A & A Interiors Limited - Filleted accounts

Registered number

06901842

A & A Interiors Limited

Filleted Accounts

31 October 2025

A & A Interiors Limited
Registered number:		06901842
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		47,760			37,398

Current assets
Debtors	5	213,471			215,163
Cash at bank and in hand		93			92
		213,564			215,255

Creditors: amounts falling due within one year	6	(132,271)			(192,387)

Net current assets			81,293			22,868

Total assets less current liabilities			129,053			60,266

Creditors: amounts falling due after more than one year	7		(116,927)			(52,514)

Provisions for liabilities			(11,940)			(7,106)


Net assets			186			646

Capital and reserves
Called up share capital			100			100
Profit and loss account			86			546

Shareholders' funds			186			646

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 and delivered 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.




Andrew Elliott
Director
Approved by the board on 16 July 2026

A & A Interiors Limited
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

	Basis of preparation
	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).

	Going concern
	The directors have reviewed the company’s budgets and cash flow forecasts. They are satisfied that the company has adequate resources to continue in operational existence for the foreseeable future and have therefore prepared the accounts on a going concern basis.

	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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	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 etc.			20% Reducing Balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice 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 (which is usually the invoice 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 (ie liabilities of uncertain timing or amount) 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.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					3		3


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 November 2024							10,000
	At 31 October 2025							10,000

	Amortisation
	At 1 November 2024							10,000
	At 31 October 2025							10,000

	Net book value
	At 31 October 2025							-

	Goodwill is being written off over its estimated economic life of 10 years.


4	Tangible fixed assets
				Plant and machinery etc		Motor vehicles		Total
£					£		£
	Cost
	At 1 November 2024			11,067		66,170		77,237
	Additions			-		48,450		48,450
	Disposals			-		(40,854)		(40,854)
	At 31 October 2025			11,067		73,766		84,833

	Depreciation
	At 1 November 2024			10,185		29,654		39,839
	Charge for the year			177		11,764		11,941
	On disposals			-		(14,707)		(14,707)
	At 31 October 2025			10,362		26,711		37,073

	Net book value
	At 31 October 2025			705		47,055		47,760
	At 31 October 2024			882		36,516		37,398


5	Debtors					2025		2024
£							£

	Trade debtors					101,282		74,728
	Other debtors					112,189		140,435
						213,471		215,163


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					29,229		27,760
	Obligations under finance lease and hire purchase contracts					3,745		2,295
	Trade creditors					32,751		73,012
	Taxation and social security costs					50,023		65,163
	Other creditors					16,523		24,157
						132,271		192,387


7	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					82,710		26,389
	Obligations under finance lease and hire purchase contracts					34,217		26,125
						116,927		52,514


8	Loans					2025		2024
£							£
	Creditors include:
	Instalments falling due for payment after more than five years					4,167		9,722


9	Events after the reporting date

	The director loan balances disclosed in Note 9 were fully repaid within nine months of the year end.


10	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Andrew Elliott
	Director's Loan	22,916		74,243		(86,177)		10,982

	Katrina Elliott
	Director's Loan	18,749		60,744		(70,508)		8,985

		41,665		134,987		(156,685)		19,967

	During the period, the company advanced new loans to the directors to assist with their duties. At the year end, the total amount outstanding, including interest charged at HMRC’s official rate, was £19,967 (2024: £41,665), split between the directors as shown above. The balances are included within Other Debtors and have been repaid within nine months of the year end. The directors acknowledge that these balances are material in the context of the company’s low level of net assets. However, they are satisfied with the recoverability of the amounts and consider the treatment appropriate
11	Related party transactions

	Apart from the directors’ loan balances disclosed in Note 9, there were no other related party transactions requiring disclosure in these financial statements.


12	Other information

	A & A Interiors Limited is a private company limited by shares and incorporated in England. Its registered office is:
	19-21 Botany Bay Road
	Sholing
	Southampton
	Hampshire
	SO19 8LT