REGISTERED NUMBER: 05602198 (England and Wales)

Unaudited Financial Statements

for the Period 1 January 2025 to 31 July 2025

for

A1 Press Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G P Nattriss

J R Want

SECRETARY:

G P Nattriss

REGISTERED OFFICE:

Unit 715C

Thorp Arch Estate

Wetherby

LS23 7FY

REGISTERED NUMBER:

05602198 (England and Wales)

ACCOUNTANTS:

Franks Accountants Limited

First Floor

Equinox 1

Audby Lane

Wetherby

West Yorkshire

LS22 7RD

FIXED ASSETS

Intangible assets

4

-

2,500

Tangible assets

5

-

620,976

-

623,476

CURRENT ASSETS

Stocks

-

12,500

Debtors

6

11,668

63,169

Cash at bank

291,438

-

303,106

75,669

CREDITORS

Amounts falling due within one year

7

124,252

302,725

NET CURRENT ASSETS/(LIABILITIES)

178,854

(227,056

)

TOTAL ASSETS LESS CURRENT LIABILITIES

178,854

396,420

CREDITORS

Amounts falling due after more than one year

8

-

236,371

NET ASSETS

178,854

160,049

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

9

-

63,089

Retained earnings

178,754

96,860

178,854

160,049

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 30 September 2025 and were signed on its behalf by:

G P Nattriss - Director

1.	STATUTORY INFORMATION

A1 Press Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on cost and 10% on cost

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 July 2025

50,000

AMORTISATION

At 1 January 2025

47,500

Charge for period

2,500

At 31 July 2025

50,000

NET BOOK VALUE

At 31 July 2025

-

At 31 December 2024

2,500

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

585,000

321,949

906,949

Disposals

(585,000

)

(321,949

)

(906,949

)

At 31 July 2025

-

-

-

DEPRECIATION

At 1 January 2025

-

285,973

285,973

Charge for period

-

3,781

3,781

Eliminated on disposal

-

(289,754

)

(289,754

)

At 31 July 2025

-

-

-

NET BOOK VALUE

At 31 July 2025

-

-

-

At 31 December 2024

585,000

35,976

620,976

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 January 2025

103,483

Disposals

(103,483

)

At 31 July 2025

-

DEPRECIATION

At 1 January 2025

103,483

Eliminated on disposal

(103,483

)

At 31 July 2025

-

NET BOOK VALUE

At 31 July 2025

-

At 31 December 2024

-

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.12.24

£

£

Trade debtors

11,668

63,169

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.12.24

£

£

Bank loans and overdrafts

9,354

87,591

Hire purchase contracts

-

715

Trade creditors

(2

)

38,090

Taxation and social security

58,289

51,524

Other creditors

56,611

124,805

124,252

302,725

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.12.24

£

£

Bank loans

-

236,371

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

236,371

9.

RESERVES

Revaluation

reserve

£

At 1 January 2025

63,089

Revaluation reserve movement

(63,089

)

At 31 July 2025

-

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included in creditors : amounts falling due within one year is an amount owed to the directors of £54,025 (2024 - £65,901). No interest is charged in respect of this amount.