A&I Trailers Limited

A&I Trailers Limited
Statement of Financial Position
As at 31 October 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	154,978	141,581
		154,978	141,581
Current assets
Debtors		154,994	156,802
Cash at bank and in hand		427,268	353,828
		582,262	510,630
Creditors: amount falling due within one year		(89,061)	(88,921)
Net current assets		493,201	421,709

Total assets less current liabilities		648,179	563,290
Creditors: amount falling due after more than one year		(18,397)	(23,452)
Provisions for liabilities		(30,081)	(27,257)
Net assets		599,701	512,581

Capital and reserves
Called up share capital	4	1	1
Profit and loss account		599,700	512,580
Shareholders' funds		599,701	512,581

For the year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
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.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 19 May 2026 and were signed on its behalf by:

-------------------------------
Harry Andrew Ellison
Director

A&I Trailers Limited
Notes to the Abridged Financial Statements
For the year ended 31 October 2025

General Information

A&I Trailers Limited is a private company, limited by shares, registered in England and Wales, registration number 07798196, registration address R02 Pikelaw Place, West Pimbo, Skelmersdale, Lancashire, WN8 9PP.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

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

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	25% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures and Fittings	15% Reducing Balance
Computer Equipment	25% Reducing Balance

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 4 (2024 : 4).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£
At 01 November 2024	62,539	164,676	38,307	34,782	300,304
Additions	62,160	-	-	1,291	63,451
Disposals	-	-	-	-	-
At 31 October 2025	124,699	164,676	38,307	36,073	363,755
Depreciation
At 01 November 2024	40,465	77,677	31,477	9,104	158,723
Charge for year	20,538	21,750	1,024	6,742	50,054
On disposals	-	-	-	-	-
At 31 October 2025	61,003	99,427	32,501	15,846	208,777
Net book values
Closing balance as at 31 October 2025	63,696	65,249	5,806	20,227	154,978
Opening balance as at 01 November 2024	22,074	86,999	6,830	25,678	141,581

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
2 Ordinary shares of £0.50 each	1		1
	1		1

5.	Director’s loan

At the year end, the directors owed the company £37,053 (2024: £19.930).

The balance is unsecured, interest free and repayable on demand.


Registered Number: 07798196
England and Wales
A&I TRAILERS LIMITED

Abridged Accounts

Period of accounts Start date: 01 November 2024 End date: 31 October 2025