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Company Registration No. 3401609 (England and Wales)
A. & C. SHEET METAL LIMITED Unaudited accounts for the year ended 31 July 2025
A. & C. SHEET METAL LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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A. & C. SHEET METAL LIMITED Company Information for the year ended 31 July 2025
Directors
Anthony Corless Christopher Corless
Company Number
3401609 (England and Wales)
Registered Office
BARTON MOSS ROAD ECCLES MANCHESTER GTR MANCHESTER M30 7RL
Accountants
SM Norman Accountancy Ltd 33 Havisham Close Birchwood Warrington Cheshire WA3 7NB
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A. & C. SHEET METAL LIMITED Statement of financial position as at 31 July 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
144,852
173,454
Current assets
Inventories
2,400
1,000
Debtors
80,446
123,154
Cash at bank and in hand
119,905
67,681
202,751
191,835
Creditors: amounts falling due within one year
(56,819)
(71,157)
Net current assets
145,932
120,678
Total assets less current liabilities
290,784
294,132
Provisions for liabilities
Deferred tax
5
(36,212)
(43,363)
Net assets
254,572
250,769
Capital and reserves
Called up share capital
100
100
Profit and loss account
254,472
250,669
Shareholders' funds
254,572
250,769
For the year ending 31 July 2025 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 Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 12 September 2025 and were signed on its behalf by
Christopher Corless Director Company Registration No. 3401609
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A. & C. SHEET METAL LIMITED Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
A. & C. SHEET METAL LIMITED is a private company, limited by shares, registered in England and Wales, registration number 3401609. The registered office is BARTON MOSS ROAD, ECCLES, MANCHESTER, GTR MANCHESTER, M30 7RL.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% reducing balance basis
Motor vehicles
25% reducing balance basis
Fixtures & fittings
20% reducing balance basis
Computer equipment
20% reducing balance basis
4
Tangible fixed assets
Total
£
Cost or valuation
At 1 August 2024
289,873
Additions
183
At 31 July 2025
290,056
Depreciation
At 1 August 2024
116,419
Charge for the year
28,785
At 31 July 2025
145,204
Net book value
At 31 July 2025
144,852
At 31 July 2024
173,454
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A. & C. SHEET METAL LIMITED Notes to the Accounts for the year ended 31 July 2025
5
Deferred taxation
2025
2024
£
£
Accelerated capital allowances
36,212
43,363
2025
2024
£
£
Provision at start of year
43,363
27,197
(Credited)/charged to the profit and loss account
(7,151)
16,166
Provision at end of year
36,212
43,363
6
Operating lease commitments
2025
2024
£
£
At 31 July 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
7,681
545
Later than one year and not later than five years
8,321
-
16,002
545
7
Average number of employees
During the year the average number of employees was 6 (2024: 6).
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