Registered number
04634901
A1 UP AND OVER DOORS (HEYSHAM) LTD
Filleted Accounts
31 January 2025
A1 UP AND OVER DOORS (HEYSHAM) LTD
Registered number: 04634901
Balance Sheet
as at 31 January 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 18,378 24,504
Current assets
Stocks 2,200 2,200
Debtors 4 4,763 3,357
Cash at bank and in hand 120,250 65,952
127,213 71,509
Creditors: amounts falling due within one year 5 (76,917) (40,479)
Net current assets 50,296 31,030
Total assets less current liabilities 68,674 55,534
Provisions for liabilities (1,861) (2,501)
Net assets 66,813 53,033
Capital and reserves
Called up share capital 140 36
Profit and loss account 66,673 52,997
Shareholders' funds 66,813 53,033
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 Brian Stones
Director
Approved by the board on 2 October 2025
A1 UP AND OVER DOORS (HEYSHAM) LTD
Notes to the Accounts
for the year ended 31 January 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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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:
Motor vehicles 25% reducing balance
Plant and machinery 25% reducing balance
Fixtures, fittings, tools and equipment 25% reducing balance
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
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. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 4 4
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 February 2024 4,688 52,019 56,707
At 31 January 2025 4,688 52,019 56,707
Depreciation
At 1 February 2024 3,433 28,770 32,203
Charge for the year 314 5,812 6,126
At 31 January 2025 3,747 34,582 38,329
Net book value
At 31 January 2025 941 17,437 18,378
At 31 January 2024 1,255 23,249 24,504
4 Debtors 2025 2024
£ £
Trade debtors 4,399 2,859
Other debtors 364 498
4,763 3,357
5 Creditors: amounts falling due within one year 2025 2024
£ £
Trade creditors - 5,111
Taxation and social security costs 37,139 20,387
Director's account - BDS 20,144 11,259
Director's account - JRS 17,140 1,352
Other creditors 2,494 2,370
76,917 40,479
6 Controlling party
The directors are considered to be the ultimate controlling party by virtue of their ability to act in concert in respect of the operational and financial policies of the company.
7 Other information
A1 UP AND OVER DOORS (HEYSHAM) LTD is a private company limited by shares and incorporated in England. Its registered office is:
Unit 9b
Vickers Industrial Estate
Morecambe
Lancashire
LA3 3EN
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