A1 Surfacing Ltd - Filleted accounts

A1 Surfacing Ltd
Registered number:		05781043
Statement of Financial Position
as at 30 April 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		40,325			44,536

Current assets
Debtors	4	70,879			41,837
Cash at bank and in hand		8,101			8,089
		78,980			49,926

Creditors: amounts falling due within one year	5	(23,409)			(25,459)

Net current assets			55,571			24,467

Total assets less current liabilities			95,896			69,003


Provisions for liabilities			(9,557)			(10,119)


Net assets			86,339			58,884

Capital and reserves
Called up share capital			100			100
Profit and loss account			86,239			58,784

Shareholders' funds			86,339			58,884

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




E Wilkins
Director
Approved by the board on 9 July 2026

A1 Surfacing Ltd
Notes to the Accounts
for the year ended 30 April 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102 Section 1a small entities, the financial reporting standard applicable in the UK and the Republic of Ireland.

	Turnover
	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 rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25% reducing balance

	Debtors
	Short term debtors are measured at transaction price, less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price. Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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 is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.



2	Employees and directors		2026		2025
Number				Number

	Average number of directors and persons employed by the company		3		2


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 May 2025				245,164
	Additions				9,230
	At 30 April 2026				254,394

	Depreciation
	At 1 May 2025				200,628
	Charge for the year				13,441
	At 30 April 2026				214,069

	Net book value
	At 30 April 2026				40,325
	At 30 April 2025				44,536




4	Debtors		2026		2025
£				£

	Trade debtors		37,021		13,605
	Prepayments		-		200
	Accrued income		5,580		2,060
	Other debtors		28,278		25,972
			70,879		41,837


5	Creditors: amounts falling due within one year		2026		2025
£				£

	Bank loans and overdrafts		737		-
	Trade creditors		3,911		12,133
	Accruals		1,125		1,070
	Corporation tax		15,113		9,308
	Other creditors		2,523		2,948
			23,409		25,459


6	Other information

	A1 Surfacing Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	243 Charlton Road
	Charlton Village
	Shepperton
	Middlesex
	TW17 0SH