A&F Building Services Limited - Filleted accounts

A&F Building Services Limited
Registered number:		04589437
Balance Sheet
at 31 October 2025

Notes			2025			2024
£				£
Current assets
Debtors	4	28,559			7,948
Cash at bank and in hand		36,398			27,309
		64,957			35,257

Creditors: amounts falling due within one year	5	(44,115)			(18,189)

Net current assets			20,842			17,068

Total assets less current liabilities			20,842			17,068

Creditors: amounts falling due after more than one year	6		(20,678)			(26,192)



Net assets/(liabilities)			164			(9,124)

Capital and reserves
Called up share capital			2			2
Profit and loss account			162			(9,126)

Shareholders' funds			164			(9,124)

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.




Andrew Fryatt
Director
Approved by the board on 8 December 2025

A&F Building Services Limited
Notes to the Financial Statements
for the year ended 31 October 2025


1	Accounting policies

	Basis of preparation
	These financial statements have been prepared in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 – The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' ('FRS 102'), and with the Companies Act 2006. The financial statements have been prepared on the historical cost basis and are presented in Sterling (£).

	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 rendering of services and is recognised by reference to the stage of completion of the contract.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is calculated to write down the cost less estimated residual value of all tangible fixed assets over their expected useful lives, using the straight-line method.

	Plant and machinery	25% per year

	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, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

	Creditors
	Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

	Taxation
	Current tax is recognised for the amount of income tax payable in respect of the taxable profit for the current or past reporting periods using the tax rates and laws that that have been enacted or substantively enacted by the reporting date. Deferred tax is calculated using the tax rates and laws that that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference and is recognised in respect of all timing differences at the reporting date, except as otherwise indicated. Deferred tax assets are only recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. If and when all conditions for retaining tax allowances for the cost of a fixed asset have been met, the deferred tax is reversed.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Leased assets
	Rentals payable under operating leases are charged to the profit and loss account as incurred

	Employee benefits
	Short-term employee benefits and contributions to defined contribution pension plans are recognised as an expense in the period in which they are incurred. The company operates stakeholder defined contribution pension schemes for the benefit of the employees and directors. The assets of the pension schemes are administered by an independent pensions provider.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			3		3


3	Tangible fixed assets
		Plant and machinery		Motor vehicles		Total
£			£		£
	Cost
	At 1 November 2024	19,898		18,000		37,898
	Disposals	(19,898)		(18,000)		(37,898)
	At 31 October 2025	-		-		-

	Depreciation
	At 1 November 2024	19,898		18,000		37,898
	On disposals	(19,898)		(18,000)		(37,898)
	At 31 October 2025	-		-		-

	Net book value
	At 31 October 2025	-		-		-


4	Debtors			2025		2024
£					£

	Trade debtors			28,559		6,787
	Prepayments and accrued income			-		1,161
				28,559		7,948


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

	Bank loans and overdrafts			5,514		5,514
	Trade creditors			5,769		3,089
	Taxation and social security costs			15,367		4,146
	Other creditors			9,801		2,043
	Accruals and deferred income			7,664		3,397
				44,115		18,189


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

	Bank loans			20,678		26,192


7	Loans			2025		2024
£					£
	Creditors include:
	Instalments falling due for payment after more than five years			9,650		15,164


8	Other information

	A&F Building Services Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Lower Farm Cottage
	Brinkley Road, Six Mile Bottom
	Newmarket
	CB8 0UN