Advanced Joinery Solutions Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 03772703

Advanced Joinery Solutions Limited

Filleted Unaudited Financial Statements

For the year ended

31 December 2025

Advanced Joinery Solutions Limited

Statement of Financial Position

31 December 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	6		1,896	3,036

Current assets

Stocks		1,000	2,000
Debtors	7	17,171	29,537
Cash at bank and in hand		32,894	10,596
		--------	--------
		51,065	42,133

Creditors: amounts falling due within one year	8	30,966		35,458
		--------		--------
Net current assets			20,099	6,675
			--------	-------
Total assets less current liabilities			21,995	9,711

Creditors: amounts falling due after more than one year	9		353	4,537

Provisions

Deferred taxation	360	577
	--------	-------
Net assets	21,282	4,597
	--------	-------

Capital and reserves

Called up share capital	99	99
Profit and loss account	21,183	4,498
	--------	-------
Shareholders funds	21,282	4,597
	--------	-------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Advanced Joinery Solutions Limited

Statement of Financial Position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 13 May 2026 , and are signed on behalf of the board by:

J Owen

Director

Company registration number: 03772703

Advanced Joinery Solutions Limited

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Units 5-7 Sergeants Way, Elms Farm Industrial Estate, Bedford, MK41 0EH.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting period

These financial statements are for the year ended December 2025. The comparative period is from 1 December 2023 to 31 December 2024.

4. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis and are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, stated net of discounts and of value added tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight line basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	25% reducing balance
Fixtures and fittings	-	25% reducing balance
Office equipment	-	25% straight line

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Pension costs

Contributions to defined contribution pension plans are recognised as an expense in the period in which the related service is provided.

5. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 3 ).

6. Tangible assets

	Plant and machinery	Fixtures and fittings	Office equipment	Total
	£	£	£	£
Cost
At 1 January 2025 and 31 December 2025	43,223	1,170	3,979	48,372
	--------	-------	-------	--------
Depreciation
At 1 January 2025	41,020	1,159	3,157	45,336
Charge for the year	550	2	588	1,140
	--------	-------	-------	--------
At 31 December 2025	41,570	1,161	3,745	46,476
	--------	-------	-------	--------
Carrying amount
At 31 December 2025	1,653	9	234	1,896
	--------	-------	-------	--------
At 31 December 2024	2,203	11	822	3,036
	--------	-------	-------	--------

7. Debtors

	2025	2024
	£	£
Trade debtors	16,072	28,088
Other debtors	1,099	1,449
	--------	--------
	17,171	29,537
	--------	--------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans	4,195	4,101
Trade creditors	6,839	13,550
Social security and other taxes	16,984	14,062
Other creditors	2,948	3,745
	--------	--------
	30,966	35,458
	--------	--------

The bank loan is secured by way of a debenture held over the company's assets .

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans	353	4,537
	----	-------

The bank loan is secured by way of a debenture held over the company's assets.

10. Deferred tax

The deferred tax included in the statement of financial position is as follows:

	2025	2024
	£	£
Included in provisions	360	577
	----	----

The deferred tax account consists of the tax effect of timing differences in respect of:

	2025	2024
	£	£
Accelerated capital allowances	360	577
	----	----

11. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2025	2024
	£	£
Later than 1 year and not later than 5 years	20,000	20,000
	--------	--------