REGISTERED NUMBER: 05616560 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

A&S MECHANICAL LIMITED

Page

Company Information

1

Report of the Accountants

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

T Lowe

E McFarlane

J Laycock

SECRETARY:

REGISTERED OFFICE:

32 Royal Scot Road

Derby

Derbyshire

DE24 8AJ

REGISTERED NUMBER:

05616560 (England and Wales)

ACCOUNTANTS:

Ashford Green Limited

Electric House

Ninian Way

Wilnecote

Tamworth

Staffordshire

B77 5DE

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 August 2025 set out on pages two to eight and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Ashford Green Limited

Electric House

Ninian Way

Wilnecote

Tamworth

Staffordshire

B77 5DE

8 May 2026

FIXED ASSETS

Tangible assets

4

158,982

130,043

CURRENT ASSETS

Debtors

5

1,515,918

1,050,929

Cash at bank

494,002

571,737

2,009,920

1,622,666

CREDITORS

Amounts falling due within one year

6

1,512,910

1,159,831

NET CURRENT ASSETS

497,010

462,835

TOTAL ASSETS LESS CURRENT LIABILITIES

655,992

592,878

PROVISIONS FOR LIABILITIES

39,746

32,510

NET ASSETS

616,246

560,368

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

8

616,244

560,366

SHAREHOLDERS' FUNDS

616,246

560,368

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 May 2026 and were signed on its behalf by:

T Lowe - Director

1.	STATUTORY INFORMATION

A&S Mechanical Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

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

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 September 2024

7,640

10,800

207,376

15,003

240,819

Additions

195

-

79,161

5,334

84,690

Disposals

-

-

(10,913

)

-

(10,913

)

At 31 August 2025

7,835

10,800

275,624

20,337

314,596

DEPRECIATION

At 1 September 2024

4,382

9,128

85,772

11,494

110,776

Charge for year

864

419

50,191

3,955

55,429

Eliminated on disposal

-

-

(10,591

)

-

(10,591

)

At 31 August 2025

5,246

9,547

125,372

15,449

155,614

NET BOOK VALUE

At 31 August 2025

2,589

1,253

150,252

4,888

158,982

At 31 August 2024

3,258

1,672

121,604

3,509

130,043

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,419,961

967,580

Amounts owed by group undertakings

229

229

Other debtors

95,728

83,120

1,515,918

1,050,929

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

192,622

177,158

Trade creditors

857,569

627,347

Amounts owed to group undertakings

218,028

120,659

Taxation and social security

184,135

136,926

Other creditors

60,556

97,741

1,512,910

1,159,831

Included within other creditors is an amount due to the director of £175 (2024: £10).

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

26,862

19,971

Between one and five years

17,093

-

43,955

19,971

8.

RESERVES

Retained

earnings

£

At 1 September 2024

560,366

Profit for the year

468,878

Dividends

(413,000

)

At 31 August 2025

616,244