A & A Glover Engineering Ltd - Filleted accounts

Registered number

01887417

A & A Glover Engineering Ltd

Filleted Accounts

31 March 2025

A & A Glover Engineering Ltd
Registered number:		01887417
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		2,300			3,067

Current assets
Stocks		4,000			4,000
Debtors	4	54,942			78,417
Cash at bank and in hand		21,502			50,030
		80,444			132,447

Creditors: amounts falling due within one year	5	(34,912)			(49,899)

Net current assets			45,532			82,548

Total assets less current liabilities			47,832			85,615

Creditors: amounts falling due after more than one year	6		(5,833)			(15,833)

Provisions for liabilities			(437)			(583)


Net assets			41,562			69,199

Capital and reserves
Called up share capital			2			2
Profit and loss account			41,560			69,197

Shareholders' funds			41,562			69,199

The director is 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 director acknowledges his 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.




Timothy Conley
Director
Approved by the board on 13 October 2025

A & A Glover Engineering Ltd
Notes to the Accounts
for the year ended 31 March 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 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
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2024	11,219		146,006		19,999		177,224
	At 31 March 2025	11,219		146,006		19,999		177,224

	Depreciation
	At 1 April 2024	11,110		144,175		18,872		174,157
	Charge for the year	28		457		282		767
	At 31 March 2025	11,138		144,632		19,154		174,924

	Net book value
	At 31 March 2025	81		1,374		845		2,300
	At 31 March 2024	109		1,831		1,127		3,067


4	Debtors					2025		2024
£							£

	Trade debtors					53,142		78,417
	Other debtors					1,800		-
						54,942		78,417


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

	Bank loans and overdrafts					10,000		10,000
	Trade creditors					11,292		7,758
	Taxation and social security costs					11,778		30,353
	Other creditors					1,842		1,788
						34,912		49,899


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					5,833		15,833


7	Other information

	A & A Glover Engineering Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 11 Jenson Court
	Astmoor Industrial Estate
	Runcorn
	Cheshire
	WA7 1SQ