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REGISTERED NUMBER: 09715222 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

AFOSGROUP LIMITED

AFOSGROUP LIMITED (Registered number: 09715222)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


AFOSGROUP LIMITED

Company Information
for the Year Ended 31 March 2025







DIRECTORS: S Matthews
J Cove



SECRETARY: S Matthews



REGISTERED OFFICE: 148 Pembroke Road
Salisbury
Wiltshire
SP2 9DJ



REGISTERED NUMBER: 09715222 (England and Wales)



ACCOUNTANTS: TMT Accountancy Services Limited
Suite 13 Enterprise House
Boathouse Meadow Business Park
Cherry Orchard Lane
Salisbury
Wiltshire
SP2 7LD



BANKERS: Lloyds TSB Bank PLC
38 Blue Boar Row
Salisbury
Wiltshire
SP1 1DA

AFOSGROUP LIMITED (Registered number: 09715222)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 59,888 50,373

CURRENT ASSETS
Stocks 35,101 19,642
Debtors 5 33,213 83,430
Cash at bank 7,094 13,385
75,408 116,457
CREDITORS
Amounts falling due within one year 6 81,517 121,084
NET CURRENT LIABILITIES (6,109 ) (4,627 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

53,779

45,746

CREDITORS
Amounts falling due after more than one
year

7

26,047

38,868
NET ASSETS 27,732 6,878

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 27,632 6,778
27,732 6,878

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

AFOSGROUP LIMITED (Registered number: 09715222)

Balance Sheet - continued
31 March 2025


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 12 June 2025 and were signed on its behalf by:





S Matthews - Director


AFOSGROUP LIMITED (Registered number: 09715222)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

AFOSGROUP 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 - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

AFOSGROUP LIMITED (Registered number: 09715222)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 4 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2024 73,360
Additions 18,239
At 31 March 2025 91,599
DEPRECIATION
At 1 April 2024 22,987
Charge for year 8,724
At 31 March 2025 31,711
NET BOOK VALUE
At 31 March 2025 59,888
At 31 March 2024 50,373

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 25,530 81,967
Other debtors 7,683 1,463
33,213 83,430

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans and overdrafts 10,909 10,909
Hire purchase contracts 14,857 9,874
Trade creditors 15,735 36,620
Taxation and social security 28,102 35,867
Other creditors 11,914 27,814
81,517 121,084

AFOSGROUP LIMITED (Registered number: 09715222)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans 1,818 12,727
Hire purchase contracts 24,229 26,141
26,047 38,868