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REGISTERED NUMBER: 06964180 (England and Wales)















Unaudited Financial Statements

for the period

1st November 2022 to 31st December 2023

for

Astris Groundcare Ltd

Astris Groundcare Ltd (Registered number: 06964180)






Contents of the Financial Statements
for the period 1st November 2022 to 31st December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Astris Groundcare Ltd

Company Information
for the period 1st November 2022 to 31st December 2023







DIRECTOR: Mr A P Nowak





REGISTERED OFFICE: 2 Willant Close
Maidenhead
Berkshire
SL6 3NL





REGISTERED NUMBER: 06964180 (England and Wales)





ACCOUNTANTS: Robin Oatridge & Co Limited
Chartered Certified Accountants
Black Bull House
353-355 Station Road
Bamber Bridge
Preston
Lancashire
PR5 6EE

Astris Groundcare Ltd (Registered number: 06964180)

Balance Sheet
31st December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 - 31,681
- 31,681

CURRENT ASSETS
Debtors 6 - 48,986
Cash at bank 2,598 2,822
2,598 51,808
CREDITORS
Amounts falling due within one year 7 2,782 32,681
NET CURRENT (LIABILITIES)/ASSETS (184 ) 19,127
TOTAL ASSETS LESS CURRENT
LIABILITIES

(184

)

50,808

CREDITORS
Amounts falling due after more than one
year

8

98,596

132,719
NET LIABILITIES (98,780 ) (81,911 )

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings (99,780 ) (82,911 )
SHAREHOLDERS' FUNDS (98,780 ) (81,911 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31st December 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31st December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Astris Groundcare Ltd (Registered number: 06964180)

Balance Sheet - continued
31st December 2023


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 director and authorised for issue on 3rd September 2024 and were signed by:





Mr A P Nowak - Director


Astris Groundcare Ltd (Registered number: 06964180)

Notes to the Financial Statements
for the period 1st November 2022 to 31st December 2023

1. STATUTORY INFORMATION

Astris Groundcare 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover represents net invoiced sales of goods and services, excluding value added tax.

Franchise cost
The franchise licence fee is being written off on a straight line basis over 5 years.

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

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.

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.

Astris Groundcare Ltd (Registered number: 06964180)

Notes to the Financial Statements - continued
for the period 1st November 2022 to 31st December 2023

2. ACCOUNTING POLICIES - continued

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.

Going concern
At the balance sheet date, the company had ceased its trade and the intention of the director is to close down the company. Therefore, the accounts have been prepared on a basis other than going concern.

The director does not see any reason for any assets or liabilities to be impaired, other than the loan owed to himself.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 5 (2022 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st November 2022
and 31st December 2023 24,000
AMORTISATION
At 1st November 2022
and 31st December 2023 24,000
NET BOOK VALUE
At 31st December 2023 -
At 31st October 2022 -

Astris Groundcare Ltd (Registered number: 06964180)

Notes to the Financial Statements - continued
for the period 1st November 2022 to 31st December 2023

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st November 2022 86,136
Additions 1,100
Disposals (87,236 )
At 31st December 2023 -
DEPRECIATION
At 1st November 2022 54,455
Charge for period 2,939
Eliminated on disposal (57,394 )
At 31st December 2023 -
NET BOOK VALUE
At 31st December 2023 -
At 31st October 2022 31,681

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

Plant and
machinery
etc
£   
COST
At 1st November 2022 23,384
Disposals (23,384 )
At 31st December 2023 -
DEPRECIATION
At 1st November 2022 15,985
Eliminated on disposal (15,985 )
At 31st December 2023 -
NET BOOK VALUE
At 31st December 2023 -
At 31st October 2022 7,399

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors - 48,986

Astris Groundcare Ltd (Registered number: 06964180)

Notes to the Financial Statements - continued
for the period 1st November 2022 to 31st December 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts - 3,923
Hire purchase contracts - 5,227
Trade creditors - 580
Taxation and social security 1,682 14,472
Other creditors 1,100 8,479
2,782 32,681

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans - 11,309
Hire purchase contracts - 8,440
Other creditors 98,596 112,970
98,596 132,719

9. ULTIMATE CONTROLLING PARTY

The controlling party is Mr A P Nowak.