A & S FINISHERS LIMITED


Director	MOORHOUSE, Sean Patrick


Company Secretary	HARRISON, Linda-Lee


Registered Address	Unit 6 Bretfield Court
	Bretton Street Industrial Estate
	Dewsbury
	WF12 9BB


Registered Number	04913345 (England and Wales)

Balance Sheet as at
30 September 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		15,702		12,797
			15,702		12,797
Current assets
Stocks		2,020		1,100
Debtors	4	75,024		86,856
Cash at bank and on hand		10,081		34,091
		87,125		122,047
Creditors amounts falling due within one year	5	(78,809)		(105,745)
Net current assets (liabilities)			8,316		16,302
Total assets less current liabilities			24,018		29,099
Creditors amounts falling due after one year	6		(20,922)		(26,503)
Provisions for liabilities			(2,983)		(2,431)
Net assets			113		165
Capital and reserves
Called up share capital			2		2
Profit and loss account			111		163
Shareholders' funds			113		165

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 1 May 2026, and are signed on its behalf by:

MOORHOUSE, Sean Patrick
Director
Registered Company No. 04913345

A & S FINISHERS LIMITED

Notes to the Financial Statements
for the year ended 30 September 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	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 policy
	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.

	Defined contribution pension plan
	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.

	Current 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.

Current 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.

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.

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


	Reducing balance (%)	Straight line (years)
Plant and machinery	15	-
Office Equipment	-	3

	Stocks and work in progress
	Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	7		7

3.	Tangible fixed assets

	Plant & machinery	Fixtures & fittings	Total
	£	£	£
Cost or valuation
At 01 October 24	197,334	1,570	198,904
Additions	5,492	-	5,492
At 30 September 25	202,826	1,570	204,396
Depreciation and impairment
At 01 October 24	184,537	1,570	186,107
Charge for year	2,587	-	2,587
At 30 September 25	187,124	1,570	188,694
Net book value
At 30 September 25	15,702	-	15,702
At 30 September 24	12,797	-	12,797

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	67,835	80,848
Other debtors	7,189	6,008
Total	75,024	86,856

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	27,683	37,445
Bank borrowings and overdrafts	5,004	5,004
Taxation and social security	17,711	25,336
Other creditors	28,411	37,960
Total	78,809	105,745

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	20,922	26,503
Total	20,922	26,503

7.	Directors advances, credits and guarantees
	Included within creditors: amounts falling due within one year were loans from the director of £11,503 (2024: £21,775). The loans were interest free, with no fixed date for repayment. Under the BBLS scheme the government provided a 100% guarantee. As at the balance sheet date, this represented a bank loan guarantee of £25,926 (2024: £31,507).