2023-01-012023-12-312023-12-31falseNI620180ASHVIEW CONSULTANTS 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ASHVIEW CONSULTANTS LTD

Registered Number
NI620180
(Northern Ireland)

Unaudited Financial Statements for the Year ended
31 December 2023

ASHVIEW CONSULTANTS LTD
Company Information
for the year from 1 January 2023 to 31 December 2023

Director

O'SHEA, Paul

Registered Address

63 Ringsend Road
Ballyward
Castlewellan
BT31 9QY

Registered Number

NI620180 (Northern Ireland)
ASHVIEW CONSULTANTS LTD
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets3251,951180,812
251,951180,812
Current assets
Debtors87,941175,608
Cash at bank and on hand14,33310,573
102,274186,181
Creditors amounts falling due within one year4(293,621)(232,425)
Net current assets (liabilities)(191,347)(46,244)
Total assets less current liabilities60,604134,568
Creditors amounts falling due after one year5(9,583)(15,972)
Net assets51,021118,596
Capital and reserves
Called up share capital1010
Profit and loss account51,011118,586
Shareholders' funds51,021118,596
The financial statements were approved and authorised for issue by the Director on 23 September 2024, and are signed on its behalf by:
O'SHEA, Paul
Director
Registered Company No. NI620180
ASHVIEW CONSULTANTS LTD
Notes to the Financial Statements
for the year ended 31 December 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
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:

Reducing balance (%)
Plant and machinery20
Vehicles20
Office Equipment20
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
2.Average number of employees

20232022
Average number of employees during the year1410
3.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Office Equipment

Total

£££££
Cost or valuation
At 01 January 23122,16825,00041,69825,362214,228
Additions64,067-13,5176,21683,800
At 31 December 23186,23525,00055,21531,578298,028
Depreciation and impairment
At 01 January 23-9,53613,32910,55133,416
Charge for year-3,0946,1703,39712,661
At 31 December 23-12,63019,49913,94846,077
Net book value
At 31 December 23186,23512,37035,71617,630251,951
At 31 December 22122,16815,46428,36914,811180,812
4.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables5,28713,504
Amounts owed to related parties230,259128,439
Taxation and social security44,43645,793
Finance lease and HP contracts6,3896,389
Other creditors-31,298
Accrued liabilities and deferred income7,2507,002
Total293,621232,425
5.Creditors: amounts due after one year

2023

2022

££
Other creditors9,58315,972
Total9,58315,972
6.Obligations under finance leases

2023

2022

££
Finance lease and HP contracts9,58315,972