| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 |
| FOR |
| A & S TRADING LIMITED |
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 |
| FOR |
| A & S TRADING LIMITED |
| A & S TRADING LIMITED (REGISTERED NUMBER: 04162579) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| Report of the Accountants | 7 |
| A & S TRADING LIMITED |
| COMPANY INFORMATION |
| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |
| DIRECTOR: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Crabtree Farm |
| Tweed Road |
| Clevedon |
| BS21 6RR |
| A & S TRADING LIMITED (REGISTERED NUMBER: 04162579) |
| BALANCE SHEET |
| 30 SEPTEMBER 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ |
| FIXED ASSETS |
| Intangible assets | 4 |
| Tangible assets | 5 |
| CURRENT ASSETS |
| Stocks | 6 |
| Debtors | 7 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 8 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
9 |
| NET ASSETS/(LIABILITIES) | ( |
) |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings | ( |
) |
| SHAREHOLDERS' FUNDS | ( |
) |
| The director acknowledges her 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. |
| A & S TRADING LIMITED (REGISTERED NUMBER: 04162579) |
| BALANCE SHEET - continued |
| 30 SEPTEMBER 2025 |
| The financial statements were approved by the director and authorised for issue on |
| A & S TRADING LIMITED (REGISTERED NUMBER: 04162579) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |
| 1. | STATUTORY INFORMATION |
| A & S Trading Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| Stocks |
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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. |
| Going concern |
| The financial statements have been prepared on a going concern basis. The director is constantly reviewing the financial position of the company and continues to provide financial support when necessary. |
| Goodwill |
| Positive goodwill is capitalised, classed as an asset on the balance sheet and has been amortised on a straight line basis over its economic life estimated to up to a maximum of 20 years. |
| This asset has now been written down to zero.. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| A & S TRADING LIMITED (REGISTERED NUMBER: 04162579) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |
| 4. | INTANGIBLE FIXED ASSETS |
| Goodwill |
| £ |
| COST |
| At 1 October 2024 |
| and 30 September 2025 |
| AMORTISATION |
| At 1 October 2024 |
| and 30 September 2025 |
| NET BOOK VALUE |
| At 30 September 2025 |
| At 30 September 2024 |
| 5. | TANGIBLE FIXED ASSETS |
| Plant and |
| Land and | machinery |
| buildings | etc | Totals |
| £ | £ | £ |
| COST |
| At 1 October 2024 |
| Additions |
| At 30 September 2025 |
| DEPRECIATION |
| At 1 October 2024 |
| Charge for year |
| At 30 September 2025 |
| NET BOOK VALUE |
| At 30 September 2025 |
| At 30 September 2024 | 7,858 |
| 6. | STOCKS |
| 2025 | 2024 |
| £ | £ |
| Stocks |
| 7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| VAT |
| A & S TRADING LIMITED (REGISTERED NUMBER: 04162579) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans and overdrafts |
| Trade creditors |
| Corporation tax |
| Social security and other taxes |
| Other creditor | 145 | - |
| Pension Fund Control | 90 | 84 |
| Directors' current accounts | 9,621 | 3,629 |
| Accrued expenses |
| 9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Other loans - 1-2 years |
| Interest - Control CT61 & BBL |
| Directors' loan accounts | 20,000 | 20,000 |
| 10. | LEASING AGREEMENTS |
| 11. | RELATED PARTY DISCLOSURES |
| At 30 September 2024 an amount of £20,000 was due by the company to Mrs A Benn. The loan has no fixed date for repayment and is incurring interest at 5% per annum. Mrs A Benn is a director shareholder of the company. |
| At 30 September 2025 an amount of £20,000 was due by the company to Mrs A Benn. The loan has no fixed date for repayment and is incurring interest at 5% per annum. Mrs A Benn is a director shareholder of the company. |
| 12. | AMORTISATION / DEPRECIATION |
| Amortisation is provided on intangible fixed assets so as to write off the cost, less any residual value, over their expected useful economic life as follows: |
| DEPRECIATION |
| Depreciation is provided on tangible assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows: |
| ASSET CLASS DEPRECIATION RATE |
| Plant and Machinery 15% reducing balance |
| Motor Vehicles 25% reducing balance |
| 13. | CONTROL |
| The company is controlled by the director who owns 100% of the called up share capital. |
| A & S TRADING LIMITED |
| REPORT OF THE ACCOUNTANTS TO THE DIRECTOR OF |
| A & S TRADING LIMITED |
| The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies. |
| In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of A & S Trading Ltd for the year ended 30 September 2025 set out on pages 2 to 9 from the company's accounting records and from information and explanations have given us. As a practising member of the Chartered Institute of Management Accountants, I am subject to its ethical and other professional requirements. |
| This report is made solely to the Board of Directors of A & S Trading Ltd, as a body, in accordance with the terms of my engagement letter. My work has been undertaken solely to prepare for your approval the accounts of A & S Trading Ltd. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than A & S Trading Limited and its Board of Directors as a body for our work or for this report. |
| It is your duty to ensure that A & S Trading Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of A & S Trading Ltd. You consider that A & S trading Limited is exempt from the statutory audit requirement for the year. |
| We have not been instructed to carry out an audit or a review of the Accounts of A & S Trading Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts. |
| Crabtree Farm |
| Tweed Road |
| Clevedon |
| BS21 6RR |