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REGISTERED NUMBER: 03115547 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

ASTRA SIGNS LIMITED

ASTRA SIGNS LIMITED (REGISTERED NUMBER: 03115547)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ASTRA SIGNS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTOR: J A Kerr





REGISTERED OFFICE: Unit 1 First Avenue
Trafford Park Europa Village
Manchester
M17 1JZ





REGISTERED NUMBER: 03115547 (England and Wales)





ACCOUNTANTS: Strathmore Accountants Limited
3rd Floor, Ivy Mill,
Crown Street,
Failsworth
Manchester
M35 9BG

ASTRA SIGNS LIMITED (REGISTERED NUMBER: 03115547)

BALANCE SHEET
31 DECEMBER 2024

2024 2023
Notes £ £
FIXED ASSETS
Intangible assets 4 345,240 397,406
Tangible assets 5 404,750 472,701
749,990 870,107

CURRENT ASSETS
Stocks 432,475 637,515
Debtors 6 2,192,383 1,392,110
Cash at bank 536,441 447,145
3,161,299 2,476,770
CREDITORS
Amounts falling due within one year 7 (2,030,776 ) (1,552,697 )
NET CURRENT ASSETS 1,130,523 924,073
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,880,513

1,794,180

PROVISIONS FOR LIABILITIES (83,054 ) (116,155 )
NET ASSETS 1,797,459 1,678,025

CAPITAL AND RESERVES
Called up share capital 72 72
Capital redemption reserve 48 48
Retained earnings 1,797,339 1,677,905
1,797,459 1,678,025

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

ASTRA SIGNS LIMITED (REGISTERED NUMBER: 03115547)

BALANCE SHEET - continued
31 DECEMBER 2024


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 15 April 2025 and were signed by:





J A Kerr - Director


ASTRA SIGNS LIMITED (REGISTERED NUMBER: 03115547)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1. STATUTORY INFORMATION

Astra Signs 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Intellectual property are being amortised evenly over their estimated useful life of ten years.

Development costs are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance, 15% on reducing balance, 15% on cost and 10% on cost

Stocks
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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

ASTRA SIGNS LIMITED (REGISTERED NUMBER: 03115547)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

2. ACCOUNTING POLICIES - continued

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 69 (2023 - 56 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£
COST
At 1 January 2024
and 31 December 2024 478,002
AMORTISATION
At 1 January 2024 80,596
Charge for year 52,166
At 31 December 2024 132,762
NET BOOK VALUE
At 31 December 2024 345,240
At 31 December 2023 397,406

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£
COST
At 1 January 2024 1,798,348
Additions 25,136
At 31 December 2024 1,823,484
DEPRECIATION
At 1 January 2024 1,325,647
Charge for year 93,087
At 31 December 2024 1,418,734
NET BOOK VALUE
At 31 December 2024 404,750
At 31 December 2023 472,701

ASTRA SIGNS LIMITED (REGISTERED NUMBER: 03115547)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade debtors 1,240,968 842,278
Other debtors 951,415 549,832
2,192,383 1,392,110

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade creditors 1,400,051 845,922
Taxation and social security 193,031 208,995
Other creditors 437,694 497,780
2,030,776 1,552,697

8. ULTIMATE CONTROLLING PARTY

The ultimate parent company is Adxba Group Limited, a private company, limited by shares, registered in England and Wales, registration number 13739808. The registered office of the parent is The Works, Clarence Street, Stalybridge, England, SK15 1ST.

The ultimate controlling party are the shareholders of the parent company by virtue of their controlling interest in the ultimate parent, Adxba Group Limited.