hand
18,738 
9,317 
64,091 
44,372 
Creditors: amounts falling due within one year
(42,702)
(40,033)
Net current assets
21,389 
4,339 
Total assets less current liabilities
30,130 
14,911 
Creditors: amounts falling due after more than one year
(9,213)
(11,202)
Provisions for liabilities
Deferred tax
(1,661)
(2,009)
Net assets
19,256 
1,700 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
19,254 
1,698 
Shareholders' funds
19,256 
1,700 
For the year ending 31 March 2025 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 10 June 2025 and were signed on its behalf by
S T Acton Director Company Registration No. 05309624
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Alderley Mowers & Machinery Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Alderley Mowers & Machinery Ltd is a private company, limited by shares, registered in England and Wales, registration number 05309624. The registered office is 30 Glenside Drive, Wilmslow, Cheshire, SK9 1EH.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on a reducing balance basis
Fixtures & fittings
20% on a reducing balance basis
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Alderley Mowers & Machinery Ltd Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2024
68,328 
521 
68,849 
Additions
1,083 
- 
1,083 
At 31 March 2025
69,411 
521 
69,932 
Depreciation
At 1 April 2024
57,756 
521 
58,277 
Charge for the year
2,914 
- 
2,914 
At 31 March 2025
60,670 
521 
61,191 
Net book value
At 31 March 2025
8,741 
- 
8,741 
At 31 March 2024
10,572 
- 
10,572 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
39,437 
29,614 
Accrued income and prepayments
2,125 
2,068 
41,562 
31,682 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
1,930 
1,875 
VAT
5,086 
8,887 
Obligations under finance leases and hire purchase contracts
- 
1,082 
Trade creditors
15,130 
4,360 
Taxes and social security
13,688 
6,657 
Other creditors
1,978 
2,794 
Loans from directors
3,615 
13,103 
Accruals
1,275 
1,275 
42,702 
40,033 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
9,213 
11,202 
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
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Alderley Mowers & Machinery Ltd Notes to the Accounts for the year ended 31 March 2025
9
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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