Registration number: 05973524

A15 Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

A15 Limited

Company Information

Directors

A Sims R Sims

Company secretary

A Sims

Registered office

26 South St. Mary's Gate Grimsby North East Lincolnshire DN31 1LW

A15 Limited

(Registration number: 05973524)
Balance Sheet as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	59,387	92,686
Other financial assets	5	60,000	60,000
		119,387	152,686
Current assets
Debtors	6	1,714,717	1,614,760
Cash at bank and in hand		10,439	17,285
		1,725,156	1,632,045
Creditors: Amounts falling due within one year	7	(71,108)	(96,629)
Net current assets		1,654,048	1,535,416
Total assets less current liabilities		1,773,435	1,688,102
Provisions for liabilities		(8,644)	(15,607)
Net assets		1,764,791	1,672,495
Capital and reserves
Called up share capital	8	102	102
Retained earnings		1,764,689	1,672,393
Shareholders' funds		1,764,791	1,672,495

For the financial year ending 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; and
•	The Directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the Directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 27 July 2026 and signed on its behalf by:
 

......................................... A Sims Company secretary and director

A15 Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1	General information

The Company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
26 South St. Mary's Gate
Grimsby
North East Lincolnshire
DN31 1LW

These financial statements were authorised for issue by the Board on 27 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements cover the single entity and have been prepared in Pound Sterling and have been rounded to the nearest pound.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The Company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the Company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

A15 Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	25% reducing balance
Office equipment	33% straight line
Motor Vehicles	25% reducing balance

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the Company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the Company (including Directors) during the year, was 2 (2024 - 2).

A15 Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 November 2024	28,591	131,370	159,961
Additions	2,082	-	2,082
Disposals	-	(14,032)	(14,032)
At 31 October 2025	30,673	117,338	148,011
Depreciation
At 1 November 2024	16,676	50,599	67,275
Charge for the year	4,664	16,685	21,349
At 31 October 2025	21,340	67,284	88,624
Carrying amount
At 31 October 2025	9,333	50,054	59,387
At 31 October 2024	11,915	80,771	92,686

A15 Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

5	Other financial assets (current and non-current)

	Financial assets at fair value through profit and loss £	Total £
Non-current financial assets
Cost or valuation
At 1 November 2024	60,000	60,000
At 31 October 2025	60,000	60,000
Impairment
Carrying amount
At 31 October 2025	60,000	60,000

6

Debtors

Current	2025 £	2024 £
Trade debtors	14,702	20,715
Prepayments	99,893	67,388
Other debtors	1,600,122	1,526,657
	1,714,717	1,614,760

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings		180	1,230
Taxation and social security		64,426	89,569
Accruals and deferred income		6,000	5,830
Other creditors		502	-
		71,108	96,629

A15 Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary Shares of £1 each	100	100	100	100
Ordinary A Shares of £1 each	1	1	1	1
Ordinary B Shares of £1 each	1	1	1	1
	102	102	102	102