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Company Registration No. 09459034 (England and Wales)
1A AUTO STYLE LIMITED Unaudited accounts for the year ended 30 April 2025
1A AUTO STYLE LIMITED Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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1A AUTO STYLE LIMITED Company Information for the year ended 30 April 2025
Director
PATTERSON, Mark Rowley
Company Number
09459034 (England and Wales)
Registered Office
21 STIRLING CLOSE WASHINGTON NE38 8QD ENGLAND
Accountants
FIND TOTALS LTD 9 Hollybank Place Aberdeen Aberdeen AB11 6XR
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of 1A AUTO STYLE LIMITED for the year ended 30 April 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of 1A AUTO STYLE LIMITED for the year ended 30 April 2025 as set out on pages 5 - 8 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
This report is made solely to the Board of Directors of 1A AUTO STYLE LIMITED, as a body, in accordance with the terms of our engagement letter dated 1 January 2015. Our work has been undertaken solely to prepare for your approval the accounts of 1A AUTO STYLE LIMITED and state those matters that we have agreed to state to the Board of Directors of 1A AUTO STYLE LIMITED, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than 1A AUTO STYLE LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that 1A AUTO STYLE LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of 1A AUTO STYLE LIMITED. You consider that 1A AUTO STYLE LIMITED is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of 1A AUTO STYLE LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
FIND TOTALS LTD Chartered Accountants 9 Hollybank Place Aberdeen Aberdeen AB11 6XR 19 January 2026
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1A AUTO STYLE LIMITED Statement of financial position as at 30 April 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
1,065
822
Current assets
Cash at bank and in hand
27,997
33,329
Creditors: amounts falling due within one year
5
(15,251)
(14,921)
Net current assets
12,746
18,408
Total assets less current liabilities
13,811
19,230
Creditors: amounts falling due after more than one year
6
(8,299)
(16,249)
Provisions for liabilities
Deferred tax
(172)
(172)
Net assets
5,340
2,809
Capital and reserves
Called up share capital
7
1
1
Profit and loss account
5,339
2,808
Shareholders' funds
5,340
2,809
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 19 January 2026 and were signed on its behalf by
PATTERSON, Mark Rowley Director Company Registration No. 09459034
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1A AUTO STYLE LIMITED Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
1A AUTO STYLE LIMITED is a private company, limited by shares, registered in England and Wales, registration number 09459034. The registered office is 21 STIRLING CLOSE, WASHINGTON, NE38 8QD, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Fixtures & fittings
25% reducing balance
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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1A AUTO STYLE LIMITED Notes to the Accounts for the year ended 30 April 2025
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 May 2024
1,931
1,735
3,666
Additions
600
-
600
At 30 April 2025
2,531
1,735
4,266
Depreciation
At 1 May 2024
1,382
1,462
2,844
Charge for the year
288
69
357
At 30 April 2025
1,670
1,531
3,201
Net book value
At 30 April 2025
861
204
1,065
At 30 April 2024
549
273
822
5
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
3,976
6,861
Trade creditors
11,189
11,189
Taxes and social security
693
802
Loans from directors
(2,279)
(5,969)
Accruals
1,672
2,038
15,251
14,921
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
8,299
16,249
7
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
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1A AUTO STYLE LIMITED Notes to the Accounts for the year ended 30 April 2025
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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