2023-03-012024-02-292024-02-29false13794561AD ASTRA BC LTD2024-09-06iso4217:GBPxbrli:pure137945612023-03-01137945612024-02-29137945612023-03-012024-02-29137945612021-12-10137945612023-02-28137945612021-12-102023-02-2813794561bus:SmallEntities2023-03-012024-02-2913794561bus:AuditExempt-NoAccountantsReport2023-03-012024-02-2913794561bus:AbridgedAccounts2023-03-012024-02-2913794561bus:PrivateLimitedCompanyLtd2023-03-012024-02-2913794561core:WithinOneYear2024-02-2913794561core:AfterOneYear2024-02-2913794561core:WithinOneYear2023-02-2813794561core:AfterOneYear2023-02-2813794561core:ShareCapital2024-02-2913794561core:SharePremium2024-02-2913794561core:RevaluationReserve2024-02-2913794561core:OtherReservesSubtotal2024-02-2913794561core:RetainedEarningsAccumulatedLosses2024-02-2913794561core:ShareCapital2023-02-2813794561core:SharePremium2023-02-2813794561core:RevaluationReserve2023-02-2813794561core:OtherReservesSubtotal2023-02-2813794561core:RetainedEarningsAccumulatedLosses2023-02-2813794561core:LandBuildings2024-02-2913794561core:PlantMachinery2024-02-2913794561core:Vehicles2024-02-2913794561core:FurnitureFittings2024-02-2913794561core:OfficeEquipment2024-02-2913794561core:NetGoodwill2024-02-2913794561core:IntangibleAssetsOtherThanGoodwill2024-02-2913794561core:ListedExchangeTraded2024-02-2913794561core:UnlistedNon-exchangeTraded2024-02-2913794561core:LandBuildings2023-02-2813794561core:PlantMachinery2023-02-2813794561core:Vehicles2023-02-2813794561core:FurnitureFittings2023-02-2813794561core:OfficeEquipment2023-02-2813794561core:NetGoodwill2023-02-2813794561core:IntangibleAssetsOtherThanGoodwill2023-02-2813794561core:ListedExchangeTraded2023-02-2813794561core:UnlistedNon-exchangeTraded2023-02-2813794561core:LandBuildings2023-03-012024-02-2913794561core:PlantMachinery2023-03-012024-02-2913794561core:Vehicles2023-03-012024-02-2913794561core:FurnitureFittings2023-03-012024-02-2913794561core:OfficeEquipment2023-03-012024-02-2913794561core:NetGoodwill2023-03-012024-02-2913794561core:IntangibleAssetsOtherThanGoodwill2023-03-012024-02-2913794561core:ListedExchangeTraded2023-03-012024-02-2913794561core:UnlistedNon-exchangeTraded2023-03-012024-02-2913794561core:MoreThanFiveYears2023-03-012024-02-2913794561core:Non-currentFinancialInstruments2024-02-2913794561core:Non-currentFinancialInstruments2023-02-2813794561dpl:CostSales2023-03-012024-02-2913794561dpl:DistributionCosts2023-03-012024-02-2913794561core:LandBuildings2023-03-012024-02-2913794561core:PlantMachinery2023-03-012024-02-2913794561core:Vehicles2023-03-012024-02-2913794561core:FurnitureFittings2023-03-012024-02-2913794561core:OfficeEquipment2023-03-012024-02-2913794561dpl:AdministrativeExpenses2023-03-012024-02-2913794561core:NetGoodwill2023-03-012024-02-2913794561core:IntangibleAssetsOtherThanGoodwill2023-03-012024-02-2913794561dpl:GroupUndertakings2023-03-012024-02-2913794561dpl:ParticipatingInterests2023-03-012024-02-2913794561dpl:GroupUndertakingscore:ListedExchangeTraded2023-03-012024-02-2913794561core:ListedExchangeTraded2023-03-012024-02-2913794561dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-03-012024-02-2913794561core:UnlistedNon-exchangeTraded2023-03-012024-02-2913794561dpl:CostSales2021-12-102023-02-2813794561dpl:DistributionCosts2021-12-102023-02-2813794561core:LandBuildings2021-12-102023-02-2813794561core:PlantMachinery2021-12-102023-02-2813794561core:Vehicles2021-12-102023-02-2813794561core:FurnitureFittings2021-12-102023-02-2813794561core:OfficeEquipment2021-12-102023-02-2813794561dpl:AdministrativeExpenses2021-12-102023-02-2813794561core:NetGoodwill2021-12-102023-02-2813794561core:IntangibleAssetsOtherThanGoodwill2021-12-102023-02-2813794561dpl:GroupUndertakings2021-12-102023-02-2813794561dpl:ParticipatingInterests2021-12-102023-02-2813794561dpl:GroupUndertakingscore:ListedExchangeTraded2021-12-102023-02-2813794561core:ListedExchangeTraded2021-12-102023-02-2813794561dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-12-102023-02-2813794561core:UnlistedNon-exchangeTraded2021-12-102023-02-2813794561core:NetGoodwill2024-02-2913794561core:IntangibleAssetsOtherThanGoodwill2024-02-2913794561core:LandBuildings2024-02-2913794561core:PlantMachinery2024-02-2913794561core:Vehicles2024-02-2913794561core:FurnitureFittings2024-02-2913794561core:OfficeEquipment2024-02-2913794561core:AfterOneYear2024-02-2913794561core:WithinOneYear2024-02-2913794561core:ListedExchangeTraded2024-02-2913794561core:UnlistedNon-exchangeTraded2024-02-2913794561core:ShareCapital2024-02-2913794561core:SharePremium2024-02-2913794561core:RevaluationReserve2024-02-2913794561core:OtherReservesSubtotal2024-02-2913794561core:RetainedEarningsAccumulatedLosses2024-02-2913794561core:NetGoodwill2023-02-2813794561core:IntangibleAssetsOtherThanGoodwill2023-02-2813794561core:LandBuildings2023-02-2813794561core:PlantMachinery2023-02-2813794561core:Vehicles2023-02-2813794561core:FurnitureFittings2023-02-2813794561core:OfficeEquipment2023-02-2813794561core:AfterOneYear2023-02-2813794561core:WithinOneYear2023-02-2813794561core:ListedExch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AD ASTRA BC LTD

