Caseware UK (AP4) 2023.0.135 2023.0.135 2023-10-312023-10-31truefalse2022-11-01No description of principal activity99falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 03111938 2022-11-01 2023-10-31 03111938 2021-11-01 2022-10-31 03111938 2023-10-31 03111938 2022-10-31 03111938 c:Director1 2022-11-01 2023-10-31 03111938 d:PlantMachinery 2022-11-01 2023-10-31 03111938 d:PlantMachinery 2023-10-31 03111938 d:PlantMachinery 2022-10-31 03111938 d:PlantMachinery d:OwnedOrFreeholdAssets 2022-11-01 2023-10-31 03111938 d:MotorVehicles 2022-11-01 2023-10-31 03111938 d:MotorVehicles 2023-10-31 03111938 d:MotorVehicles 2022-10-31 03111938 d:MotorVehicles d:OwnedOrFreeholdAssets 2022-11-01 2023-10-31 03111938 d:FurnitureFittings 2022-11-01 2023-10-31 03111938 d:FurnitureFittings 2023-10-31 03111938 d:FurnitureFittings 2022-10-31 03111938 d:FurnitureFittings d:OwnedOrFreeholdAssets 2022-11-01 2023-10-31 03111938 d:OwnedOrFreeholdAssets 2022-11-01 2023-10-31 03111938 d:CurrentFinancialInstruments 2023-10-31 03111938 d:CurrentFinancialInstruments 2022-10-31 03111938 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 03111938 d:CurrentFinancialInstruments d:WithinOneYear 2022-10-31 03111938 d:ShareCapital 2023-10-31 03111938 d:ShareCapital 2022-10-31 03111938 d:RetainedEarningsAccumulatedLosses 2023-10-31 03111938 d:RetainedEarningsAccumulatedLosses 2022-10-31 03111938 c:OrdinaryShareClass1 2022-11-01 2023-10-31 03111938 c:OrdinaryShareClass1 2023-10-31 03111938 c:OrdinaryShareClass1 2022-10-31 03111938 c:FRS102 2022-11-01 2023-10-31 03111938 c:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 03111938 c:FullAccounts 2022-11-01 2023-10-31 03111938 c:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 03111938 2 2022-11-01 2023-10-31 03111938 e:PoundSterling 2022-11-01 2023-10-31 iso4217:GBP xbrli:shares xbrli:pure
Registered number: 03111938














ASTRA UK (CONTRACTS) LTD
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 OCTOBER 2023

 
ASTRA UK (CONTRACTS) LTD
REGISTERED NUMBER: 03111938

BALANCE SHEET
AS AT 31 OCTOBER 2023

2023
2022

Fixed assets
  

Tangible assets
 4 
32,239
74,216

  
32,239
74,216

Current assets
  

Stocks
  
5,720
5,720

Debtors: amounts falling due within one year
 5 
172,871
153,618

Cash at bank and in hand
  
181,487
180,929

  
360,078
340,267

Creditors: amounts falling due within one year
 6 
(225,079)
(207,425)

Net current assets
  
 
 
134,999
 
 
132,842

Total assets less current liabilities
  
167,238
207,058

Provisions for liabilities
  

Deferred tax
  
(7,549)
(17,442)

  
 
 
(7,549)
 
 
(17,442)

Net assets
  
£159,689
£189,616


Capital and reserves
  

Called up share capital 
 7 
200
200

Profit and loss account
  
159,489
189,416

  
£159,689
£189,616


Page 1

 
ASTRA UK (CONTRACTS) LTD
REGISTERED NUMBER: 03111938

BALANCE SHEET (CONTINUED)
AS AT 31 OCTOBER 2023

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 23 July 2024.




................................................
Mr G A Lawson
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
ASTRA UK (CONTRACTS) LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

1.


General information

Astra UK (Contracts) is a private, limited company by shares, incorporated in England and Wales. The company registration number is 03111938. 
The registered office address is Henwood House, Henwood, Ashford, Kent, TN24 8DH. The principal place of business is Chaucer House, Stone Street, Canterbury, CT4 5PW.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 
ASTRA UK (CONTRACTS) LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

2.Accounting policies (continued)


2.3
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
20% straight line basis
Motor vehicles
-
25% straight line basis
Fixtures and fittings
-
20% straight line basis

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.4

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.7

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 4

 
ASTRA UK (CONTRACTS) LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

2.Accounting policies (continued)

 
2.8

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.9

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.10

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.11

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.12

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Page 5

 
ASTRA UK (CONTRACTS) LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

3.


Employees

The average monthly number of employees, including directors, during the year was 9 (2022 - 9).


4.


Tangible fixed assets





Plant and machinery
Motor vehicles
Fixtures and fittings
Total



Cost or valuation


At 1 November 2022
121,539
271,327
59,843
452,709


Disposals
-
(33,201)
-
(33,201)



At 31 October 2023

121,539
238,126
59,843
419,508



Depreciation


At 1 November 2022
120,875
203,743
53,875
378,493


Charge for the year on owned assets
397
39,462
2,117
41,976


Disposals
-
(33,200)
-
(33,200)



At 31 October 2023

121,272
210,005
55,992
387,269



Net book value



At 31 October 2023
£267
£28,121
£3,851
£32,239



At 31 October 2022
£664
£67,584
£5,968
£74,216


5.


Debtors

2023
2022


Trade debtors
141,553
132,895

Other debtors
28,797
14,899

Prepayments and accrued income
2,521
5,824

£172,871
£153,618


Page 6

 
ASTRA UK (CONTRACTS) LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

6.


Creditors: Amounts falling due within one year

2023
2022

Bank overdrafts
-
5,698

Trade creditors
4,213
18,271

Amounts owed to group undertakings
164,776
151,266

Corporation tax
43,464
26,247

Other taxation and social security
7,456
20

Other creditors
1,438
1,661

Accruals and deferred income
3,732
4,262

£225,079
£207,425



7.


Share capital

2023
2022
Allotted, called up and fully paid



200 (2022 - 200) Ordinary shares of £1.00 each
£200
£200



8.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company  in an independently administered fund. Contributions totalling £1,438 (2022 - £1,661) were payable to the fund at the balance sheet date and are included in creditors.


9.


Related party transactions

At the balance sheet date, the company owed Astrauk Holdings Limited, the parent company, £164,775          (2022 - £151,266).


10.
Controlling party

The ultimate parent company is Astrauk Holdings Limited, a company incorporated in England and Wales.


Page 7