A1_Tachograph_Services_Ltd_31_Mar_2026_companies_house_set_of

		2026	2025
Gross profit		595,840		563,069
Distribution costs		(436	)	(226	)
Administrative expenses		(271,763	)	(359,160	)
Operating profit		323,641		203,683
Other interest receivable and similar income		1,653		1,897
Profit before tax	4	325,294		205,580
Tax on profit		(69,560	)	(68,402	)
Profit for the financial year		255,734		137,178

	2026	2025
Retained earnings at the start of the year	430,364		449,866
Profit for the financial year	255,734		137,178
Dividends declared and paid or payable during the year	(184,030	)	(156,680	)
Retained earnings at the end of the year	502,068		430,364

A 1 Tachograph Services Limited

Abridged Statement of Financial Position

31 March 2026

		2026		2025
	Note	£		£
Fixed assets
Tangible assets	6	175,660		162,102
Current assets
Debtors		228,315		173,671
Investments		-		20,000
Cash at bank and in hand		275,961		222,153
		504,276		415,824
Creditors: amounts falling due within one year		(177,665	)	(147,410	)
Net current assets		326,611		268,414
Total assets less current liabilities		502,271		430,516
Creditors: amounts falling due after more than one year		(95	)	(44	)
Net assets		502,176		430,472
Capital and reserves
Called up share capital		108		108
Profit and loss account		502,068		430,364
Shareholders funds		502,176		430,472

For the year ending

31 March 2026

, 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 abridged financial statements for the year in question in accordance with section 476;
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements.

All of the members have consented to the preparation of the abridged statement of financial position and the abridged income statement for the year ended

31 March 2026

in accordance with Section 444(2A) of the Companies Act 2006.

These

abridged financial statements

have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

These

abridged financial statements

were approved by the board of directors and authorised for issue on

24 July 2026

, and are signed on behalf of the board by:

Mrs H Webb

Director

Company registration number:

06323192

A 1 Tachograph Services Limited

Notes to the Abridged Financial Statements

Year ended

31 March 2026

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is

Fairway Court Tonteg Road

Treforest Industrial Estate

Pontypridd

CF37 5UA

, Wales.

2 Statement of compliance

These

abridged financial statements

have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The

abridged financial statements

have been prepared on the historical cost basis, as modified by the revaluation of certain assets.

The

abridged financial statements

are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.

Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

Leasehold improvements are stated at cost less accumulated depreciation. Significant property improvements have been made to the trading premises, which is leased. These property improvements have been amortised over the term of the lease, 2 years.

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Plant and machinery	35% reducing balance
Office equipment	35% reducing balance
Fixtures and fittings	35% reducing balance
Motor vehicles	25% reducing balance

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.

All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is more likely than not that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured on an undiscounted basis at the tax rates that would apply in the periods in which timing differences are expected to reverse, based on tax rates and laws enacted at the statement of financial position date.

Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

Operating leases

A lease is classified as an operating lease if it does not transfer substantially all the risks and rewards incidental to ownership. Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Government Grants

Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the entity will comply with the conditions attaching to them and the grants will be received.

Government grants are recognised using the accrual model and the performance model.

Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the entity recognises the related costs for which the grant is intended to compensate.

Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable. Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income and not deducted from the carrying amount of the asset.

Under the performance model, where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability.

4 Profit before tax

Profit before tax is stated after charging/(crediting):

	2026		2025
	£		£
Depreciation of tangible assets	73,725		75,381

5 Average number of employees

The average number of persons employed by the company during the year was

(2025:

5.00

6 Fixed assets

	Tangible assets
	£
Cost
At 1 April 2025	279,971
Additions	189,690
Disposals	(185,454	)
At 31 March 2026	284,207
Depreciation
At 1 April 2025	117,869
Charge	73,725
Disposals	(83,047	)
At 31 March 2026	108,547
Carrying amount
At 31 March 2026	175,660
At 31 March 2025	162,102

7 Significant property improvements have been made to the trading premises, which is leased. These property improvements have been amortised over the term of the lease.

Accountant	JDH ACCOUNTANTS & BUSINESS ADVISERS LTD
	F2, Enterprise House Navigation Park ABERCYNON RCT CF45 4SN United Kingdom

Directors

Small company provisions

1 General information

2 Statement of compliance

3 Accounting policies

Basis of preparation

Turnover

Current tax

Tangible assets

Impairment

Financial instruments

Deferred tax

Defined contribution pension plan

Operating leases

Government Grants

4 Profit before tax

5 Average number of employees

6 Fixed assets

7 Significant property improvements have been made to the trading premises, which is leased. These property improvements have been amortised over the term of the lease.