Caseware UK (AP4) 2023.0.135 2023.0.135 2024-09-302024-09-302025-05-21true2023-10-01falsethe maintenance and management of Aston Court, Bromhill Road, Woodford Green, Essex.55trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 02535389 2023-10-01 2024-09-30 02535389 2022-10-01 2023-09-30 02535389 2024-09-30 02535389 2023-09-30 02535389 c:Director7 2023-10-01 2024-09-30 02535389 d:Buildings 2024-09-30 02535389 d:Buildings 2023-09-30 02535389 d:Buildings d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 02535389 d:OfficeEquipment 2023-10-01 2024-09-30 02535389 d:OfficeEquipment 2024-09-30 02535389 d:OfficeEquipment 2023-09-30 02535389 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 02535389 d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 02535389 d:CurrentFinancialInstruments 2024-09-30 02535389 d:CurrentFinancialInstruments 2023-09-30 02535389 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 02535389 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 02535389 d:ShareCapital 2024-09-30 02535389 d:ShareCapital 2023-09-30 02535389 d:SharePremium 2024-09-30 02535389 d:SharePremium 2023-09-30 02535389 d:RetainedEarningsAccumulatedLosses 2024-09-30 02535389 d:RetainedEarningsAccumulatedLosses 2023-09-30 02535389 d:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-10-01 2024-09-30 02535389 d:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2024-09-30 02535389 d:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-09-30 02535389 d:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-10-01 2024-09-30 02535389 d:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2024-09-30 02535389 d:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-09-30 02535389 c:OrdinaryShareClass1 2023-10-01 2024-09-30 02535389 c:OrdinaryShareClass1 2024-09-30 02535389 c:OrdinaryShareClass1 2023-09-30 02535389 c:FRS102 2023-10-01 2024-09-30 02535389 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 02535389 c:FullAccounts 2023-10-01 2024-09-30 02535389 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 02535389 2 2023-10-01 2024-09-30 02535389 e:PoundSterling 2023-10-01 2024-09-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 02535389









ASTON COURT ESTATES LIMITED








FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
ASTON COURT ESTATES LIMITED
REGISTERED NUMBER: 02535389

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
8,668
9,272

Current assets
  

Debtors: amounts falling due within one year
 5 
20,661
9,821

Cash at bank and in hand
 6 
174,328
70,407

  
194,989
80,228

Creditors: amounts falling due within one year
 7 
(8,130)
(15,684)

Net current assets
  
 
 
186,859
 
 
64,544

Total assets less current liabilities
  
195,527
73,816

Provisions for liabilities
  

Other provisions
 8 
(188,576)
(66,865)

Net assets
  
6,951
6,951


Capital and reserves
  

Called up share capital 
 10 
32
32

Share premium account
  
6,824
6,824

Profit and loss account
  
95
95

  
6,951
6,951


Page 1

 
ASTON COURT ESTATES LIMITED
REGISTERED NUMBER: 02535389
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2024

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 21 May 2025.




Miss P Poullais
Director

Page 2

 
ASTON COURT ESTATES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

Aston Court Estates Limited is a private company limited by shares, incorporated in England, United Kingdom. The address of the registered office is 2 Buckingham Court, Rectory Lane, Loughton, England, IG10 2QZ. The principal activity of the company continued to be the maintenance and management of Aston Court, Broomhill Road, Woodford Green, Essex.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Turnover comprises fees recognised by the company in respect of the management of Aston Court, Broomhill Road, Woodford Green, Essex, exclusive of value added tax.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.


Page 3

 
ASTON COURT ESTATES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Equipment
-
25% Reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.9

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

Page 4

 
ASTON COURT ESTATES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.10

Financial instruments


The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's Balance sheet when the company becomes party to the contractual provisions of the instrument.

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares. 


3.


Employees

The average monthly number of employees, including directors, during the year was 5 (2023 - 5).

Page 5

 
ASTON COURT ESTATES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4.


Tangible fixed assets





Freehold property
Equipment
Total

£
£
£



Cost


At 1 October 2023
6,855
15,039
21,894



At 30 September 2024

6,855
15,039
21,894



Depreciation


At 1 October 2023
-
12,622
12,622


Charge for the year on owned assets
-
604
604



At 30 September 2024

-
13,226
13,226



Net book value



At 30 September 2024
6,855
1,813
8,668



At 30 September 2023
6,855
2,417
9,272




The net book value of land and buildings may be further analysed as follows:


2024
2023
£
£

Freehold
6,855
6,855



5.


Debtors

2024
2023
£
£


Trade debtors
20,411
1,015

Prepayments and accrued income
250
8,806

20,661
9,821


Page 6

 
ASTON COURT ESTATES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
174,328
70,407



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trust tax
238
87

Accruals and deferred income
7,892
15,597

8,130
15,684



8.


Provisions





General Provision
Section 20 Provision
Total

£
£
£





At 1 October 2023
66,865
-
66,865


Charged to profit or loss
24,173
97,538
121,711



At 30 September 2024
91,038
97,538
188,576

This reserve is for the future planned maintenance costs the company will incur.
A breakdown of repairs and maintenance costs incurred in the year can be found at note 9.


9.


Repairs and maintenance

2024
2023
£
£



Small miscellaneous repair items
3,387
-

Page 7

 
ASTON COURT ESTATES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

10.


Share capital

2024
2023
£
£
Authorised



50 (2023 - 50) Ordinary shares of £1.00 each
50
50

Allotted, called up and fully paid



32 (2023 - 32) Ordinary shares of £1.00 each
32
32


 
Page 8