A 2 Plus Limited - Filleted accounts

Registered number

05564560

A 2 Plus Limited

Filleted Accounts

30 September 2026

A 2 Plus Limited
Registered number:		05564560
Balance Sheet
as at 30 September 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		1,060,740			1,042,154

Current assets
Stocks		79,461			269,102
Debtors	4	91,439			131,060
Cash at bank and in hand		43,351			27,459
		214,251			427,621

Creditors: amounts falling due within one year	5	(160,738)			(208,755)

Net current assets			53,513			218,866

Total assets less current liabilities			1,114,253			1,261,020

Creditors: amounts falling due after more than one year	6		(635,666)			(782,894)

Provisions for liabilities			(2,546)			(2,012)


Net assets			476,041			476,114

Capital and reserves
Called up share capital			1,000			1,000
Profit and loss account			475,041			475,114

Shareholders' funds			476,041			476,114

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.




Petro Lishchenko
Director
Approved by the board on 14 October 2026

A 2 Plus Limited
Notes to the Accounts
for the year ended 30 September 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.

	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:

	Freehold buildings			not-depreciating
	Leasehold land and buildings			over the lease term
	Plant and machinery			over 5 years
	Fixtures, fittings, tools and equipment			over 5 years

	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.

	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. 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. Current and deferred tax 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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					4		4


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 October 2025	1,034,061		8,999		36,267		1,079,327
	Additions	13,276		-		12,292		25,568
	At 30 September 2026	1,047,337		8,999		48,559		1,104,895

	Depreciation
	At 1 October 2025	-		4,500		32,673		37,173
	Charge for the year	-		2,250		4,732		6,982
	At 30 September 2026	-		6,750		37,405		44,155

	Net book value
	At 30 September 2026	1,047,337		2,249		11,154		1,060,740
	At 30 September 2025	1,034,061		4,499		3,594		1,042,154


4	Debtors					2026		2025
£							£

	Trade debtors					91,439		131,060


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

	Bank loans and overdrafts					10,000		10,000
	Trade creditors					145,678		123,608
	Taxation and social security costs					5,060		75,147
						160,738		208,755


6	Creditors: amounts falling due after one year					2026		2025
£							£

	Bank loans					635,666		782,894


7	Other information

	A 2 Plus Limited is a private company limited by shares and incorporated in England. Its registered office is:
	9 Bond Avenue
	Bletchley
	Milton Keynes
	MK1 1SW