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ASTLE PLANNING AND DESIGN LIMITED

Registered Number
05342917
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2024

ASTLE PLANNING AND DESIGN LIMITED
Company Information
for the year from 1 February 2023 to 31 January 2024

Directors

ASTLE, Hayley Anne
ASTLE, Timothy John

Company Secretary

ASTLE, Hayley Anne

Registered Address

Steam Mill Business Centre
148 Steam Mill Street
Boughton
CH3 5AN

Registered Number

05342917 (England and Wales)
ASTLE PLANNING AND DESIGN LIMITED
Balance Sheet as at
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets375,19478,692
75,19478,692
Current assets
Stocks4125,088189,375
Debtors582,263595,518
Cash at bank and on hand181,173402,384
888,5241,187,277
Creditors amounts falling due within one year5(124,323)(157,833)
Net current assets (liabilities)764,2011,029,444
Total assets less current liabilities839,3951,108,136
Provisions for liabilities6(18,799)(19,674)
Net assets820,5961,088,462
Capital and reserves
Called up share capital22
Profit and loss account820,5941,088,460
Shareholders' funds820,5961,088,462
The financial statements were approved and authorised for issue by the Board of Directors on 24 October 2024, and are signed on its behalf by:
ASTLE, Hayley Anne
Director
Registered Company No. 05342917
ASTLE PLANNING AND DESIGN LIMITED
Notes to the Financial Statements
for the year ended 31 January 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.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover represents amounts receivable for services net of VAT as adjusted for amounts due on contracts. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
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.
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.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Fixtures and fittings25-
Vehicles-5
Office Equipment-5
Finance leases and hire purchase contracts
Rentals payable under operating leases, including any lease incentives received, are charged to profit & loss on a straight line basis over the term of the relevant lease, except where another more systematic basis is more representative of the time pattern in which economic benefits from the leased asset are consumed.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year1111
3.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 February 236,77884,615182,019273,412
Additions--25,19625,196
At 31 January 246,77884,615207,215298,608
Depreciation and impairment
At 01 February 236,77833,868154,074194,720
Charge for year-4,62824,06628,694
At 31 January 246,77838,496178,140223,414
Net book value
At 31 January 24-46,11929,07575,194
At 31 January 23-50,74727,94578,692
4.Stocks

2024

2023

££
Work in progress125,088189,375
Total125,088189,375
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables13,653-
Taxation and social security91,702141,033
Other creditors11,1699,000
Accrued liabilities and deferred income7,7997,800
Total124,323157,833
6.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)18,79919,674
Total18,79919,674
7.Other commitments
At the reporting end date the company had outstanding lease commitments for future minimum payments under non cancellable operating leases for £70,800 (2023 - £125,103).
8.Directors advances, credits and guarantees
Interest free loans have been granted to the directors during the year. The balance at 31 January 2024 was £464,363 (2023 £487,993).