IRIS Accounts Production v23.2.0.158 03045838 Board of Directors 1.7.22 30.6.23 30.6.23 false true false false true false Ordinary Shares 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh030458382022-06-30030458382023-06-30030458382022-07-012023-06-30030458382021-06-30030458382021-07-012022-06-30030458382022-06-3003045838ns10:Originalns15:EnglandWales2022-07-012023-06-3003045838ns14:PoundSterlingns10:Original2022-07-012023-06-3003045838ns10:Originalns10:Director12022-07-012023-06-3003045838ns10:Original2022-07-012023-06-3003045838ns10:Original2023-06-3003045838ns10:Originalns10:PrivateLimitedCompanyLtd2022-07-012023-06-3003045838ns10:Originalns10:SmallEntities2022-07-012023-06-3003045838ns10:Originalns10:AuditExemptWithAccountantsReport2022-07-012023-06-3003045838ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-07-012023-06-3003045838ns10:SmallCompaniesRegimeForAccountsns10:Original2022-07-012023-06-3003045838ns10:Originalns10:FullAccounts2022-07-012023-06-3003045838ns10:Originalns10:OrdinaryShareClass12022-07-012023-06-3003045838ns10:Originalns10:Director22022-07-012023-06-3003045838ns10:Originalns10:RegisteredOffice2022-07-012023-06-3003045838ns10:Original2022-06-3003045838ns10:Originalns5:CurrentFinancialInstruments2023-06-3003045838ns10:Originalns5:CurrentFinancialInstruments2022-06-3003045838ns5:ShareCapitalns10:Original2023-06-3003045838ns5:ShareCapitalns10:Original2022-06-3003045838ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-06-3003045838ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-06-3003045838ns10:Originalns5:FurnitureFittings2022-07-012023-06-3003045838ns10:Originalns5:MotorVehicles2022-07-012023-06-3003045838ns10:Originalns5:ComputerEquipment2022-07-012023-06-3003045838ns10:Original2021-07-012022-06-3003045838ns10:Originalns5:FurnitureFittings2022-06-3003045838ns10:Originalns5:MotorVehicles2022-06-3003045838ns10:Originalns5:ComputerEquipment2022-06-3003045838ns10:Original2022-06-3003045838ns10:Originalns5:FurnitureFittings2023-06-3003045838ns10:Originalns5:MotorVehicles2023-06-3003045838ns10:Originalns5:ComputerEquipment2023-06-3003045838ns10:Originalns5:FurnitureFittings2022-06-3003045838ns10:Originalns5:MotorVehicles2022-06-3003045838ns10:Originalns5:ComputerEquipment2022-06-3003045838ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-06-3003045838ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-06-3003045838ns5:CurrentFinancialInstruments2023-06-3003045838ns5:CurrentFinancialInstruments2022-06-3003045838ns10:Originalns5:WithinOneYear2023-06-3003045838ns10:Originalns5:WithinOneYear2022-06-3003045838ns5:BetweenOneFiveYearsns10:Original2023-06-3003045838ns5:BetweenOneFiveYearsns10:Original2022-06-3003045838ns10:Originalns5:AllPeriods2023-06-3003045838ns10:Originalns5:AllPeriods2022-06-3003045838ns10:Originalns5:DeferredTaxation2022-06-3003045838ns10:Originalns5:DeferredTaxation2022-07-012023-06-3003045838ns10:Originalns5:DeferredTaxation2023-06-3003045838ns10:Originalns10:OrdinaryShareClass12023-06-3003045838ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-06-3003045838ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-07-012023-06-30
REGISTERED NUMBER: 03045838 (England and Wales)




















ASH DESIGN + ASSESSMENT LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2023






ASH DESIGN + ASSESSMENT LIMITED (REGISTERED NUMBER: 03045838)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Certified Accountants' Report 6

ASH DESIGN + ASSESSMENT LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2023







DIRECTORS: A J Curds
J A Skrynka





REGISTERED OFFICE: One Fleet Place
London
EC4M 7WS





REGISTERED NUMBER: 03045838 (England and Wales)





