| As You Like It Building Services Ltd |
| Registered number: |
08856181 |
| Balance Sheet |
| as at 31 July 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
166 |
|
|
333 |
|
| Current assets |
| Stock |
|
|
15,000 |
|
|
15,000 |
| Work in progress |
4,560 |
|
|
- |
| Debtors |
4 |
|
84,987 |
|
|
163,645 |
| Cash at bank and in hand |
|
|
96 |
|
|
4 |
|
|
|
104,643 |
|
|
178,649 |
|
| Creditors: amounts falling due within one year |
5 |
|
(184,442) |
|
|
(114,633) |
|
| Net current (liabilities)/assets |
|
|
|
(79,799) |
|
|
64,016 |
|
| Total assets less current liabilities |
|
|
|
(79,633) |
|
|
64,349 |
|
| Creditors: amounts falling due after more than one year |
6 |
|
|
(32,414) |
|
|
(38,645) |
|
| Net (liabilities)/assets |
|
|
|
(112,047) |
|
|
25,704 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
1 |
|
|
1 |
| Profit and loss account |
|
|
|
(112,048) |
|
|
25,703 |
|
| Shareholder's funds |
|
|
|
(112,047) |
|
|
25,704 |
|
|
|
|
|
|
|
|
| The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The member has not required the company to obtain an audit in accordance with section 476 of the Act. |
| The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| J Muscan, Esq |
| Director |
| Approved by the board on 11 May 2026 |
|
| As You Like It Building Services Ltd |
| Notes to the Accounts |
| for the year ended 31 July 2025 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
|
|
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 services provided and the related sale of goods and is recognised when work is carried out and the significant risks and rewards of ownership of the goods have transferred to the customer. |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
|
|
Plant and machinery |
over 4 years |
|
Motor vehicles |
over 4 years |
|
Computer and office equipment |
over 3 years |
|
|
Stocks |
|
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised. |
|
|
Debtors |
|
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. |
|
|
Creditors |
|
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. |
|
|
Taxation |
|
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. |
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
2 |
|
1 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
Plant and machinery etc |
|
Motor vehicles |
|
Total |
| £ |
£ |
£ |
|
Cost |
|
At 1 August 2024 |
3,472 |
|
27,186 |
|
30,658 |
|
Disposals |
(2,056) |
|
- |
|
(2,056) |
|
At 31 July 2025 |
1,416 |
|
27,186 |
|
28,602 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 August 2024 |
3,139 |
|
27,186 |
|
30,325 |
|
Charge for the year |
167 |
|
- |
|
167 |
|
On disposals |
(2,056) |
|
- |
|
(2,056) |
|
At 31 July 2025 |
1,250 |
|
27,186 |
|
28,436 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 July 2025 |
166 |
|
- |
|
166 |
|
At 31 July 2024 |
333 |
|
- |
|
333 |
|
|
| 4 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Trade debtors |
600 |
|
- |
|
Amounts owed by related parties |
|
80,018 |
|
90,774 |
|
Other debtors |
4,369 |
|
72,871 |
|
|
|
|
|
|
84,987 |
|
163,645 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Bank loans and overdrafts |
8,649 |
|
6,126 |
|
Trade creditors |
- |
|
514 |
|
Amounts owed to related parties |
|
55,568 |
|
13,562 |
|
Taxation and social security costs |
40,705 |
|
33,377 |
|
Other creditors |
79,520 |
|
61,054 |
|
|
|
|
|
|
184,442 |
|
114,633 |
|
|
| 6 |
Creditors: amounts falling due after one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Bank loans |
32,414 |
|
38,645 |
|
|
|
|
|
|
|
|
|
|
| 7 |
Related party transactions |
|
|
The director, Mr J Muscan, is the director and 100% shareholder of ZAPP IT&C Ltd. At the Balance Sheet date there is a balance due from that company of £80,018 (2024: £90,774). |
|
|
The director, Mr J Muscan, is the director and 50% shareholder of As You Like It Maintenance Ltd. At the Balance Sheet date there is a balance due to that company of £55,568 (2024: £13,562). |
|
| 8 |
Controlling party |
|
|
The company is controlled by the director who owns the entire share capital of the company. |
|
|
| 9 |
Other information |
|
|
As You Like It Building Services Ltd is a private company limited by shares and incorporated in England. Its registered office is: |
|
Devonshire House |
|
582 Honeypot Lane |
|
Stanmore |
|
Middlesex |
|
HA7 1JS |