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Company Registration No. 05309624 (England and Wales)
Alderley Mowers & Machinery Ltd Unaudited accounts for the year ended 31 March 2026
Alderley Mowers & Machinery Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Alderley Mowers & Machinery Ltd Company Information for the year ended 31 March 2026
Directors
S T Acton D Henshall
Company Number
05309624 (England and Wales)
Registered Office
30 Glenside Drive Wilmslow Cheshire SK9 1EH
Accountants
Taylor Consultancy, Chartered Certified Accountants Primary House Spring Gardens Macclesfield Cheshire SK10 2DX
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Alderley Mowers & Machinery Ltd Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
6,583
8,741
Current assets
Inventories
3,898
3,791
Debtors
5
27,454
41,562
Cash at bank and in hand
28,382
18,738
59,734
64,091
Creditors: amounts falling due within one year
6
(34,740)
(42,702)
Net current assets
24,994
21,389
Total assets less current liabilities
31,577
30,130
Creditors: amounts falling due after more than one year
7
(6,675)
(9,213)
Provisions for liabilities
Deferred tax
(1,251)
(1,661)
Net assets
23,651
19,256
Capital and reserves
Called up share capital
8
2
2
Profit and loss account
23,649
19,254
Shareholders' funds
23,651
19,256
For the year ending 31 March 2026 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 directors acknowledge their 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 of Directors and authorised for issue on 5 May 2026 and were signed on its behalf by
S T Acton Director Company Registration No. 05309624
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Alderley Mowers & Machinery Ltd Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Alderley Mowers & Machinery Ltd is a private company, limited by shares, registered in England and Wales, registration number 05309624. The registered office is 30 Glenside Drive, Wilmslow, Cheshire, SK9 1EH.
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.
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% on a reducing balance basis
Fixtures & fittings
20% on a reducing balance basis
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.
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.
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.
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Alderley Mowers & Machinery Ltd Notes to the Accounts for the year ended 31 March 2026
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 April 2025
69,411
521
69,932
At 31 March 2026
69,411
521
69,932
Depreciation
At 1 April 2025
60,670
521
61,191
Charge for the year
2,158
-
2,158
At 31 March 2026
62,828
521
63,349
Net book value
At 31 March 2026
6,583
-
6,583
At 31 March 2025
8,741
-
8,741
5
Debtors
2026
2025
£
£
Amounts falling due within one year
Trade debtors
25,329
39,437
Accrued income and prepayments
2,125
2,125
27,454
41,562
6
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans and overdrafts
2,235
1,930
VAT
4,239
5,086
Trade creditors
6,124
15,130
Taxes and social security
18,393
13,688
Other creditors
1,413
1,978
Loans from directors
1,011
3,615
Accruals
1,325
1,275
34,740
42,702
7
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans
6,675
9,213
8
Share capital
2026
2025
£
£
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
9
Average number of employees
During the year the average number of employees was 2 (2025: 2).
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