Registered number
14775344
A2O Manufacturing Ltd
Filleted Accounts
31 December 2024
A2O Manufacturing Ltd
Registered number: 14775344
Balance Sheet
as at 31 December 2024
Notes 2024 2023
£ £
Current assets
Stocks 10,012 -
Debtors 3 181,464 11,481
Cash at bank and in hand 29,308 860
220,784 12,341
Creditors: amounts falling due within one year 4 (293,754) (69,566)
Net current liabilities (72,970) (57,225)
Net liabilities (72,970) (57,225)
Capital and reserves
Called up share capital 2 1
Profit and loss account (72,972) (57,226)
Shareholders' funds (72,970) (57,225)
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr Nigel Allman
Director
Approved by the board on 9 June 2025
A2O Manufacturing Ltd
Notes to the Accounts
for the year ended 31 December 2024
1 Accounting policies
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).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Stocks
Stocks and work in progress are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Current tax assets and liabilities are not discounted.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 2 2
3 Debtors 2024 2023
£ £
Trade debtors 181,464 1,353
Other debtors - 10,128
181,464 11,481
4 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 164,005 47,284
Amounts owed to group undertakings and undertakings in which the company has a participating interest 112,119 14,500
Taxation and social security costs 14,895 -
Other creditors 2,735 7,782
293,754 69,566
5 Other information
A2O Manufacturing Ltd is a private company limited by shares and incorporated in England. Its registered office is:
The Innovation Centre Keckwick Lane
Daresbury
Warrington
WA4 4FS
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