IRIS Accounts Production v25.1.0.734 06427301 director 1.10.23 30.9.24 30.9.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh064273012023-09-30064273012024-09-30064273012023-10-012024-09-30064273012022-09-30064273012022-10-012023-09-30064273012023-09-3006427301ns15:EnglandWales2023-10-012024-09-3006427301ns14:PoundSterling2023-10-012024-09-3006427301ns10:Director12023-10-012024-09-3006427301ns10:PrivateLimitedCompanyLtd2023-10-012024-09-3006427301ns10:SmallEntities2023-10-012024-09-3006427301ns10:AuditExempt-NoAccountantsReport2023-10-012024-09-3006427301ns10:SmallCompaniesRegimeForDirectorsReport2023-10-012024-09-3006427301ns10:SmallCompaniesRegimeForAccounts2023-10-012024-09-3006427301ns10:FullAccounts2023-10-012024-09-300642730112023-10-012024-09-3006427301ns5:CurrentFinancialInstruments2024-09-3006427301ns5:CurrentFinancialInstruments2023-09-3006427301ns5:Non-currentFinancialInstruments2024-09-3006427301ns5:Non-currentFinancialInstruments2023-09-3006427301ns5:ShareCapital2024-09-3006427301ns5:ShareCapital2023-09-3006427301ns5:RetainedEarningsAccumulatedLosses2024-09-3006427301ns5:RetainedEarningsAccumulatedLosses2023-09-3006427301ns5:IntangibleAssetsOtherThanGoodwill2023-10-012024-09-3006427301ns5:ComputerSoftware2023-09-3006427301ns5:ComputerSoftware2024-09-3006427301ns5:ComputerSoftware2023-09-3006427301ns5:LeaseholdImprovements2023-09-3006427301ns5:PlantMachinery2023-09-3006427301ns5:FurnitureFittings2023-09-3006427301ns5:ComputerEquipment2023-09-3006427301ns5:LeaseholdImprovements2023-10-012024-09-3006427301ns5:PlantMachinery2023-10-012024-09-3006427301ns5:FurnitureFittings2023-10-012024-09-3006427301ns5:ComputerEquipment2023-10-012024-09-3006427301ns5:LeaseholdImprovements2024-09-3006427301ns5:PlantMachinery2024-09-3006427301ns5:FurnitureFittings2024-09-3006427301ns5:ComputerEquipment2024-09-3006427301ns5:LeaseholdImprovements2023-09-3006427301ns5:PlantMachinery2023-09-3006427301ns5:FurnitureFittings2023-09-3006427301ns5:ComputerEquipment2023-09-3006427301ns5:WithinOneYearns5:CurrentFinancialInstruments2024-09-3006427301ns5:WithinOneYearns5:CurrentFinancialInstruments2023-09-3006427301ns5:BetweenOneTwoYearsns5:Non-currentFinancialInstruments2024-09-3006427301ns5:BetweenOneTwoYearsns5:Non-currentFinancialInstruments2023-09-3006427301ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2024-09-3006427301ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2023-09-3006427301ns5:WithinOneYear2024-09-3006427301ns5:WithinOneYear2023-09-3006427301ns5:BetweenOneFiveYears2024-09-3006427301ns5:BetweenOneFiveYears2023-09-3006427301ns5:AllPeriods2024-09-3006427301ns5:AllPeriods2023-09-3006427301ns5:DeferredTaxation2023-09-3006427301ns5:DeferredTaxation2023-10-012024-09-3006427301ns5:DeferredTaxation2024-09-30
REGISTERED NUMBER: 06427301 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

A.S.D.R. LIMITED

A.S.D.R. LIMITED (REGISTERED NUMBER: 06427301)

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










Page

Balance Sheet 1

Notes to the Financial Statements 2


A.S.D.R. LIMITED (REGISTERED NUMBER: 06427301)

BALANCE SHEET
30 SEPTEMBER 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 8,974 12,360
8,974 12,360

CURRENT ASSETS
Stocks 3,000 3,000
Debtors 6 169,523 175,196
Cash at bank and in hand 17,766 31,619
190,289 209,815
CREDITORS
Amounts falling due within one year 7 91,330 124,534
NET CURRENT ASSETS 98,959 85,281
TOTAL ASSETS LESS CURRENT LIABILITIES 107,933 97,641

CREDITORS
Amounts falling due after more than one year 8 (7,017 ) (17,365 )

PROVISIONS FOR LIABILITIES 10 (2,200 ) (2,900 )
NET ASSETS 98,716 77,376

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 98,715 77,375
SHAREHOLDERS' FUNDS 98,716 77,376

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 May 2025 and were signed by:





A R Smith - Director


A.S.D.R. LIMITED (REGISTERED NUMBER: 06427301)

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


1. STATUTORY INFORMATION

A.S.D.R. Limited is a private company, limited by shares, registered in England and Wales. The company's registered number, registered office address and principal place of business 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 is measured at the fair value of the consideration received or receivable.

Services
Turnover in respect to sales of hair-styling products and hair-dressing services rendered, stated net of discounts and of value added tax and is recognised at point of sale

Rental
Turnover in respect to rent receivable from property lettings and is included as part of turnover.

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.

Computer software is being amortised evenly over its estimated useful life of two years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful
life.

Improvements to property - 20% on cost
Plant and machinery - 25% straight line
Fixtures and fittings - 25% on reducing balance
Office equipment - 33% on cost

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and
accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of
operating as intended.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

A.S.D.R. LIMITED (REGISTERED NUMBER: 06427301)

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


2. ACCOUNTING POLICIES - continued

Financial instruments
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2023 - 11 ) .

4. INTANGIBLE FIXED ASSETS
Computer
software
£   
COST
At 1 October 2023
and 30 September 2024 13,439
AMORTISATION
At 1 October 2023
and 30 September 2024 13,439
NET BOOK VALUE
At 30 September 2024 -
At 30 September 2023 -

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and Office
property machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 October 2023
and 30 September 2024 58,888 8,396 79,456 13,999 160,739
DEPRECIATION
At 1 October 2023 58,840 8,396 68,249 12,894 148,379
Charge for year 48 - 2,802 536 3,386
At 30 September 2024 58,888 8,396 71,051 13,430 151,765
NET BOOK VALUE
At 30 September 2024 - - 8,405 569 8,974
At 30 September 2023 48 - 11,207 1,105 12,360

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed by group undertakings 120,033 109,342
Other debtors 39,446 43,732
Tax - 15,925
Prepayments and accrued income 10,044 6,197
169,523 175,196

A.S.D.R. LIMITED (REGISTERED NUMBER: 06427301)

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


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,333 10,077
Trade creditors 9,495 8,753
Amounts owed to group undertakings 13,249 32,521
Tax 8,274 6,233
Social security and other taxes 1,459 5,944
VAT 36,519 36,608
Other creditors 12,001 10,420
Funding Circle - 8,649
Directors' current accounts - 292
Accruals and deferred income - 5,037
91,330 124,534

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans - 1-2 years 7,017 10,332
Bank loans - 2-5 years - 7,033
7,017 17,365

9. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 22,000 22,000
Between one and five years 14,667 36,667
36,667 58,667

10. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 2,200 2,900

Deferred
tax
£   
Balance at 1 October 2023 2,900
Provided during year (700 )
Balance at 30 September 2024 2,200