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Registered Number: 08358908
England and Wales
Abridged Accounts
for the year ended 30 April 2025
for
ALS TRADING LIMITED

ALS TRADING LIMITED Contents Page For the year ended 30 April 2025
Statement of financial position | 1
Notes to the financial statements | 2

Registered Number: 08358908 ALS TRADING LIMITED Statement of Financial Position As at 30 April 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 2,157 |  | 5,075
|  | 2,157 |  | 5,075
Current assets |  |  |
Stocks |  | 35,000 |  | 47,000
Debtors |  | 43,452 |  | 26,678
Cash at bank and in hand |  | 464 |  | 7
|  | 78,916 |  | 73,685
Creditors: amount falling due within one year |  | (162,494) |  | (161,454)
Net current assets |  | (83,578) |  | (87,769)
Total assets less current liabilities |  | (81,421) |  | (82,694)
Creditors: amount falling due after more than one year |  | (30,644) |  | (36,033)
Net assets |  | (112,065) |  | (118,727)
Capital and reserves |  |  |
Called up share capital | 4 | 100 |  | 100
Profit and loss account |  | (112,165) |  | (118,827)
Shareholders' funds |  | (112,065) |  | (118,727)
For the year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 09 October 2025 and were signed by:
------------------------------- Adam Lloyd SHEEDY Director
1

ALS TRADING LIMITED Notes to the Abridged Financial Statements For the year ended 30 April 2025
General Information ALS TRADING LIMITED is a private company, limited by shares, registered in England and Wales, registration number 08358908, registration address NEW VILLAGE FARM, PENHOW , CALDICOT, NP26 3AD. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Going concern basis The company has a negative balance sheet. However, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Operating lease rentals Rentals payable under operating leases are charged against income on a straight line basis over the lease term. Finance lease and hire purchase charges The finance element of the rental payment is charged to the income statement on a straight line basis. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 33% Straight Line
Motor Vehicles | 20% Reducing Balance
Fixtures and Fittings | 33% Straight Line
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Average number of employees Average number of employees during the year was 4 (2024 : 4).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Fixtures and Fittings |  | Total
| £ |  | £ |  | £ |  | £
At 01 May 2024 | 20,153 |  | 8,409 |  | 9,896 |  | 38,458
Additions | 600 |  | - |  | - |  | 600
Disposals | - |  | (3,750) |  | - |  | (3,750)
At 30 April 2025 | 20,753 |  | 4,659 |  | 9,896 |  | 35,308
Depreciation
At 01 May 2024 | 16,682 |  | 7,273 |  | 9,427 |  | 33,382
Charge for year | 2,545 |  | 135 |  | 377 |  | 3,057
On disposals | - |  | (3,288) |  | - |  | (3,288)
At 30 April 2025 | 19,227 |  | 4,120 |  | 9,804 |  | 33,151
Net book values
Closing balance as at 30 April 2025 | 1,526 |  | 539 |  | 92 |  | 2,157
Opening balance as at 01 May 2024 | 3,471 |  | 1,135 |  | 469 |  | 5,075
4. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
100 Ordinary shares of £1.00 each | 100 |  | 100
| 100 |  | 100
2