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Registered number: 10197979
ALS Industrial Services Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
TAG Accountants Group Limited
ALS Industrial Services Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
ALS Industrial Services Ltd
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 10197979

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 12,266 |  | 17,266
Tangible Assets | 5 |  | 167,552 |  | 122,478
Investments | 6 |  | 350,670 |  | 350,670
|  |  | 530,488 |  | 490,414
CURRENT ASSETS
Stocks |  | 251,704 |  | 240,632 |
Debtors | 7 | 544,827 |  | 385,550 |
Cash at bank and in hand |  | 129,475 |  | 208,381 |
|  | 926,006 |  | 834,563 |
Creditors: Amounts Falling Due Within One Year | 8 | (781,610 ) |  | (795,225 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 144,396 |  | 39,338
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 674,884 |  | 529,752
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (163,628 ) |  | (135,851 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (32,338 ) |  | (20,953 )
NET ASSETS |  |  | 478,918 |  | 372,948
CAPITAL AND RESERVES
Called up share capital | 11 |  | 100 |  | 100
Profit and Loss Account |  |  | 478,818 |  | 372,848
SHAREHOLDERS' FUNDS |  |  | 478,918 |  | 372,948

Page 1
Page 2
ALS Industrial Services Ltd
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 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 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Andrew Speechly Director
13th May 2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
ALS Industrial Services Ltd
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
ALS Industrial Services Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number 10197979 . The registered office is The Corner House, 2 Canberra Close, Wellesbourne, Warwick, CV35 9TR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | Straight line over remaining lease term
Plant & Machinery | over 5 years
Motor Vehicles | over 4 to 5 years
Computer Equipment | over 3 years

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts 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 the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
Page 3
Page 4
ALS Industrial Services Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2.5. Stocks and Work in Progress
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. In valuing the closing stock, an adjustment reflecting the fair value of slow moving and obsolete stock, calculated as percentage of cost, is recognised as an expense in the period as follows:
- held in stock for more than 1 year - 25%
- held in stock for more than 2 years - 50%
- held in stock for more than 3 years - 75%
- held in stock for more than 4 years - 100%
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2.8. 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.
2.9. 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.
Page 4
Page 5
ALS Industrial Services Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2.10. Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 18 (2024: 18)
18 18
4. Intangible Assets

| Software and IT systems
--- | ---
| £
Cost
As at 1 September 2024 | 26,344
As at 31 August 2025 | 26,344
Amortisation
As at 1 September 2024 | 9,078
Provided during the period | 5,000
As at 31 August 2025 | 14,078
Net Book Value
As at 31 August 2025 | 12,266
As at 1 September 2024 | 17,266

Intangible software & ITsystems are amortised over 5years (straight line) from the date of commissioning being the expected economic life.
5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 September 2024 | 4,554 | 43,326 | 219,793 | 35,186 | 302,859
Additions | - | 1,392 | 154,901 | 2,743 | 159,036
Disposals | - | - | (96,350 ) | - | (96,350 )
As at 31 August 2025 | 4,554 | 44,718 | 278,344 | 37,929 | 365,545

...CONTINUED
Page 5
Page 6
ALS Industrial Services Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025

Depreciation
As at 1 September 2024 | 3,786 | 34,851 | 113,843 | 27,901 | 180,381
Provided during the period | 639 | 4,363 | 42,640 | 3,461 | 51,103
Disposals | - | - | (33,491 ) | - | (33,491 )
As at 31 August 2025 | 4,425 | 39,214 | 122,992 | 31,362 | 197,993
Net Book Value
As at 31 August 2025 | 129 | 5,504 | 155,352 | 6,567 | 167,552
As at 1 September 2024 | 768 | 8,475 | 105,950 | 7,285 | 122,478

6. Investments

| Other
--- | ---
| £
Cost or Valuation
As at 1 September 2024 | 350,670
As at 31 August 2025 | 350,670
Provision
As at 1 September 2024 | -
As at 31 August 2025 | -
Net Book Value
As at 31 August 2025 | 350,670
As at 1 September 2024 | 350,670

The Company acquired 100% of the share capital of Beds.Compressor Service Limited (CRN02632297) in May 2022.
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 436,379 |  | 294,440
Amounts owed by group undertakings | 46,522 |  | 45,388
Other debtors | 61,926 |  | 45,722
| 544,827 |  | 385,550

Page 6
Page 7
ALS Industrial Services Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 23,107 |  | 6,366
Trade creditors | 190,605 |  | 129,420
Bank loans and overdrafts | 57,469 |  | 53,117
Corporation tax | 11,090 |  | 54,375
Other taxes and social security | 13,363 |  | 14,201
VAT | 19,527 |  | 55,154
Pensions Payable | 5,272 |  | 3,957
Deferred income | 433,920 |  | 467,275
Barclaycard Corporate | 15,645 |  | -
Accruals and deferred income | 11,612 |  | 11,360
| 781,610 |  | 795,225

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 112,157 |  | 26,912
Bank loans | 51,471 |  | 108,939
| 163,628 |  | 135,851

10. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 23,107 |  | 6,366
Later than one year and not later than five years | 112,157 |  | 26,912
| 135,264 |  | 33,278
| 135,264 |  | 33,278

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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