Company registration number 02991683 (England and Wales)
A J S METALS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
A J S METALS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
A J S METALS LIMITED
BALANCE SHEET
AS AT
30 APRIL 2025
30 April 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
746,989
786,268
Current assets
Stocks
501,096
554,420
Debtors
4
1,892,191
1,929,647
Cash at bank and in hand
285,412
30,665
2,678,699
2,514,732
Creditors: amounts falling due within one year
5
(2,195,755)
(2,163,284)
Net current assets
482,944
351,448
Total assets less current liabilities
1,229,933
1,137,716
Creditors: amounts falling due after more than one year
6
(50,747)
(60,799)
Provisions for liabilities
(186,748)
(177,432)
Net assets
992,438
899,485
Capital and reserves
Called up share capital
10,000
10,000
Profit and loss reserves
982,438
889,485
Total equity
992,438
899,485
A J S METALS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 APRIL 2025
30 April 2025
- 2 -

For the financial year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 2 September 2025 and are signed on its behalf by:
Mr C A Stanton
Director
Company registration number 02991683 (England and Wales)
A J S METALS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
- 3 -
1
Accounting policies
Company information

A J S Metals Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 46, Owen Road Industrial Estate, Willenhall, West Midlands, WV13 2PX.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
50 years straight line
Leasehold land and buildings
15 years straight line
Plant and equipment
15% reducing balance
Fixtures and fittings
15% reducing balance
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

A J S METALS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.8
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
25
28
A J S METALS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 5 -
3
Tangible fixed assets
Freehold land and buildings
Leasehold land and buildings
Plant and equipment
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
£
£
Cost
At 1 May 2024
87,496
17,029
1,530,906
100,705
71,815
1,807,951
Additions
-
0
-
0
121,446
318
35,761
157,525
Disposals
(87,496)
(17,029)
-
0
-
0
-
0
(104,525)
At 30 April 2025
-
0
-
0
1,652,352
101,023
107,576
1,860,951
Depreciation and impairment
At 1 May 2024
10,956
17,029
895,734
68,980
28,984
1,021,683
Depreciation charged in the year
-
0
-
0
104,048
4,763
11,453
120,264
Eliminated in respect of disposals
(10,956)
(17,029)
-
0
-
0
-
0
(27,985)
At 30 April 2025
-
0
-
0
999,782
73,743
40,437
1,113,962
Carrying amount
At 30 April 2025
-
0
-
0
652,570
27,280
67,139
746,989
At 30 April 2024
76,540
-
0
635,172
31,725
42,831
786,268
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
1,617,240
1,766,478
Other debtors
274,951
163,169
1,892,191
1,929,647
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
15,539
15,117
Trade creditors
2,037,220
1,966,782
Taxation and social security
93,598
77,447
Other creditors
49,398
103,938
2,195,755
2,163,284
A J S METALS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 6 -
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
4,608
20,113
Other creditors
46,139
40,686
50,747
60,799
Secured debts:
The following secured debts are included within creditors:
Bank loans
35,229
49,889
Hire purchase contracts
84,962
97,607
120,191
147,496
The bank loan and overdraft are secured by fixed and floating charges over the assets of the company, a legal mortgage over the leasehold property of the company and first legal charges over certain life policies on the lives of the directors. There is also a standard debenture secured by a fixed and floating charge over all of the assets of the company taken out by A J Stanton, a director of the company.
The amounts due under finance leases are secured on the related assets.
7
Parent company

The parent undertaking is A.J.S. (Stanton) Group Holdings Ltd and it's registered office is Unit 46, Owen Road Industrial Estate, Willenhall, England WV13 2PX.

The controlling party is A.J.S. (Stanton) Group Holdings Ltd and it's registered office is Unit 46, Owen Road Industrial Estate, Willenhall, England WV13 2PX.

8
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
24,680
50,347
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