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REGISTERED NUMBER: 03045838 (England and Wales)




















ASH DESIGN + ASSESSMENT LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024






ASH DESIGN + ASSESSMENT LIMITED (REGISTERED NUMBER: 03045838)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024




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 2024







DIRECTOR: A J Curds





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 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 88,916 107,108

CURRENT ASSETS
Stocks 5 19,114 14,495
Debtors 6 683,617 582,758
Cash at bank and in hand 1,014,954 438,832
1,717,685 1,036,085
CREDITORS
Amounts falling due within one year 7 579,302 311,445
NET CURRENT ASSETS 1,138,383 724,640
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,227,299

831,748

PROVISIONS FOR LIABILITIES 9 (13,282 ) (13,156 )

ACCRUALS AND DEFERRED INCOME (95,624 ) (79,894 )
NET ASSETS 1,118,393 738,698

CAPITAL AND RESERVES
Called up share capital 10 8,000 8,000
Retained earnings 11 1,110,393 730,698
SHAREHOLDERS' FUNDS 1,118,393 738,698

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 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.

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 8 October 2024 and were signed by:





A J Curds - Director


ASH DESIGN + ASSESSMENT LIMITED (REGISTERED NUMBER: 03045838)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

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 16 (2023 - 14 ) .

ASH DESIGN + ASSESSMENT LIMITED (REGISTERED NUMBER: 03045838)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 July 2023 22,867 111,755 106,475 241,097
Additions - - 13,453 13,453
At 30 June 2024 22,867 111,755 119,928 254,550
DEPRECIATION
At 1 July 2023 21,017 27,606 85,366 133,989
Charge for year 463 21,037 10,145 31,645
At 30 June 2024 21,480 48,643 95,511 165,634
NET BOOK VALUE
At 30 June 2024 1,387 63,112 24,417 88,916
At 30 June 2023 1,850 84,149 21,109 107,108

5. STOCKS
2024 2023
£    £   
Work-in-progress 19,114 14,495

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 609,968 545,759
Other debtors 3,291 3,291
Prepayments and accrued income 70,358 33,708
683,617 582,758

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 316,906 176,396
Corporation tax 157,961 57,169
Social security and other taxes 15,281 15,200
VAT 85,156 62,505
Other creditors 3,998 175
579,302 311,445

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 39,848 39,848
Between one and five years 106,260 146,108
146,108 185,956

9. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 13,282 13,156

ASH DESIGN + ASSESSMENT LIMITED (REGISTERED NUMBER: 03045838)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

9. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 July 2023 13,156
Charge to Income Statement during year 126
Balance at 30 June 2024 13,282

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 2024 2023
value: £    £   
8,000 Ordinary Shares £1 8,000 8,000

11. RESERVES
Retained
earnings
£   

At 1 July 2023 730,698
Profit for the year 471,025
Dividends (91,330 )
At 30 June 2024 1,110,393

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

The following reproduces the text of the report prepared for the director 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 Director 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 2024 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 director of Ash Design + Assessment Limited 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 director of Ash Design + Assessment Limited 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 director 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


8 October 2024