ALS Autocare Limited

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—5

Registered number: 10630810

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,833,122		1,046,375

			1,833,122		1,046,375
CURRENT ASSETS
Stocks		159,355		161,296
Debtors		377,692		424,551
Cash at bank and in hand		38,260		200,557

		575,307		786,404
Creditors: Amounts Falling Due Within One Year		(669,060 )		(455,707 )

NET CURRENT ASSETS (LIABILITIES)			(93,753 )		330,697

TOTAL ASSETS LESS CURRENT LIABILITIES			1,739,369		1,377,072

Creditors: Amounts Falling Due After More Than One Year			(1,462,126 )		(934,682 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	6		(56,918 )		(90,358 )

NET ASSETS			220,325		352,032

CAPITAL AND RESERVES
Called up share capital	7		1		1
Profit and Loss Account			220,324		352,031

SHAREHOLDERS' FUNDS			220,325		352,032

Page 1

Page 2

ALS Autocare Limited

Abridged Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Barrie Thomson

Director

3 July 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

ALS Autocare Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10630810 . The registered office is 44 Parkhill Road, Kingstown Industrial Estate , Carlisle, Cumbria, CA3 0EX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% reducing balance
Motor Vehicles	20% reducing balance
Fixtures & Fittings	20% reducing balance
Computer Equipment	20% reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Financial Instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Page 3

Page 4

ALS Autocare Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 March 2025

2.7. Taxation

The tax charge represents the sum of the tax currently payable and deferred tax.

Corporation tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

2.8. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 37 (2024: 31)

4. Tangible Assets

	Total
	£
Cost
As at 1 April 2024	1,280,585
Additions	1,034,447
Disposals	(141,142 )

As at 31 March 2025	2,173,890

Depreciation
As at 1 April 2024	234,210
Provided during the period	148,810
Disposals	(42,252 )

As at 31 March 2025	340,768

Net Book Value
As at 31 March 2025	1,833,122

As at 1 April 2024	1,046,375

5. Secured Creditors

Of the creditors the following amounts are secured.

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	1,621,752	657,319
Bank loans and overdrafts	236,472	296,628

6. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	56,918	90,358

Page 4

Page 5

ALS Autocare Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 March 2025

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

8. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2025
	£	£	£	£	£
Mr Barrie Thomson	-	57,641	-	-	57,641

The above loan is unsecured, charged interest at 2.25% and repayable on demand.

Page 5