ACCOUNTANTS: JCWallace & Co
Chartered Certified Accountants
1875 Great Western Road
Glasgow
G13 2YD

ASH DESIGN + ASSESSMENT LIMITED (REGISTERED NUMBER: 03045838)

BALANCE SHEET
30 JUNE 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 107,108 73,378

CURRENT ASSETS
Stocks 5 14,495 350
Debtors 6 582,758 334,890
Cash at bank and in hand 438,832 657,185
1,036,085 992,425
CREDITORS
Amounts falling due within one year 7 311,445 395,692
NET CURRENT ASSETS 724,640 596,733
TOTAL ASSETS LESS CURRENT
LIABILITIES

831,748

670,111

PROVISIONS FOR LIABILITIES 9 (13,156 ) (4,138 )

ACCRUALS AND DEFERRED INCOME (79,894 ) (93,219 )
NET ASSETS 738,698 572,754

CAPITAL AND RESERVES
Called up share capital 10 8,000 8,000
Retained earnings 11 730,698 564,754
SHAREHOLDERS' FUNDS 738,698 572,754

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 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.

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 and authorised for issue on 24 October 2023 and were signed on its behalf by:





J A Skrynka - Director


ASH DESIGN + ASSESSMENT LIMITED (REGISTERED NUMBER: 03045838)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

1. STATUTORY INFORMATION

Ash Design + Assessment 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 comprises the amount receivable for the provision of services falling within the company's ordinary activities, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

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.

Hire purchase and leasing commitments
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 14 (2022 - 14 ) .

ASH DESIGN + ASSESSMENT LIMITED (REGISTERED NUMBER: 03045838)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 July 2022 22,867 55,665 94,066 172,598
Additions - 56,090 12,409 68,499
At 30 June 2023 22,867 111,755 106,475 241,097
DEPRECIATION
At 1 July 2022 20,400 1,144 77,676 99,220
Charge for year 617 26,462 7,690 34,769
At 30 June 2023 21,017 27,606 85,366 133,989
NET BOOK VALUE
At 30 June 2023 1,850 84,149 21,109 107,108
At 30 June 2022 2,467 54,521 16,390 73,378

5. STOCKS
2023 2022
£    £   
Work-in-progress 14,495 350

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 545,759 300,510
Other debtors 3,291 1,027
Prepayments and accrued income 33,708 33,353
582,758 334,890

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 176,396 185,350
Corporation tax 57,169 83,299
Social security and other taxes 15,200 26,372
VAT 62,505 100,496
Other creditors 175 175
311,445 395,692

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2023 2022
£    £   
Within one year 39,848 13,658
Between one and five years 146,108 -
185,956 13,658

9. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 13,156 4,138

ASH DESIGN + ASSESSMENT LIMITED (REGISTERED NUMBER: 03045838)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023

9. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 July 2022 4,138
Charge to Income Statement during year 9,018
Balance at 30 June 2023 13,156

The provision for deferred tax consists of the tax effect of timing differences in respect of the excess of taxation allowances over depreciation on fixed assets.

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
8,000 Ordinary Shares £1 8,000 8,000

11. RESERVES
Retained
earnings
£   

At 1 July 2022 564,754
Profit for the year 251,883
Dividends (85,939 )
At 30 June 2023 730,698

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
ASH DESIGN + ASSESSMENT LIMITED

The following reproduces the text of the report prepared for the directors 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 Directors 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 financial statements of Ash Design + Assessment Limited for the year ended 30 June 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Ash Design + Assessment Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Ash Design + Assessment Limited and state those matters that we have agreed to state to the Board of Directors of Ash Design + Assessment Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Ash Design + Assessment Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Ash Design + Assessment Limited. You consider that Ash Design + Assessment 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 financial statements of Ash Design + Assessment 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 financial statements.






JCWallace & Co
Chartered Certified Accountants
1875 Great Western Road
Glasgow
G13 2YD


24 October 2023