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REGISTERED NUMBER: 05878224 (England and Wales)










Unaudited Financial Statements

for the Period 1 January 2018 to 31 October 2018

for

A & L Mechanical & Building Services Ltd

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






Contents of the Financial Statements
for the Period 1 January 2018 to 31 October 2018




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


A & L Mechanical & Building Services Ltd

Company Information
for the Period 1 January 2018 to 31 October 2018







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 October 2018

31.12.17 31.10.18
£    £    Notes £    £   
FIXED ASSETS
77,992 Tangible assets 4 58,774

CURRENT ASSETS
7,500 Stocks 10,387
89,949 Debtors 5 214,595
65,804 Cash at bank and in hand 51,852
163,253 276,834
CREDITORS
94,755 Amounts falling due within one year 6 221,356
68,498 NET CURRENT ASSETS 55,478
146,490 TOTAL ASSETS LESS CURRENT
LIABILITIES

114,252

CREDITORS
(32,329 ) Amounts falling due after more than one
year

7

(7,581

)

(14,643 ) PROVISIONS FOR LIABILITIES (11,065 )
99,518 NET ASSETS 95,606

CAPITAL AND RESERVES
300 Called up share capital 9 300
99,218 Retained earnings 95,306
99,518 SHAREHOLDERS' FUNDS 95,606

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 October 2018.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 October 2018 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 October 2018


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 5 December 2018 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 Period 1 January 2018 to 31 October 2018

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, 15% on reducing balance and over the lease term

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 period 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.


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

Notes to the Financial Statements - continued
for the Period 1 January 2018 to 31 October 2018

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 period 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.

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 period was 7 (2017 - 8 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2018 155,917
Additions 17,595
Disposals (29,882 )
At 31 October 2018 143,630
DEPRECIATION
At 1 January 2018 77,925
Charge for period 15,715
Eliminated on disposal (8,784 )
At 31 October 2018 84,856
NET BOOK VALUE
At 31 October 2018 58,774
At 31 December 2017 77,992

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

Notes to the Financial Statements - continued
for the Period 1 January 2018 to 31 October 2018

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 2018 65,163
Additions 8,525
Disposals (22,882 )
At 31 October 2018 50,806
DEPRECIATION
At 1 January 2018 24,447
Charge for period 6,664
Eliminated on disposal (5,721 )
At 31 October 2018 25,390
NET BOOK VALUE
At 31 October 2018 25,416
At 31 December 2017 40,716

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.18 31.12.17
£    £   
Trade debtors 205,426 81,183
Other debtors 9,169 8,766
214,595 89,949

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.18 31.12.17
£    £   
Hire purchase contracts (see note 8) 15,051 11,263
Trade creditors 155,886 36,494
Taxation and social security 21,151 35,609
Other creditors 29,268 11,389
221,356 94,755

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.10.18 31.12.17
£    £   
Hire purchase contracts (see note 8) 7,581 32,329

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

Notes to the Financial Statements - continued
for the Period 1 January 2018 to 31 October 2018

8. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
31.10.18 31.12.17
£    £   
Net obligations repayable:
Within one year 15,051 11,263
Between one and five years 7,581 32,329
22,632 43,592

Non-cancellable operating
leases
31.10.18 31.12.17
£    £   
Within one year 4,091 6,534
Between one and five years 6,137 9,473
10,228 16,007

9. CALLED UP SHARE CAPITAL




Allotted, issued and fully paid:
Number: Class: Nominal 31.10.18 31.12.17
value: £    £   
100 Ordinary A £1 100 100
100 Ordinary B £1 100 100
100 Ordinary C £1 100 100
300 300