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Registered number: 03468218










Astrosyn Limited








Unaudited

Financial statements

Information for filing with the registrar

For the Year Ended 30 April 2025

 
Astrosyn Limited
 
  
Chartered accountants' report to the board of directors on the preparation of the unaudited statutory financial statements of Astrosyn Limited for the Year Ended 30 April 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Astrosyn Limited for the year ended 30 April 2025 which comprise the Balance sheet, the Statement of changes in equity and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of directors of Astrosyn Limited, as a body, in accordance with the terms of our engagement letter dated 11 June 2024Our work has been undertaken solely to prepare for your approval the financial statements of Astrosyn Limited and state those matters that we have agreed to state to the Board of directors of Astrosyn Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Astrosyn Limited and its Board of directors, as a body, for our work or for this report. 

It is your duty to ensure that Astrosyn Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Astrosyn Limited. You consider that Astrosyn Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Astrosyn Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



Kreston Reeves LLP
Chartered Accountants
Chatham Maritime
26 August 2025
Page 1

 
Astrosyn Limited
Registered number: 03468218

Balance sheet
As at 30 April 2025

2025
2024
Note
£
£

Fixed assets
  

Investments
 3 
1,180,271
1,180,271

Current assets
  

Cash at bank and in hand
 4 
23
23

Total assets less current liabilities
  
1,180,294
1,180,294

Creditors: amounts falling due after more than one year
 5 
(136)
(136)

  

Net assets
  
1,180,158
1,180,158


Capital and reserves
  

Called up share capital 
  
13,333
13,333

Capital redemption reserve
  
86,667
86,667

Profit and loss account
  
1,080,158
1,080,158

  
1,180,158
1,180,158


For the year ended 30 April 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

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 26 August 2025.




Miss A Hart-Bowgen
Mrs H J Gould
Director
Director

The notes on pages 4 to 5 form part of these financial statements.

Page 2

 
Astrosyn Limited
 

Statement of changes in equity
For the Year Ended 30 April 2025


Called up share capital
Capital redemption reserve
Profit and loss account
Total equity

£
£
£
£


At 1 May 2023
13,333
86,667
1,080,158
1,180,158
Total comprehensive income for the year
-
-
-
-


Total transactions with owners
-
-
-
-



At 1 May 2024
13,333
86,667
1,080,158
1,180,158


Comprehensive income for the year

Profit for the year
-
-
3,532,500
3,532,500
Total comprehensive income for the year
-
-
3,532,500
3,532,500


Contributions by and distributions to owners

Dividends
-
-
(3,532,500)
(3,532,500)


Total transactions with owners
-
-
(3,532,500)
(3,532,500)


At 30 April 2025
13,333
86,667
1,080,158
1,180,158


The notes on pages 4 to 5 form part of these financial statements.

Page 3

 
Astrosyn Limited
 

 
Notes to the financial statements
For the Year Ended 30 April 2025

1.


General information

Astrosyn Limited is a limited liability company incorporated in England.  The address of the registered office is The Old Courthouse, New Road Avenue, Chatham, Kent, ME4 6BE.  The company is a non-trading parent of Astrosyn International Technology Limited and Lawtronics Limited.

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.

 
2.2

Exemption from preparing consolidated financial statements

The Company, and the group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and group are considered eligible for the exemption to prepare consolidated accounts.

 
2.3

Going concern

The Directors assess whether the use of going concern is appropriate i.e. whether there are any
material uncertainties related to events or conditions that may cast significant doubt on the ability of
the company to continue as a going concern.  The Directors make this assessment in respect of a
period of at least one year from the date of authorisation for issue of the financial statements and
have concluded that the company has adequate resources to continue in operational existence for
the foreseeable future and there are no material uncertainties about the company's ability to continue
as a going concern, thus they continue to adopt the going concern basis of accounting in preparing
the financial statements.

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.5

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.

 
2.6

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 4

 
Astrosyn Limited
 

 
Notes to the financial statements
For the Year Ended 30 April 2025

3.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 May 2024
1,180,271



At 30 April 2025
1,180,271





4.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
23
23



5.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Amounts owed to group undertakings
136
136



6.


Related party transactions

Astrosyn Limited includes in its creditors a loan from Lawtronics Limited of £136.
Dividends of £3,532,500 (2024 - £Nil) were paid to Astrosyn Holdings Limited during the year.


7.


Controlling party

The company is a wholly owned subsidiary undertaking of Astrosyn Holdings Limited, incorporated in England and Wales, whose ultimate controlling parties are Miss A Hart-Bowgen and Mrs HJ Gould.

Page 5