REGISTERED NUMBER: 05223439 (England and Wales)

A & S CRITICAL SERVICES LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs A K Smith

Mr S Smith

SECRETARY:

Mr S Smith

REGISTERED OFFICE:

4 Park Lea

Ruskington

Sleaford

Lincolnshire

NG34 9HU

REGISTERED NUMBER:

05223439 (England and Wales)

ACCOUNTANTS:

Dexter & Sharpe

Chartered Certified Accountants

The Old Vicarage

Church Close

Boston

Lincolnshire

PE21 6NA

FIXED ASSETS

Intangible assets

3

67

90

Tangible assets

4

1,898

886

1,965

976

CURRENT ASSETS

Debtors

5

2,894

5,782

Cash at bank

48,797

35,560

51,691

41,342

CREDITORS

Amounts falling due within one year

6

6,062

3,394

NET CURRENT ASSETS

45,629

37,948

TOTAL ASSETS LESS CURRENT LIABILITIES

47,594

38,924

PROVISIONS FOR LIABILITIES

168

168

NET ASSETS

47,426

38,756

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

47,416

38,746

SHAREHOLDERS' FUNDS

47,426

38,756

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 directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 May 2026 and were signed on its behalf by:

Mrs A K Smith - Director

1.	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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Website development costs are being amortised evenly over their estimated useful life of nil years.

Intangible assets

Amortisation is provided at the following annual rate in order to write off the asset over its estimated useful life.

Development costs - 25% reducing balance

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Office equipment

-

25% on reducing balance

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.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

3.	INTANGIBLE FIXED ASSETS

Website

development

costs

£

COST

At 1 October 2024

and 30 September 2025

505

AMORTISATION

At 1 October 2024

415

Amortisation for year

23

At 30 September 2025

438

NET BOOK VALUE

At 30 September 2025

67

At 30 September 2024

90

4.	TANGIBLE FIXED ASSETS

Plant and

Office

machinery

equipment

Totals

£

£

£

COST

At 1 October 2024

2,329

2,654

4,983

Additions

1,250

395

1,645

At 30 September 2025

3,579

3,049

6,628

DEPRECIATION

At 1 October 2024

2,027

2,070

4,097

Charge for year

388

245

633

At 30 September 2025

2,415

2,315

4,730

NET BOOK VALUE

At 30 September 2025

1,164

734

1,898

At 30 September 2024

302

584

886

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

2,497

2,381

Other debtors

397

3,401

2,894

5,782

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

3,215

1,828

Other creditors

2,847

1,566

6,062

3,394

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2025 and 30 September 2024:

2025

2024

£

£

Mrs A K Smith and Mr S Smith

Balance outstanding at start of year

3,091

-

Amounts advanced

-

3,091

Amounts repaid

(3,091

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

3,091