AJ COLLINS ASSOCIATES LIMITED Filleted Accounts Cover
AJ COLLINS ASSOCIATES LIMITED
Company No. 08710388
Information for Filing with The Registrar
30 September 2024
AJ COLLINS ASSOCIATES LIMITED Balance Sheet Registrar
at
30 September 2024
Company No.
08710388
Notes
2024
2023
£
£
Fixed assets
Intangible assets
4
--
Tangible assets
5
3,0613,234
3,0613,234
Current assets
Debtors
6
20,54420,601
Cash at bank and in hand
35,03530,787
55,57951,388
Creditors: Amount falling due within one year
7
(33,839)
(31,541)
Net current assets
21,74019,847
Total assets less current liabilities
24,80123,081
Net assets
24,80123,081
Capital and reserves
Called up share capital
1010
Profit and loss account
8
24,79123,071
Total equity
24,80123,081
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
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.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 26 June 2025 and signed on its behalf by:
A.J. Collins
Director
26 June 2025
AJ COLLINS ASSOCIATES LIMITED Notes to the Accounts Registrar
for the year ended 30 September 2024
1
General information
AJ COLLINS ASSOCIATES LIMITED is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 08710388
Its registered office is:
Ballantrae
322 Cowcliffe Hill Road
Fixby
HUDDERSFIELD
HD2 2HN
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.
Tangible fixed assets and depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
Plant and machinery
25% reducing balance
Taxation
Income tax expense represents the sum of the tax currently payable.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3
Employees
2024
2023
Number
Number
The average monthly number of employees (including directors) during the year was:
22
4
Intangible fixed assets
Goodwill
Total
£
£
Cost
At 1 October 2023
10,00010,000
At 30 September 2024
10,00010,000
Amortisation and impairment
At 1 October 2023
10,00010,000
At 30 September 2024
10,00010,000
Net book values
At 30 September 2024
--
At 30 September 2023
--
5
Tangible fixed assets
Plant and machinery
Total
£
£
Cost or revaluation
At 1 October 2023
7,2267,226
Additions
847847
At 30 September 2024
8,0738,073
Depreciation
At 1 October 2023
3,9923,992
Charge for the year
1,0201,020
At 30 September 2024
5,0125,012
Net book values
At 30 September 2024
3,0613,061
At 30 September 2023
3,234
3,234
6
Debtors
2024
2023
£
£
Trade debtors
20,54420,601
20,54420,601
7
Creditors:
amounts falling due within one year
2024
2023
£
£
Taxes and social security
22,884
20,586
Other creditors
10,00010,000
Accruals and deferred income
955955
33,83931,541
8
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
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