Company registration number 04384406 (England and Wales)
ANODISERS RUNCORN LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
ANODISERS RUNCORN LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 8
ANODISERS RUNCORN LIMITED
BALANCE SHEET
AS AT
31 MAY 2025
31 May 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
96,399
95,545
Current assets
Debtors
5
193,908
198,550
Cash at bank and in hand
2,333
2,830
196,241
201,380
Creditors: amounts falling due within one year
6
(185,141)
(272,746)
Net current assets/(liabilities)
11,100
(71,366)
Total assets less current liabilities
107,499
24,179
Creditors: amounts falling due after more than one year
7
(99,084)
(15,256)
Net assets
8,415
8,923
Capital and reserves
Called up share capital
7
7
Profit and loss reserves
8,408
8,916
Total equity
8,415
8,923
ANODISERS RUNCORN LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MAY 2025
31 May 2025
- 2 -

For the financial year ended 31 May 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 director acknowledges his 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 director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 16 September 2025
Mr D Walch
Director
Company registration number 04384406 (England and Wales)
ANODISERS RUNCORN LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
- 3 -
1
Accounting policies
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
Going concern

At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.true

1.3
Turnover

Turnover represents amount receivable for goods and services net of VAT and trade discounts.

1.4
Intangible fixed assets - goodwill
Acquired goodwill is written off in equal annual instalments over 10 years.
1.5
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:

Land and buildings Freehold
2% on cost
Plant and machinery
25% reducing balance
Fixtures, fittings & equipment
25% 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.

1.6
Impairment of fixed assets
ANODISERS RUNCORN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 4 -

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
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
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. However deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in the periods in which the timing differences reverse, based on tax rates and laws enacted or substantially enacted at the balance sheet date.
1.9
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.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10
Retirement benefits

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

ANODISERS RUNCORN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 5 -
1.11
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

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.

1.12
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

1.13
Company information

Anodisers Runcorn Limited is a private company limited by shares incorporated in England and Wales. The registered office is Capital House, 272 Manchester Road, Droylsden, Manchester, M43 6PW.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was: 10

2025
2024
Number
Number
Total
7
7
ANODISERS RUNCORN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 6 -
3
Intangible fixed assets
Goodwill
£
Cost
At 1 June 2024 and 31 May 2025
25,000
Amortisation and impairment
At 1 June 2024 and 31 May 2025
25,000
Carrying amount
At 31 May 2025
-
0
At 31 May 2024
-
0
4
Tangible fixed assets
Land and buildings Freehold
Plant and machinery
Fixtures, fittings & equipment
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 June 2024
71,000
102,104
18,826
32,817
224,747
Additions
-
0
13,930
597
-
0
14,527
At 31 May 2025
71,000
116,034
19,423
32,817
239,274
Depreciation and impairment
At 1 June 2024
9,940
85,791
16,693
16,778
129,202
Depreciation charged in the year
1,420
7,561
682
4,010
13,673
At 31 May 2025
11,360
93,352
17,375
20,788
142,875
Carrying amount
At 31 May 2025
59,640
22,682
2,048
12,029
96,399
At 31 May 2024
61,060
16,313
2,133
16,039
95,545
ANODISERS RUNCORN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 7 -
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
120,883
130,052
Other debtors
67,835
67,835
Prepayments and accrued income
5,190
663
193,908
198,550
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
133,080
200,611
Trade creditors
4,984
4,276
Taxation and social security
38,879
46,238
Other creditors
8,198
21,621
185,141
272,746

Net obligations under finance leases and hire purchase contracts are secured on the assets acquired.

7
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Bank loans and overdrafts
87,270
-
0
Obligations under finance leases
11,814
15,256
99,084
15,256

Net obligations under finance leases and hire purchase contracts are secured on the assets acquired.

8
Financial commitments, guarantees and contingent liabilities

The director is not aware of any contingent liabilities.

ANODISERS RUNCORN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 8 -
9
Events after the reporting date
There are no significant post balance sheet events.
2025-05-31 2024-06-01 false false false 17 September 2025 CCH Software CCH Accounts Production 2025.200 No description of principal activity Mr D Walch 04384406 2024-06-01 2025-05-31 04384406 2025-05-31 04384406 2024-05-31 04384406 core:LandBuildings core:OwnedOrFreeholdAssets 2025-05-31 04384406 core:PlantMachinery 2025-05-31 04384406 core:FurnitureFittings 2025-05-31 04384406 core:MotorVehicles 2025-05-31 04384406 core:LandBuildings core:OwnedOrFreeholdAssets 2024-05-31 04384406 core:PlantMachinery 2024-05-31 04384406 core:FurnitureFittings 2024-05-31 04384406 core:MotorVehicles 2024-05-31 04384406 core:ShareCapital 2025-05-31 04384406 core:ShareCapital 2024-05-31 04384406 core:RetainedEarningsAccumulatedLosses 2025-05-31 04384406 core:RetainedEarningsAccumulatedLosses 2024-05-31 04384406 bus:Director1 2024-06-01 2025-05-31 04384406 core:Goodwill 2024-06-01 2025-05-31 04384406 core:LandBuildings core:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 04384406 core:PlantMachinery 2024-06-01 2025-05-31 04384406 core:FurnitureFittings 2024-06-01 2025-05-31 04384406 core:MotorVehicles 2024-06-01 2025-05-31 04384406 2023-06-01 2024-05-31 04384406 core:Goodwill 2024-05-31 04384406 core:Goodwill 2025-05-31 04384406 core:Goodwill 2024-05-31 04384406 core:LandBuildings core:OwnedOrFreeholdAssets 2024-05-31 04384406 core:PlantMachinery 2024-05-31 04384406 core:FurnitureFittings 2024-05-31 04384406 core:MotorVehicles 2024-05-31 04384406 2024-05-31 04384406 core:CurrentFinancialInstruments 2025-05-31 04384406 core:CurrentFinancialInstruments 2024-05-31 04384406 core:Non-currentFinancialInstruments 2025-05-31 04384406 core:Non-currentFinancialInstruments 2024-05-31 04384406 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 04384406 bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 04384406 bus:FRS102 2024-06-01 2025-05-31 04384406 bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 04384406 bus:FullAccounts 2024-06-01 2025-05-31 xbrli:pure xbrli:shares iso4217:GBP