A & S Mechanical (N.I.) Ltd

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: NI609885

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,124,781		713,602

			1,124,781		713,602
CURRENT ASSETS
Debtors		879,348		1,082,015
Cash at bank and in hand		2,352,744		2,220,764

		3,232,092		3,302,779
Creditors: Amounts Falling Due Within One Year		(3,173,543 )		(3,001,499 )

NET CURRENT ASSETS (LIABILITIES)			58,549		301,280

TOTAL ASSETS LESS CURRENT LIABILITIES			1,183,330		1,014,882

Creditors: Amounts Falling Due After More Than One Year			(62,440 )		(27,642 )

NET ASSETS			1,120,890		987,240

CAPITAL AND RESERVES
Called up share capital	6		2		2
Profit and Loss Account			1,120,888		987,238

SHAREHOLDERS' FUNDS			1,120,890		987,240

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A & S Mechanical (N.I.) Ltd

Abridged Balance Sheet (continued)

As At 31 October 2025

For the 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.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 October 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Shaun McCusker Director	Mrs Jean McCusker Director
30 July 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

A & S Mechanical (N.I.) Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI609885 . The registered office is 142 Shore Road, Ballyronan, Magherafelt, BT45 6LS.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	0
Plant & Machinery	20% reducing balance
Motor Vehicles	15% reducing balance
Fixtures & Fittings	33.33% straightline/20% reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 7 (2024: 8)

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A & S Mechanical (N.I.) Ltd

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 October 2025

4. Tangible Assets

	Total
	£
Cost
As at 1 November 2024	861,952
Additions	443,063

As at 31 October 2025	1,305,015

Depreciation
As at 1 November 2024	148,350
Provided during the period	31,884

As at 31 October 2025	180,234

Net Book Value
As at 31 October 2025	1,124,781

As at 1 November 2024	713,602

5. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	12,581	3,750
Later than one year and not later than five years	54,537	10,313

	67,118	14,063

	67,118	14,063

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

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