Alban Structural Maintenance Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 02658949 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

ALBAN STRUCTURAL MAINTENANCE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr J Smith-Squire

REGISTERED OFFICE:

238a London Road

St. Albans

Hertfordshire

AL1 1JQ

REGISTERED NUMBER:

02658949 (England and Wales)

ACCOUNTANTS:

Kings Chartered Accountants

4 Grovelands

Boundary Way

Hemel Hempstead

Hertfordshire

HP2 7TE

FIXED ASSETS

Tangible assets

4

148,668

71,479

CURRENT ASSETS

Stocks

5

4,714

6,437

Debtors

6

149,832

68,515

Cash at bank and in hand

62,569

55,702

217,115

130,654

CREDITORS

Amounts falling due within one year

7

214,072

175,411

NET CURRENT ASSETS/(LIABILITIES)

3,043

(44,757

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

151,711

26,722

CREDITORS

Amounts falling due after more than one
year

8

(37,551

)

(12,942

)

PROVISIONS FOR LIABILITIES

9

(36,255

)

(13,581

)

NET ASSETS

77,905

199

CAPITAL AND RESERVES

Called up share capital

10

2

Retained earnings

77,903

197

SHAREHOLDERS' FUNDS

77,905

199

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 April 2026 and were signed by:

Mr J Smith-Squire - Director

1.	STATUTORY INFORMATION

Alban Structural Maintenance 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Changes in accounting policies

The prior period's financial statements represent a 18 month period to 30 September 2021, the current period represents a 12 month period to 30 September 2022.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost includes direct labour, direct materials and an appropriate proportion of attributable overheads incurred in bringing the work to its current stage of completion.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets,are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

COST

At 1 October 2024

103,394

751

16,592

1,867

122,604

Additions

97,753

174

-

1,638

99,565

Disposals

-

(499

)

(499

)

At 30 September 2025

201,147

925

16,592

3,006

221,670

DEPRECIATION

At 1 October 2024

35,690

538

14,131

766

51,125

Charge for year

20,644

56

615

800

22,115

Eliminated on disposal

-

(238

)

(238

)

At 30 September 2025

56,334

594

14,746

1,328

73,002

NET BOOK VALUE

At 30 September 2025

144,813

331

1,846

1,678

148,668

At 30 September 2024

67,704

213

2,461

1,101

71,479

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

Motor

machinery

vehicles

Totals

£

COST

At 1 October 2024

89,394

16,592

105,986

Additions

85,685

-

85,685

At 30 September 2025

175,079

16,592

191,671

DEPRECIATION

At 1 October 2024

35,398

14,131

49,529

Charge for year

15,732

615

16,347

At 30 September 2025

51,130

14,746

65,876

NET BOOK VALUE

At 30 September 2025

123,949

1,846

125,795

At 30 September 2024

53,996

2,461

56,457

5.

STOCKS

30.9.25

30.9.24

£

Work-in-progress

4,714

6,437

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

Trade debtors

38,256

12,268

Tax

-

8,518

Prepayments and accrued income

111,576

47,729

149,832

68,515

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

Hire purchase contracts

16,643

24,234

Trade creditors

108,554

103,586

Taxation

20,528

-

Social security and other taxes

17,664

7,134

Value added tax

33,885

39,315

Other creditors

14,120

129

Directors' current accounts

709

44

Accruals

1,969

969

214,072

175,411

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

30.9.25

30.9.24

£

Hire purchase contracts

37,551

12,942

9.	PROVISIONS FOR LIABILITIES

30.9.25

30.9.24

£

Deferred tax

Accelerated capital allowances

36,255

13,581

Deferred

tax

£

Balance at 1 October 2024

13,581

Provided during year

22,674

Balance at 30 September 2025

36,255

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

2

Ordinary

£1

2