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A & S FINISHERS LIMITED

Registered Number
04913345
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2024

A & S FINISHERS LIMITED
Company Information
for the year from 1 October 2023 to 30 September 2024

Director

MOORHOUSE, Sean Patrick

Company Secretary

HARRISON, Linda-Lee

Registered Address

Unit 6 Bretfield Court
Bretton Street Industrial Estate
Dewsbury
WF12 9BB

Registered Number

04913345 (England and Wales)
A & S FINISHERS LIMITED
Balance Sheet as at
30 September 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets312,79740,930
12,79740,930
Current assets
Stocks1,1001,090
Debtors486,856116,020
Cash at bank and on hand34,0915,722
122,047122,832
Creditors amounts falling due within one year5(105,745)(116,510)
Net current assets (liabilities)16,3026,322
Total assets less current liabilities29,09947,252
Creditors amounts falling due after one year6(26,503)(32,059)
Provisions for liabilities(2,431)(6,534)
Net assets1658,659
Capital and reserves
Called up share capital22
Profit and loss account1638,657
Shareholders' funds1658,659
The financial statements were approved and authorised for issue by the Director on 25 June 2025, and are signed on its behalf by:
MOORHOUSE, Sean Patrick
Director
Registered Company No. 04913345
A & S FINISHERS LIMITED
Notes to the Financial Statements
for the year ended 30 September 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
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 policy
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.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
Current 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.
Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Reducing balance (%)Straight line (years)
Plant and machinery15-
Vehicles25-
Office Equipment-3
Stocks and work in progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell.
2.Average number of employees

20242023
Average number of employees during the year77
3.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 October 23197,33434,5001,570233,404
Disposals-(34,500)-(34,500)
At 30 September 24197,334-1,570198,904
Depreciation and impairment
At 01 October 23182,2798,6251,570192,474
Charge for year2,2585,930-8,188
On disposals-(14,555)-(14,555)
At 30 September 24184,537-1,570186,107
Net book value
At 30 September 2412,797--12,797
At 30 September 2315,05525,875-40,930
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables80,848107,218
Other debtors6,0088,802
Total86,856116,020
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables50,05942,224
Bank borrowings and overdrafts5,00410,041
Taxation and social security25,33616,276
Other creditors25,34647,969
Total105,745116,510
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts26,50332,059
Total26,50332,059
7.Directors advances, credits and guarantees
Included within creditors: amounts falling due within one year were loans from the director of £21,775 (2023: £45,380). The loans were interest free, with no fixed date for repayment. Under the BBLS scheme the government provided a 100% guarantee. As at the balance sheet date, this represented a bank loan guarantee of £31,507 (2023: £43,334).