A1 Coaches Limited - Filleted accounts

Registered number

09166933

A1 Coaches Limited

Unaudited Filleted Accounts

31 July 2025

A1 Coaches Limited
Registered number:		09166933
Balance Sheet
as at 31 July 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		279,889			198,871

Current assets
Debtors	4	35,175			34,462
Cash at bank and in hand		137,282			85,219
		172,457			119,681

Creditors: amounts falling due within one year	5	(52,842)			(61,674)

Net current assets			119,615			58,007

Net assets			399,504			256,878

Capital and reserves
Called up share capital			2			2
Profit and loss account			399,502			256,876

Shareholders' funds			399,504			256,878

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr J F Donnelly
Director
Approved by the board on 1 October 2025

A1 Coaches Limited
Notes to the Accounts
for the year ended 31 July 2025


1	Accounting policies

	Basis of preparation
	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).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	20% Reducing balance
	Motor Vehicles	20% Reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Unrelieved tax losses are recognised only to the extent that it is probable that they will be recovered against the reversal of future taxable profits.

2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			1		1


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 August 2024	83,335		241,197		324,532
	Additions	57,920		79,367		137,287
	At 31 July 2025	141,255		320,564		461,819

	Depreciation
	At 1 August 2024	48,575		77,086		125,661
	Charge for the year	16,675		39,594		56,269
	At 31 July 2025	65,250		116,680		181,930

	Net book value
	At 31 July 2025	76,005		203,884		279,889
	At 31 July 2024	34,760		164,111		198,871


4	Debtors			2025		2024
£					£

	Trade debtors			17,392		31,859
	Other debtors			17,783		2,603
				35,175		34,462


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			35,776		7,898
	Taxation and social security costs			14,699		52,776
	Other creditors			2,367		1,000
				52,842		61,674


6	Other information

	A1 Coaches Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Centaur House
	Gardiners Place
	Skelmersdale
	Lancashire
	WN8 9SP