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REGISTERED NUMBER: 09673479 (England and Wales)













A&I MOTOR SERVICES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024






A&I MOTOR SERVICES LIMITED (REGISTERED NUMBER: 09673479)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


A&I MOTOR SERVICES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTORS: Mr IA Bridgewater
Mr AP Fletcher
Mrs D M Bridgewater
Mrs L V Fletcher



REGISTERED OFFICE: Denby Dale Road West
Calder Grove
Wakefield
West Yorkshire
WF4 3ND



REGISTERED NUMBER: 09673479 (England and Wales)



ACCOUNTANTS: Harrison & Co
Chartered Accountants
531 Denby Dale Road West
Calder Grove
Wakefield
West Yorkshire
WF4 3ND



BANKERS: Lloyds Bank Plc
1 High Street
Sheffield
South Yorkshire
S1 2GA

A&I MOTOR SERVICES LIMITED (REGISTERED NUMBER: 09673479)

ABRIDGED BALANCE SHEET
30 SEPTEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 48,000 60,000
Tangible assets 5 13,221 16,439
61,221 76,439

CURRENT ASSETS
Stocks 1,350 1,350
Debtors 9,072 7,472
Cash at bank and in hand 57,469 48,502
67,891 57,324
CREDITORS
Amounts falling due within one year 81,282 64,300
NET CURRENT LIABILITIES (13,391 ) (6,976 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

47,830

69,463

PROVISIONS FOR LIABILITIES 1,747 2,358
NET ASSETS 46,083 67,105

CAPITAL AND RESERVES
Called up share capital 400 400
Retained earnings 45,683 66,705
SHAREHOLDERS' FUNDS 46,083 67,105

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 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.

A&I MOTOR SERVICES LIMITED (REGISTERED NUMBER: 09673479)

ABRIDGED BALANCE SHEET - continued
30 SEPTEMBER 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 September 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 June 2025 and were signed on its behalf by:





Mr AP Fletcher - Director


A&I MOTOR SERVICES LIMITED (REGISTERED NUMBER: 09673479)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1. STATUTORY INFORMATION

A&I Motor Services 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 equipment - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

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

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

A&I MOTOR SERVICES LIMITED (REGISTERED NUMBER: 09673479)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

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 (2023 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 October 2023
and 30 September 2024 120,000
AMORTISATION
At 1 October 2023 60,000
Amortisation for year 12,000
At 30 September 2024 72,000
NET BOOK VALUE

At 30 September 2024 48,000
At 30 September 2023 60,000

5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
equipment vehicles equipment Totals
£    £    £    £   
COST
At 1 October 2023
and 30 September 2024 25,990 11,733 583 38,306
DEPRECIATION
At 1 October 2023 17,068 4,216 583 21,867
Charge for year 1,339 1,879 - 3,218
At 30 September 2024 18,407 6,095 583 25,085
NET BOOK VALUE
At 30 September 2024 7,583 5,638 - 13,221
At 30 September 2023 8,922 7,517 - 16,439

6. ULTIMATE CONTROLLING PARTY

The controlling party is the directors.