Auditoria Services Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 01343514 (England and Wales)

Auditoria Services Limited

Unaudited Financial Statements For The Year Ended 31 March 2026

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr J A Penistone

Mrs J Penistone

Ms J Penistone Hamshaw

Mr J J Penistone

SECRETARY:

Ms J Penistone Hamshaw

REGISTERED OFFICE:

Denby Way

Hellaby Industrial Estate

Hellaby

Rotherham

S66 8HR

REGISTERED NUMBER:

01343514 (England and Wales)

ACCOUNTANTS:

Kingswood Allotts Limited

Chartered Accountants

Sidings Court

Lakeside

Doncaster

South Yorkshire

DN4 5NU

BANKERS:

Barclays Bank plc

3 High Street

Doncaster

South Yorkshire

DN1 1EG

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

505,034

663,126

505,034

663,126

CURRENT ASSETS

Stocks

306,423

276,951

Debtors

6

1,180,948

1,531,248

Cash at bank and in hand

524,723

272,111

2,012,094

2,080,310

CREDITORS

Amounts falling due within one year

587,209

665,642

NET CURRENT ASSETS

1,424,885

1,414,668

TOTAL ASSETS LESS CURRENT LIABILITIES

1,929,919

2,077,794

CREDITORS

Amounts falling due after more than one year

-

(73,371

)

PROVISIONS FOR LIABILITIES

9

(44,663

)

(75,079

)

NET ASSETS

1,885,256

1,929,344

CAPITAL AND RESERVES

Called up share capital

10

100

Retained earnings

11

1,885,156

1,929,244

SHAREHOLDERS' FUNDS

1,885,256

1,929,344

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 October 2026 and were signed on its behalf by:

Ms J Penistone Hamshaw - Director

1.	STATUTORY INFORMATION

Auditoria Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover represents the value of work done for which the company has earned the right to consideration in exchange for performance. Turnover and profit appropriate to the stage of completion are recognised as a contract progresses. Amounts recognised as turnover in excess of amounts invoiced are recorded as amounts recoverable on contracts within debtors.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of three years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Freehold property

-

2% on cost

Plant and machinery

-

15% on cost

Fixtures and fittings

-

33% on cost and 15% on cost

Motor vehicles

-

25% on cost

Tangible assets are initially measured at cost. After initial recognition, tangible assets are measured at cost less any accumulated depreciation and any accumulated impairment losses.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Debtors and creditors are measured at the amounts expected to be received/paid less any charges relating to future periods, and less any provision for impairment.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 53 (2025 - 48 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

and 31 March 2026

10,917

AMORTISATION

At 1 April 2025

and 31 March 2026

10,917

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

3,072,607

Additions

96,813

Disposals

(4,800

)

At 31 March 2026

3,164,620

DEPRECIATION

At 1 April 2025

2,409,481

Charge for year

254,905

Eliminated on disposal

(4,800

)

At 31 March 2026

2,659,586

NET BOOK VALUE

At 31 March 2026

505,034

At 31 March 2025

663,126

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals

£

COST

At 1 April 2025

1,552,951

Transfer to ownership

(1,298,882

)

At 31 March 2026

254,069

DEPRECIATION

At 1 April 2025

1,212,295

Charge for year

199,862

Transfer to ownership

(1,236,300

)

At 31 March 2026

175,857

NET BOOK VALUE

At 31 March 2026

78,212

At 31 March 2025

340,656

6.

DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

Trade debtors

2,496

57,951

7.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2026

2025

£

Net obligations repayable:

Within one year

23,360

79,511

Between one and five years

-

23,360

102,871

Non-cancellable

operating leases

2026

2025

£

Within one year

136,000

Between one and five years

-

136,000

272,000

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

Bank loans

50,004

100,022

Hire purchase contracts

23,360

102,871

73,364

202,893

The loan in respect of the hire purchase agreement is secured against the asset to which it relates.

The CBIL loan is secured by a fixed and floating charge over the assets of the company.

9.	PROVISIONS FOR LIABILITIES

2026

2025

£

Deferred tax

Accelerated capital allowances

31,929

61,530

Guarantee repairs

12,734

13,549

44,663

75,079

Deferred

Guarantee

tax

repairs

£

Balance at 1 April 2025

61,530

13,549

Provided during year

(29,601

)

(815

)

Balance at 31 March 2026

31,929

12,734

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

70

Ordinary "A"

£1

70

10

Ordinary "B"

£1

10

Ordinary "C"

£1

10

Ordinary "D"

£1

10

100

11.

RESERVES

Retained

earnings

£

At 1 April 2025

1,929,244

Profit for the year

25,912

Dividends

(70,000

)

At 31 March 2026

1,885,156

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

Mr J A Penistone

Balance outstanding at start of year

817

467

Amounts advanced

23,668

21,913

Amounts repaid

(22,397

)

(21,563

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

2,088

817

Mr J J Penistone

Balance outstanding at start of year

21,820

50,216

Amounts advanced

118,270

145,604

Amounts repaid

(139,959

)

(174,000

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

131

21,820

Interest was charged on the overdrawn loan accounts of £nil (2025 - £1,532 at a rate of 2.25%).

13.	RELATED PARTY DISCLOSURES

At the year end current liabilities included amounts totalling £19,574 (2025 - £20,696) owed by the company to the directors and current assets included amounts totalling £2,220 (2025 - £22,637) owed by the directors to the company.

One director has provided a personal guarantee of up to £50,000 and four directors have provided a personal guarantee of £150,000 in respect of the company's overdraft facility with Barclays Bank plc