REGISTERED NUMBER: 02126717 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

AYS SKIP HIRE LIMITED

Page

Balance sheet

1

Notes to the financial statements

3

Fixed assets

Tangible assets

4

561,765

508,586

Investments

5

2

2

561,767

508,588

Current assets

Debtors

6

468,164

409,990

Cash at bank and in hand

442,086

480,110

910,250

890,100

Creditors

Amounts falling due within one year

7

471,233

430,739

Net current assets

439,017

459,361

Total assets less current liabilities

1,000,784

967,949

Creditors

Amounts falling due after more than one year

8

(73,162

)

(88,990

)

Provisions for liabilities

10

(138,930

)

(127,147

)

Net assets

788,692

751,812

Capital and reserves

Called up share capital

11

150

150

Retained earnings

788,542

751,662

Shareholders' funds

788,692

751,812

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 comprehensive income has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 June 2026 and were signed by:

Mr G Smart - Director

1.	Statutory information

AYS Skip Hire Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 02126717. The registered office and business address is Bailie House Warehouse via Dullar Lane, Sturminster Marshall, Wimborne, Dorset, BH21 4AE.

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.

Preparation of consolidated financial statements

The financial statements contain information about AYS Skip Hire Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Turnover represents amounts receivable, excluding value added tax and trade discounts, for the hire of refuse skips to trade and the general public. Turnover is recognised as soon as the service has been provided to the customer.

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.

Short leasehold

-

10% on cost

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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 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.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Financial instruments

Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 18 (2024 - 17 ) .

4.	Tangible fixed assets

Fixtures

Short

Plant and

and

Motor

leasehold

machinery

fittings

vehicles

Totals

£

£

£

£

£

Cost

At 1 October 2024

6,200

297,053

11,195

958,453

1,272,901

Additions

-

58,195

3,752

212,697

274,644

Disposals

-

(12,500

)

(765

)

(138,813

)

(152,078

)

At 30 September 2025

6,200

342,748

14,182

1,032,337

1,395,467

Depreciation

At 1 October 2024

6,200

171,479

5,721

580,915

764,315

Charge for year

-

42,817

2,225

142,213

187,255

Eliminated on disposal

-

-

(442

)

(117,426

)

(117,868

)

At 30 September 2025

6,200

214,296

7,504

605,702

833,702

Net book value

At 30 September 2025

-

128,452

6,678

426,635

561,765

At 30 September 2024

-

125,574

5,474

377,538

508,586

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

Motor

vehicles

£

Cost

At 1 October 2024

275,377

Additions

95,597

At 30 September 2025

370,974

Depreciation

At 1 October 2024

119,340

Charge for year

62,909

At 30 September 2025

182,249

Net book value

At 30 September 2025

188,725

At 30 September 2024

156,037

5.	Fixed asset investments

Shares in

group

undertakings

£

Cost

At 1 October 2024

and 30 September 2025

2

Net book value

At 30 September 2025

2

At 30 September 2024

2

6.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

423,256

360,641

Amounts owed by group undertakings

-

5,619

Other debtors

17,939

20,939

Prepayments

26,969

22,791

468,164

409,990

7.

Creditors: amounts falling due within one year

2025

2024

£

£

Hire purchase contracts

59,504

41,029

Trade creditors

274,821

231,804

Tax

64,036

71,581

Social security and other taxes

12,347

9,456

Pension creditor

2,434

2,081

VAT

48,085

61,327

Other creditors

5,620

9,193

Directors' current accounts

211

293

Accruals and deferred income

4,175

3,975

471,233

430,739

8.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Hire purchase contracts

73,162

88,990

9.	Secured debts

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

132,666

130,019

Amounts owed under hire purchase are secured against the asset to which they relate.

All monies due to, or to become due to, National Westminster Bank PLC are secured by way of an equitable charge, dated 9 January 1997, over the assets of the company.

10.	Provisions for liabilities

2025

2024

£

£

Deferred tax

Accelerated capital allowances

138,930

127,147

Deferred

tax

£

Balance at 1 October 2024

127,147

Charge to Income statement during year

11,783

Balance at 30 September 2025

138,930

11.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

50

Ordinary A

£1.00

50

50

50

Ordinary B

£1.00

50

50

50

Ordinary C

£1.00

50

50

150

150

12.	Ultimate controlling party

The company is controlled by the director, Mr G Smart who owns the 50 Ordinary B Shares, and Mr P Pidgley, by virtue of his control of the company FDS Holdings Limited which owns the 50 Ordinary A Shares in this company.