REGISTERED NUMBER: 02722363 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st March 2025

for

ALS Presentation Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A B Watt

Mrs S D Watt

SECRETARY:

Mrs S D Watt

REGISTERED OFFICE:

85 Westwood Green

Cookham

Berkshire

SL6 9DE

REGISTERED NUMBER:

02722363 (England and Wales)

ACCOUNTANTS:

Hannaways

Trios House

Reform Road

Maidenhead

Berkshire

SL6 8BY

FIXED ASSETS

Tangible assets

4

1,867

816

CURRENT ASSETS

Stocks

5

17,784

16,096

Debtors

6

37,163

32,929

Cash at bank

16

16

54,963

49,041

CREDITORS

Amounts falling due within one year

7

54,910

41,007

NET CURRENT ASSETS

53

8,034

TOTAL ASSETS LESS CURRENT LIABILITIES

1,920

8,850

CREDITORS

Amounts falling due after more than one year

8

1,799

8,750

NET ASSETS

121

100

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

11

21

-

SHAREHOLDERS' FUNDS

121

100

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24th November 2025 and were signed on its behalf by:

A B Watt - Director

1.	STATUTORY INFORMATION

ALS Presentation Limited 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

10% on cost

Computer equipment

-

33% on cost

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 year 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.

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.

Short term debtors and creditors

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction cost. Any losses from impairment are recognised in the profit and loss account.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1st April 2024

12,812

31,998

10,800

55,610

Additions

825

-

500

1,325

At 31st March 2025

13,637

31,998

11,300

56,935

DEPRECIATION

At 1st April 2024

12,284

31,998

10,512

54,794

Charge for year

132

-

142

274

At 31st March 2025

12,416

31,998

10,654

55,068

NET BOOK VALUE

At 31st March 2025

1,221

-

646

1,867

At 31st March 2024

528

-

288

816

5.

STOCKS

2025

2024

£

£

Stocks

17,784

16,096

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

15,070

12,208

Other debtors

376

376

Directors' current accounts

20,345

20,345

Prepayments

1,372

-

37,163

32,929

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

20,137

19,478

Trade creditors

12,413

10,688

Corporation tax

7,616

3,480

Social security and other taxes

4,654

1,409

Other creditors

2,400

802

Accrued expenses

7,690

5,150

54,910

41,007

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

1,799

7,000

Bank loans - 2-5 years

-

1,750

1,799

8,750

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Between one and five years

15,417

14,824

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

11.

RESERVES

Retained

earnings

£

Profit for the year

32,721

Dividends

(32,700

)

At 31st March 2025

21

12.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is A B Watt.