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Registered Number: 02947639
England and Wales
A.J.S. EMBROIDERY SERVICES LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 January 2024 End date: 31 December 2024

A.J.S. Embroidery Services Limited Contents Page For the year ended 31 December 2024
Company information | 1
Statement of financial position | 2
Notes to the financial statements | 3

A.J.S. Embroidery Services Limited Company Information For the year ended 31 December 2024
Director | Anthony Dorsey
Registered Number | 02947639
Registered Office | Unit 2 Sherbrook Enterprise 100 Sherbrook Road Daybrook Nottingham NG5 6AB
Accountants | Equinox Accounting Limited Unit 2 Sherbrook Road Daybrook Nottingham Nottinghamshire NG5 6AB
1

A.J.S. Embroidery Services Limited Statement of Financial Position As at 31 December 2024
| Notes | 2024 £ |  | 2023 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 4 | 279,146 |  | 243,562
|  | 279,146 |  | 243,562
Current assets |  |  |
Stocks | 5 | 991,754 |  | 1,036,227
Debtors | 6 | 593,137 |  | 375,863
Cash at bank and in hand |  | 2,097,956 |  | 1,838,775
|  | 3,682,847 |  | 3,250,865
Creditors: amount falling due within one year | 7 | (297,429) |  | (85,456)
Net current assets |  | 3,385,418 |  | 3,165,409
Total assets less current liabilities |  | 3,664,564 |  | 3,408,971
Provisions for liabilities | 8 | (64,583) |  | (59,911)
Net assets |  | 3,599,981 |  | 3,349,060
Capital and reserves |  |  |
Called up share capital | 9 | 100 |  | 100
Profit and loss account |  | 3,599,881 |  | 3,348,960
Shareholders' funds |  | 3,599,981 |  | 3,349,060
For the year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the director on 31 March 2025 and were signed by:
------------------------------- Anthony Dorsey Director
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A.J.S. Embroidery Services Limited Notes to the Financial Statements For the year ended 31 December 2024
General Information A.J.S. Embroidery Services Limited is a private company, limited by shares, registered in England and Wales, registration number 02947639, registration address Unit 2 Sherbrook Enterprise, 100 Sherbrook Road, Daybrook, Nottingham, NG5 6AB. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies 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) Going concern basis The directors believe that the company continues to experience good levels of sales and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Turnover Revenue is measured at the fair value of the consideration received or receivable for the sale of goods and provisions of services in the ordinary course of the company's activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts. The company recognises revenue when: Sale of goods - Turnover from the sale of machinery and parts is recognised when significant risks and rewards of ownership of the goods have been transferred to the buyer, the amount of turnover 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. This is usually on despatch of the goods. Supply of services - Turnover from the supply of installation and support services is recognised on completion of the task. There was not work in progress at the balance sheet date. Operating lease rentals Rentals payable under operating leases are charged against income on a straight line basis over the lease term. Finance lease and hire purchase charges The finance element of the rental payment is charged to the income statement on a straight line basis. Foreign currencies Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Short Leasehold Property Improvements | 5 years Straight Line
Plant and Machinery | 15% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Fixtures and Fittings | 15 / 25% Reducing Balance
Assets on finance lease and hire purchase Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives. Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods. Stocks Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs. When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
2. | Average number of employees Average number of employees during the year was 13 (2023 : 12).
3. | Financial Commitments, Guarantees and Contingencies The company had commitments at the balance sheet date of £345,956 (2023 - £375,000). The directors have given personal guarantees to one of the company's suppliers, Tajima Industries Limited, regarding amounts outstanding and are jointly liable should the company default on its payments.
4. | Tangible fixed assets
Cost or valuation | Short Leasehold Property Improvements |  | Plant and Machinery |  | Motor Vehicles |  | Fixtures and Fittings |  | Total
| £ |  | £ |  | £ |  | £ |  | £
At 01 January 2024 | 40,666 |  | 98,937 |  | 256,080 |  | 41,827 |  | 437,510
Additions | 24,616 |  | 35,050 |  | 25,391 |  | 15,491 |  | 100,548
Disposals | - |  | - |  | - |  | - |  | -
At 31 December 2024 | 65,282 |  | 133,987 |  | 281,471 |  | 57,318 |  | 538,058
Depreciation
At 01 January 2024 | 11,106 |  | 68,658 |  | 97,594 |  | 16,590 |  | 193,948
Charge for year | 10,532 |  | 5,450 |  | 42,050 |  | 6,932 |  | 64,964
On disposals | - |  | - |  | - |  | - |  | -
At 31 December 2024 | 21,638 |  | 74,108 |  | 139,644 |  | 23,522 |  | 258,912
Net book values
Closing balance as at 31 December 2024 | 43,644 |  | 59,879 |  | 141,827 |  | 33,796 |  | 279,146
Opening balance as at 01 January 2024 | 29,560 |  | 30,279 |  | 158,486 |  | 25,237 |  | 243,562
5. | Stocks
| 2024 £ |  | 2023 £
--- | --- | --- | ---
Stocks | 991,754 |  | 1,036,227
| 991,754 |  | 1,036,227
6. | Debtors: amounts falling due within one year
| 2024 £ |  | 2023 £
--- | --- | --- | ---
Trade Debtors | 393,698 |  | 265,024
Prepayments & Accrued Income | 178,859 |  | 70,565
Other Debtors | 3,360 |  | 255
Corporation Tax | 17,220 |  | 40,019
| 593,137 |  | 375,863
7. | Creditors: amount falling due within one year
| 2024 £ |  | 2023 £
--- | --- | --- | ---
Trade Creditors | 112,937 |  | 38,762
Amounts Owed to Group Undertakings | 40,000 |  | 17,818
PAYE & Social Security | 10,925 |  | 9,875
Accrued Expenses | 37,707 |  | 8,532
Other Creditors | 34,256 |  | 6,955
Pension schemes | 2,724 |  | 2,355
VAT | 58,880 |  | 1,159
| 297,429 |  | 85,456
8. | Provisions for liabilities
| 2024 £ |  | 2023 £
--- | --- | --- | ---
Deferred Tax | 59,911 |  | 40,232
Charged to Profit & Loss | 4,672 |  | 19,679
| 64,583 |  | 59,911
9. | Share Capital Authorised 100 Ordinary shares of £1.00 each
Allotted, called up and fully paid | 2024 £ |  | 2023 £
--- | --- | --- | ---
100 Ordinary shares of £1.00 each | 100 |  | 100
| 100 |  | 100
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