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Registered number: 04822805 ALUMINIUM SPECIAL PRODUCTS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
ALUMINIUM SPECIAL PRODUCTS LIMITED CONTENTS
| Page
Balance sheet | 1 - 2
Notes to the financial statements | 3 - 7
ALUMINIUM SPECIAL PRODUCTS LIMITED REGISTERED NUMBER: 04822805 BALANCE SHEET AS AT 31 JULY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 366,891 |  | 170,753
Current assets |  |  |  |  |
Stocks |  | 827,643 |  | 873,537 |
Debtors | 5 | 2,198,735 |  | 2,718,742 |
Cash at bank and in hand |  | 75,335 |  | 73,537 |
|  | 3,101,713 |  | 3,665,816 |
Creditors: amounts falling due within one year | 6 | (736,244) |  | (1,421,712) |
Net current assets |  |  | 2,365,469 |  | 2,244,104
Total assets less current liabilities |  |  | 2,732,360 |  | 2,414,857
Creditors: amounts falling due after more than one year | 7 |  | (128,628) |  | (22,591)
Provisions for liabilities |  |  |  |  |
Deferred tax | 8 | (67,488) |  | (14,815) |
|  |  | (67,488) |  | (14,815)
Net assets |  |  | 2,536,244 |  | 2,377,451
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2,000 |  | 2,000
Profit and loss account |  |  | 2,534,244 |  | 2,375,451
|  |  | 2,536,244 |  | 2,377,451
Page 1
ALUMINIUM SPECIAL PRODUCTS LIMITED REGISTERED NUMBER: 04822805 BALANCE SHEET (CONTINUED) AS AT 31 JULY 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 1 April 2026.
D M Robinson
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
ALUMINIUM SPECIAL PRODUCTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
1. | General information
Aluminium Special Products Limited (the company) is a private company limited by shares, incorporated in England. The address of the registered office and principal place of business is Second Avenue, Pensnett Trading Estate, Kingswinford, West Midlands, DY6 7UW. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The financial statements are presented in Sterling (£). The following principal accounting policies have been applied:
| 2.2 | Revenue
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding value added tax.
| 2.3 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as below. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 10% and 20% straight line
|  |  |  | Motor vehicles | - | 25% reducing balance
|  |  |  | Fixtures and fittings | - | 20% straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 3
ALUMINIUM SPECIAL PRODUCTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.4 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.5 | 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.
| 2.6 | Creditors
Short-term 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.
| 2.7 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.8 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
| 2.9 | Leased assets: the Company as lessee
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase 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 creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to profit or loss so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
| 2.10 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 4
ALUMINIUM SPECIAL PRODUCTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.11 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in the statement of income and retained earnings, except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.
3. | Employees
| The average monthly number of employees, including directors, during the year was 19 (2024 - 21).
4. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Fixtures and fittings | Total
|  | £ | £ | £ | £
| Cost |  |  |  |
| At 1 August 2024 | 863,748 | 214,697 | 85,652 | 1,164,097
| Additions | 278,927 | - | 8,427 | 287,354
| Disposals | (118,199) | (20,845) | - | (139,044)
| At 31 July 2025 | 1,024,476 | 193,852 | 94,079 | 1,312,407
| Depreciation |  |  |  |
| At 1 August 2024 | 740,085 | 178,583 | 74,676 | 993,344
| Charge for the year on owned assets | 60,397 | 25,620 | 5,199 | 91,216
| Disposals | (118,199) | (20,845) | - | (139,044)
| At 31 July 2025 | 682,283 | 183,358 | 79,875 | 945,516
| Net book value |  |  |  |
| At 31 July 2025 | 342,193 | 10,494 | 14,204 | 366,891
| At 31 July 2024 | 123,663 | 36,114 | 10,976 | 170,753
Page 5
ALUMINIUM SPECIAL PRODUCTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 838,935 | 1,338,202
| Other debtors | 1,321,144 | 1,314,677
| Prepayments and accrued income | 38,656 | 65,863
|  | 2,198,735 | 2,718,742
| Included in trade debtors is an amount of £838,935 (2024: £1,338,202) against which the company has received an advance of £Nil (2024: £300,733).
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 484,794 | 721,150
| Corporation tax | 5,428 | 71,682
| Other taxation and social security | 83,069 | 115,146
| Obligations under finance lease and hire purchase contracts | 73,186 | 32,272
| Other creditors | 5,597 | 309,512
| Accruals and deferred income | 84,170 | 171,950
|  | 736,244 | 1,421,712
| Included in creditors falling due within one year are obligations under hire purchase agreements of £73,186 (2024: £32,272), and advances against debtors of £Nil (2023: £300,733), included within other creditors which are secured on the assets to which they relate.
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Net obligations under finance leases and hire purchase contracts | 128,628 | 22,591
| Included in creditors falling due after more than one year are obligations under hire purchase agreements of £128,628 (2024: £22,591) which are secured on the assets to which they relate.
Page 6
ALUMINIUM SPECIAL PRODUCTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
8. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (14,815)
| Movement in year | (52,673)
| At end of year | (67,488)
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (67,488) | (14,815)
9. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £89,943 (20243: £90,808). Contributions totalling £311 (2024: £315) were payable to the fund at the balance sheet date and are included in creditors.
10. | Commitments under operating leases
| At 31 July 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 102,675 | 102,675
| Later than 1 year and not later than 5 years | 410,700 | 410,700
| Later than 5 years | 277,223 | 379,898
|  | 790,598 | 893,273
Page 7