A1 UP AND OVER DOORS (HEYSHAM) LTD

Registered number

04634901

Filleted Accounts

31 January 2026

A1 UP AND OVER DOORS (HEYSHAM) LTD
Registered number:		04634901
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		8,025			18,378

Current assets
Stocks		2,200			2,200
Debtors	4	6,770			4,763
Cash at bank and in hand		129,046			120,250
		138,016			127,213

Creditors: amounts falling due within one year	5	(71,923)			(76,917)

Net current assets			66,093			50,296

Total assets less current liabilities			74,118			68,674


Provisions for liabilities			(1,851)			(1,861)


Net assets			72,267			66,813

Capital and reserves
Called up share capital			140			140
Profit and loss account			72,127			66,673

Shareholders' funds			72,267			66,813

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.




Mr Brian Stones
Director
Approved by the board on 27 March 2026

A1 UP AND OVER DOORS (HEYSHAM) LTD
Notes to the Accounts
for the year ended 31 January 2026


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).

	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.

	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:

	Motor vehicles	25% reducing balance
	Plant and machinery	25% reducing balance
	Fixtures, fittings, tools and equipment	25% reducing balance

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.

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


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			4		4


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 February 2025	4,688		52,019		56,707
	Additions	1,039		-		1,039
	Disposals	-		(15,495)		(15,495)
	At 31 January 2026	5,727		36,524		42,251

	Depreciation
	At 1 February 2025	3,747		34,582		38,329
	Charge for the year	495		2,181		2,676
	On disposals	-		(6,779)		(6,779)
	At 31 January 2026	4,242		29,984		34,226

	Net book value
	At 31 January 2026	1,485		6,540		8,025
	At 31 January 2025	941		17,437		18,378


4	Debtors			2026		2025
£					£

	Trade debtors			6,492		4,399
	Other debtors			278		364
				6,770		4,763


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Trade creditors			99		-
	Taxation and social security costs			38,969		37,139
	Director's account - BDS			17,364		20,144
	Director's account - JRS			12,774		17,140
	Other creditors			2,717		2,494
				71,923		76,917


6	Controlling party

	The directors are considered to be the ultimate controlling party by virtue of their ability to act in concert in respect of the operational and financial policies of the company.


7	Other information

	A1 UP AND OVER DOORS (HEYSHAM) LTD is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 9b
	Vickers Industrial Estate
	Morecambe
	Lancashire
	LA3 3EN