Registered Number
13794561
(England and Wales)

Unaudited Financial Statements for the Year ended
29 February 2024

AD ASTRA BC LTD
Company Information
for the year from 1 March 2023 to 29 February 2024

Director

SONG, Wei

Registered Address

73 Cavendish Street
Manchester
M15 6BN

Registered Number

13794561 (England and Wales)
AD ASTRA BC LTD
Balance Sheet as at
29 February 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets380,00080,000
Tangible assets4167,987177,829
247,987257,829
Current assets
Stocks23,0008,500
Debtors2,4502,518
Cash at bank and on hand37,81254,846
63,26265,864
Creditors amounts falling due within one year(43,871)(62,080)
Net current assets (liabilities)19,3913,784
Total assets less current liabilities267,378261,613
Creditors amounts falling due after one year(210,918)(180,918)
Provisions for liabilities(3,591)(5,144)
Net assets52,86975,551
Capital and reserves
Called up share capital100100
Profit and loss account52,76975,451
Shareholders' funds52,86975,551
The financial statements were approved and authorised for issue by the Director on 6 September 2024, and are signed on its behalf by:
SONG, Wei
Director
Registered Company No. 13794561
AD ASTRA BC LTD
Notes to the Financial Statements
for the year ended 29 February 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Plant and machinery5
Fixtures and fittings5
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20242023
Average number of employees during the year1818
3.Intangible assets

Total

£
Cost or valuation
At 01 March 2380,000
At 29 February 2480,000
Net book value
At 29 February 2480,000
At 28 February 2380,000
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 March 23191,553
Additions4,532
At 29 February 24196,085
Depreciation and impairment
At 01 March 2313,724
Charge for year14,374
At 29 February 2428,098
Net book value
At 29 February 24167,987
At 28 February 23177,829