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Registered number: 08382637
Ashburn Stoves Limited
Unaudited Financial Statements
For The Year Ended 31 January 2025
TaxAssist Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08382637
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 41,052 47,050
41,052 47,050
CURRENT ASSETS
Stocks 5 93,844 86,737
Debtors 6 6,061 5,950
Cash at bank and in hand 18,083 35,587
117,988 128,274
Creditors: Amounts Falling Due Within One Year 7 (148,401 ) (168,146 )
NET CURRENT ASSETS (LIABILITIES) (30,413 ) (39,872 )
TOTAL ASSETS LESS CURRENT LIABILITIES 10,639 7,178
Creditors: Amounts Falling Due After More Than One Year 8 (229,562 ) (252,270 )
PROVISIONS FOR LIABILITIES
Provisions For Charges (300 ) -
NET LIABILITIES (219,223 ) (245,092 )
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account (219,225 ) (245,094 )
SHAREHOLDERS' FUNDS (219,223) (245,092)
Page 1
Page 2
For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Ms Fiona Imlach
Director
04/04/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Ashburn Stoves Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08382637 . The registered office is Ashburn Stoves and Heating, Gisburn Road, Blacko, Lancashire, BB9 6NG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 2% RB
Leasehold 2% RB
Plant & Machinery 25% RB
Motor Vehicles 25% RB
Fixtures & Fittings 25% RB
Computer Equipment 33% SL
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 18 (2024: 20)
18 20
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4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 February 2024 28,094 21,229 16,310 15,420
Disposals - - - -
As at 31 January 2025 28,094 21,229 16,310 15,420
Depreciation
As at 1 February 2024 2,117 11,306 12,440 10,838
Provided during the period 519 2,482 968 1,144
Disposals - - - -
As at 31 January 2025 2,636 13,788 13,408 11,982
Net Book Value
As at 31 January 2025 25,458 7,441 2,902 3,438
As at 1 February 2024 25,977 9,923 3,870 4,582
Computer Equipment Total
£ £
Cost
As at 1 February 2024 9,857 90,910
Disposals (2,092 ) (2,092 )
As at 31 January 2025 7,765 88,818
Depreciation
As at 1 February 2024 7,159 43,860
Provided during the period 534 5,647
Disposals (1,741 ) (1,741 )
As at 31 January 2025 5,952 47,766
Net Book Value
As at 31 January 2025 1,813 41,052
As at 1 February 2024 2,698 47,050
5. Stocks
2025 2024
£ £
Materials 93,844 86,737
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 6,061 5,950
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 29,606 39,140
Bank loans and overdrafts 454 167
VAT 15,582 17,210
Directors' loan accounts 102,759 111,629
148,401 168,146
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 780
HSBC CBILS Loan 24,141 42,861
Santander BBL Loan 24,214 29,951
Third Party Loans 25,000 25,000
Directors loan account 156,207 153,678
229,562 252,270
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years - 780
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
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