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REGISTERED NUMBER: 05878224 (England and Wales)










Unaudited Financial Statements for the Year Ended 31 December 2016

for

A&L Mechanical & Building Services Ltd

A&L Mechanical & Building Services Ltd (Registered number: 05878224)






Contents of the Financial Statements
for the Year Ended 31 December 2016




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


A&L Mechanical & Building Services Ltd

Company Information
for the Year Ended 31 December 2016







DIRECTORS: J S Durno
A J Golden





SECRETARY: A J Golden





REGISTERED OFFICE: Unit 10, Beehive Lane Works
Beehive Lane
Chelmsford
Essex
CM2 9JY





REGISTERED NUMBER: 05878224 (England and Wales)





ACCOUNTANTS: NSO Associates LLP
75 Springfield Road
Chelmsford
Essex
CM2 6JB

A&L Mechanical & Building Services Ltd (Registered number: 05878224)

Balance Sheet
31 December 2016

31.12.15 31.12.16
£    £    Notes £    £   
FIXED ASSETS
39,540 Tangible assets 4 75,050

CURRENT ASSETS
8,000 Stocks 8,250
71,447 Debtors 5 192,725
90,078 Cash at bank and in hand 31,516
169,525 232,491
CREDITORS
109,236 Amounts falling due within one year 6 137,090
60,289 NET CURRENT ASSETS 95,401
99,829 TOTAL ASSETS LESS CURRENT
LIABILITIES

170,451

CREDITORS
(5,841 ) Amounts falling due after more than one
year

7

(19,996

)

(7,908 ) PROVISIONS FOR LIABILITIES (15,010 )
86,080 NET ASSETS 135,445

CAPITAL AND RESERVES
300 Called up share capital 300
85,780 Retained earnings 135,145
86,080 SHAREHOLDERS' FUNDS 135,445

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2016.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2016 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.

A&L Mechanical & Building Services Ltd (Registered number: 05878224)

Balance Sheet - continued
31 December 2016


The financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors on 23 May 2017 and were signed on its behalf by:




J S Durno - Director



A J Golden - Director


A&L Mechanical & Building Services Ltd (Registered number: 05878224)

Notes to the Financial Statements
for the Year Ended 31 December 2016

1. STATUTORY INFORMATION

A&L Mechanical & Building Services Ltd 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents net invoiced work done and services, excluding value added tax and also recognises work
carried out up to, but not invoiced, at the balance sheet date where the company has obtained the right to
consideration.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 25% on reducing balance

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
The Company only enters into basic financial instruments transactions that result in the recognition of financial
assets and liabilities, like trade and other debtors and creditors, loans from banks and other third parties, loans to
related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for
objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised
in profit or loss.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an
enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise
the asset and settle the liability simultaneously.

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 that have been enacted or
substantively enacted by the balance sheet date.


A&L Mechanical & Building Services Ltd (Registered number: 05878224)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2016

2. ACCOUNTING POLICIES - continued
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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2015 - 7 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2016 92,060
Additions 66,078
Disposals (15,528 )
At 31 December 2016 142,610
DEPRECIATION
At 1 January 2016 52,520
Charge for year 24,890
Eliminated on disposal (9,850 )
At 31 December 2016 67,560
NET BOOK VALUE
At 31 December 2016 75,050
At 31 December 2015 39,540

A&L Mechanical & Building Services Ltd (Registered number: 05878224)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2016

4. TANGIBLE FIXED ASSETS - continued

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

Plant and
machinery
etc
£   
COST
At 1 January 2016 24,000
Additions 29,471
Disposals 10,500
At 31 December 2016 63,971
DEPRECIATION
At 1 January 2016 11,977
Charge for year 9,267
Eliminated on disposal (6,071 )
At 31 December 2016 15,173
NET BOOK VALUE
At 31 December 2016 48,798
At 31 December 2015 12,023

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.16 31.12.15
£    £   
Trade debtors 186,380 48,144
Other debtors 6,345 23,303
192,725 71,447

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.16 31.12.15
£    £   
Hire purchase contracts 5,705 3,837
Trade creditors 52,310 29,714
Taxation and social security 49,989 48,805
Other creditors 29,086 26,880
137,090 109,236

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.16 31.12.15
£    £   
Hire purchase contracts 19,996 5,841

A&L Mechanical & Building Services Ltd (Registered number: 05878224)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2016

8. FIRST YEAR ADOPTION

This is the first year that the company has presented its results under FRS 102. The last financial statements
under UK GAAP were for the year ended 31 December 2015. The date of transition to FRS 102 was 1 January
2015. There are no transitional adjustments arising from the first time adoption of FRS 102.