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Registered number: 12724469
ASU Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12724469
31 March 2025 31 March 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,585,601 704,448
Investments 5 1 1
1,585,602 704,449
CURRENT ASSETS
Debtors 6 720,627 375,792
Cash at bank and in hand 329,437 7,058
1,050,064 382,850
Creditors: Amounts Falling Due Within One Year 7 (237,272 ) (119,888 )
NET CURRENT ASSETS (LIABILITIES) 812,792 262,962
TOTAL ASSETS LESS CURRENT LIABILITIES 2,398,394 967,411
Creditors: Amounts Falling Due After More Than One Year 8 (996,551 ) (511,028 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 10 (387,634 ) (122,997 )
NET ASSETS 1,014,209 333,386
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 1,014,109 333,286
SHAREHOLDERS' FUNDS 1,014,209 333,386
Page 1
Page 2
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
Mr Andrew Unsworth
Director
19/06/2025
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
ASU Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12724469 . The registered office is 1 Wilson Patten Street, Warrington, Cheshire, WA1 1PG.
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:
Leasehold 10% on cost
Plant & Machinery 10% and 25% on cost
Motor Vehicles 20% on cost
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. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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2.5. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 April 2024 54,000 724,395 64,325 842,720
Additions - 966,512 194,788 1,161,300
Disposals - (129,670 ) - (129,670 )
As at 31 March 2025 54,000 1,561,237 259,113 1,874,350
Depreciation
As at 1 April 2024 2,600 120,903 14,769 138,272
Provided during the period 5,400 115,710 29,867 150,977
Disposals - (500 ) - (500 )
As at 31 March 2025 8,000 236,113 44,636 288,749
Net Book Value
As at 31 March 2025 46,000 1,325,124 214,477 1,585,601
As at 1 April 2024 51,400 603,492 49,556 704,448
5. Investments
Unlisted
£
Cost
As at 1 April 2024 1
As at 31 March 2025 1
Provision
As at 1 April 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 1
As at 1 April 2024 1
The company holds 100% of the share capital in Wire Cranes and Lifting Limited. 
Page 4
Page 5
6. Debtors
31 March 2025 31 March 2024
£ £
Due within one year
Other debtors 76,000 -
VAT 29,414 75,792
Director's loan account 15,213 -
Amounts owed by subsidiaries 600,000 300,000
720,627 375,792
7. Creditors: Amounts Falling Due Within One Year
31 March 2025 31 March 2024
£ £
Net obligations under finance lease and hire purchase contracts 237,272 117,489
Bank loans and overdrafts - 47
Director's loan account - 2,352
237,272 119,888
8. Creditors: Amounts Falling Due After More Than One Year
31 March 2025 31 March 2024
£ £
Net obligations under finance lease and hire purchase contracts 996,551 511,028
9. Secured Creditors
Of the creditors the following amounts are secured.
31 March 2025 31 March 2024
£ £
Net obligations under finance lease and hire purchase contracts 1,233,823 628,517
10. Deferred Taxation
The provision for deferred tax is made up as follows:
31 March 2025 31 March 2024
£ £
Accelerated capital allowances 387,634 122,997
11. Share Capital
31 March 2025 31 March 2024
£ £
Allotted, Called up and fully paid 100 100
12. Directors Advances, Credits and Guarantees
Included within debtors is a loan of £15,213 to the director (2024: £2,352 loan from the director). 
The above loan is unsecured, interest free and repayable on demand.
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