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REGISTERED NUMBER: 05244766 (England and Wales)















Unaudited Financial Statements for the Year Ended 30th April 2025

for

ASTRO MECHANICAL HANDLING LIMITED

ASTRO MECHANICAL HANDLING LIMITED (REGISTERED NUMBER: 05244766)

Contents of the Financial Statements
for the Year Ended 30th April 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ASTRO MECHANICAL HANDLING LIMITED

Company Information
for the Year Ended 30th April 2025







DIRECTORS: Mr A Clarke
Mr S J Ward





REGISTERED OFFICE: Cathedral House
5 Beacon Street
Lichfield
Staffordshire
WS13 7AA





REGISTERED NUMBER: 05244766 (England and Wales)






ASTRO MECHANICAL HANDLING LIMITED (REGISTERED NUMBER: 05244766)

Balance Sheet
30th April 2025

30.4.25 30.4.24
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 10,000
Tangible assets 5 3,364 2,195
3,364 12,195

CURRENT ASSETS
Stocks 92,000 99,750
Debtors 6 11,579 16,028
Cash at bank 119,944 100,971
223,523 216,749
CREDITORS
Amounts falling due within one year 7 223,806 204,946
NET CURRENT (LIABILITIES)/ASSETS (283 ) 11,803
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,081

23,998

CREDITORS
Amounts falling due after more than
one year

8

1,667

21,667
NET ASSETS 1,414 2,331

ASTRO MECHANICAL HANDLING LIMITED (REGISTERED NUMBER: 05244766)

Balance Sheet - continued
30th April 2025

30.4.25 30.4.24
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 4 4
Retained earnings 1,410 2,327
1,414 2,331

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18th July 2025 and were signed on its behalf by:




Mr A Clarke - Director



Mr S J Ward - Director


ASTRO MECHANICAL HANDLING LIMITED (REGISTERED NUMBER: 05244766)

Notes to the Financial Statements
for the Year Ended 30th April 2025


1. STATUTORY INFORMATION

Astro Mechanical Handling 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

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.

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

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 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.


ASTRO MECHANICAL HANDLING LIMITED (REGISTERED NUMBER: 05244766)

Notes to the Financial Statements - continued
for the Year Ended 30th April 2025


2. ACCOUNTING POLICIES - continued
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.

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 4 (2024 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st May 2024
and 30th April 2025 200,000
AMORTISATION
At 1st May 2024 190,000
Charge for year 10,000
At 30th April 2025 200,000
NET BOOK VALUE
At 30th April 2025 -
At 30th April 2024 10,000

ASTRO MECHANICAL HANDLING LIMITED (REGISTERED NUMBER: 05244766)

Notes to the Financial Statements - continued
for the Year Ended 30th April 2025


5. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1st May 2024 38,051 4,450 42,501
Additions - 2,280 2,280
At 30th April 2025 38,051 6,730 44,781
DEPRECIATION
At 1st May 2024 35,856 4,450 40,306
Charge for year 541 570 1,111
At 30th April 2025 36,397 5,020 41,417
NET BOOK VALUE
At 30th April 2025 1,654 1,710 3,364
At 30th April 2024 2,195 - 2,195

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
30.4.25 30.4.24
£    £   
Trade debtors 4,860 2,435
Other debtors 6,719 13,593
11,579 16,028

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
30.4.25 30.4.24
£    £   
Bank loans and overdrafts 20,000 20,000
Trade creditors 102,827 62,577
Taxation and social security 92,643 118,971
Other creditors 8,336 3,398
223,806 204,946

ASTRO MECHANICAL HANDLING LIMITED (REGISTERED NUMBER: 05244766)

Notes to the Financial Statements - continued
for the Year Ended 30th April 2025


8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE
THAN ONE YEAR
30.4.25 30.4.24
£    £   
Bank loans 1,667 21,667

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30th April 2025 and 30th April 2024:

30.4.25 30.4.24
£    £   
Mr S J Ward
Balance outstanding at start of year 9,669 9,994
Amounts repaid (2,951 ) (325 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 6,718 9,669

Mr A Clarke
Balance outstanding at start of year 3,925 9,994
Amounts repaid (8,863 ) (6,069 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (4,938 ) 3,925