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ASHTON BUSINESS GROUP LTD.

Registered Number
SC610472
(Scotland)

Unaudited Financial Statements for the Year ended
31 October 2024

ASHTON BUSINESS GROUP LTD.
Company Information
for the year from 1 November 2023 to 31 October 2024

Director

MCLACHAN, Morag

Registered Address

5 Victoria Place
Airdrie
ML6 9BU

Registered Number

SC610472 (Scotland)
ASHTON BUSINESS GROUP LTD.
Balance Sheet as at
31 October 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets31,840454
1,840454
Current assets
Debtors4-12,680
Current asset investments50,00050,000
Cash at bank and on hand14,9597,010
64,95969,690
Creditors amounts falling due within one year5(19,515)(21,382)
Net current assets (liabilities)45,44448,308
Total assets less current liabilities47,28448,762
Creditors amounts falling due after one year6(17,202)(25,209)
Net assets30,08223,553
Capital and reserves
Called up share capital20,00220,002
Profit and loss account10,0803,551
Shareholders' funds30,08223,553
The financial statements were approved and authorised for issue by the Director on 27 July 2025, and are signed on its behalf by:
MCLACHAN, Morag
Director
Registered Company No. SC610472
ASHTON BUSINESS GROUP LTD.
Notes to the Financial Statements
for the year ended 31 October 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from rendering of services
Revenue 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.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 November 231,911
Additions1,599
At 31 October 243,511
Depreciation and impairment
At 01 November 231,457
Charge for year213
At 31 October 241,671
Net book value
At 31 October 241,840
At 31 October 23454
4.Debtors: amounts due within one year

2024

2023

££
Other debtors-12,680
Total-12,680
5.Creditors: amounts due within one year

2024

2023

££
Bank borrowings and overdrafts7,45914,983
Taxation and social security5,1774,665
Other creditors6,8791,734
Total19,51521,382
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts17,20225,209
Total17,20225,209
7.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
MCLACHAN, Morag(9,663)0(9,663)0
(9,663)0(9,663)0
8.Controlling party
The ultimate controlling party was Miss M McLachlan, a director and shareholder of the company