| A-Z Diesel Injection Services Ltd |
| Registered number: |
09022181 |
| Balance Sheet |
| as at 31 March 2024 |
|
| Notes |
|
|
2024 |
|
|
2023 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
1,800 |
|
|
- |
|
| Current assets |
| Stocks |
|
|
500 |
|
|
500 |
| Debtors |
4 |
|
2,426 |
|
|
1,535 |
| Cash at bank |
|
|
36,663 |
|
|
45,912 |
|
|
|
39,589 |
|
|
47,947 |
|
| Creditors: amounts falling due within one year |
5 |
|
(21,790) |
|
|
(29,495) |
|
| Net current assets |
|
|
|
17,799 |
|
|
18,452 |
|
| Total assets less current liabilities |
|
|
|
19,599 |
|
|
18,452 |
|
| Creditors: amounts falling due after more than one year |
6 |
|
|
(25,000) |
|
|
(25,000) |
|
| Net liabilities |
|
|
|
(5,401) |
|
|
(6,548) |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
100 |
|
|
100 |
| Profit and loss account |
|
|
|
(5,501) |
|
|
(6,648) |
|
| Shareholders' funds |
|
|
|
(5,401) |
|
|
(6,548) |
|
|
|
|
|
|
|
|
| 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. |
|
|
|
|
| B Bhachu, Esq |
| Director |
| Approved by the board on 20 June 2025 |
|
| A-Z Diesel Injection Services Ltd |
| Notes to the Accounts |
| for the year ended 31 March 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 rendering of services, which is recognised by reference to the stage of completion of the contract and is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
|
|
Plant and machinery |
over 5 years |
|
Fixtures, fittings, tools and equipment |
over 5 years |
|
|
Stocks |
|
Stocks 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. |
|
|
| 2 |
Employees |
2024 |
|
2023 |
| Number |
Number |
|
|
Average number of persons employed by the company |
3 |
|
3 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
|
|
|
|
Plant and machinery etc |
| £ |
|
Cost |
|
At 1 April 2023 |
17,260 |
|
Additions |
2,400 |
|
At 31 March 2024 |
19,660 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 April 2023 |
17,260 |
|
Charge for the year |
600 |
|
At 31 March 2024 |
17,860 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 March 2024 |
1,800 |
|
|
| 4 |
Debtors |
2024 |
|
2023 |
| £ |
£ |
|
|
Trade debtors |
2,388 |
|
560 |
|
Other debtors |
38 |
|
975 |
|
|
|
|
|
|
2,426 |
|
1,535 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due within one year |
2024 |
|
2023 |
| £ |
£ |
|
|
Trade creditors |
3,280 |
|
1,288 |
|
Taxation and social security costs |
45 |
|
- |
|
Other creditors |
18,465 |
|
28,207 |
|
|
|
|
|
|
21,790 |
|
29,495 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Creditors: amounts falling due after one year |
2024 |
|
2023 |
| £ |
£ |
|
|
Other creditors |
25,000 |
|
25,000 |
|
|
|
|
|
|
|
|
|
|
Included in creditors is £38,715 (2023: £42,694) owing to the directors, of which £25,000 (2023: £25,000) are long-term loans from the directors. The loans are interest-free and there is no fixed date of repayment. The directors have confirmed that the loans will only be repaid as and when cash flow permits. |
|
|
| 7 |
Going concern |
|
|
The company is dependent on the continuation of funding by the directors to enable the company to continue trading. |
|
|
| 8 |
Controlling party |
|
|
The company is controlled by the directors who own the entire share capital of the company. |
|
|
| 9 |
Other information |
|
|
A-Z Diesel Injection Services Ltd is a private company limited by shares and incorporated in England. Its registered office is: |
|
|
Devonshire House |
|
Manor Way |
|
Borehamwood |
|
Hertfordshire |
|
WD6 1QQ |