Ausden Clark Holdings Limited 30/06/2025 iXBRL

Company registration number: 14927130

Ausden Clark Holdings Limited

Unaudited financial statements

30 June 2025

Ausden Clark Holdings Limited

Contents

Directors and other information

Directors report

Statement of comprehensive income

Statement of financial position

Statement of changes in equity

Notes to the financial statements

Ausden Clark Holdings Limited

Directors and other information


	Directors	Mr Adam Frost
		Mr Darren Snape


	Company number	14927130


	Registered office	4 Murrayfield Road
		Braunstone Frith Industrial Estate
		Leicester
		LE3 1UW


	Business address	4 Murrayfield Road
		Braunstone Frith Industrial Estate
		Leicester
		Leicestershire
		LE3 1UW


	Accountants	Ellipse Accountants & Business Advisers
		43a St Marys Road
		Market Harborough
		LE16 7DS

Ausden Clark Holdings Limited

Directors report

Year ended 30 June 2025

The directors present their report and the unaudited financial statements of the company for the year ended 30 June 2025.

Directors

The directors who served the company during the year were as follows:

Mr Adam Frost

Mr Darren Snape

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 27 August 2025 and signed on behalf of the board by:

Mr Adam Frost Mr Darren Snape

Director Director

Ausden Clark Holdings Limited

Statement of comprehensive income

Year ended 30 June 2025

		2025	2024
	Note	£	£


Turnover		-	-
Depreciation and other amounts written off tangible and intangible fixed assets		-	( 3,995,033)
		_______	_______
Operating profit/(loss)		-	( 3,995,033)

Income from shares in group undertakings		1,051,987	6,506,133
		_______	_______
Profit before taxation		1,051,987	2,511,100

Tax on profit		-	-
		_______	_______
Profit for the financial year and total comprehensive income		1,051,987	2,511,100
		_______	_______

All the activities of the company are from continuing operations.

Ausden Clark Holdings Limited

Statement of financial position

30 June 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Investments	5	5,500,100		5,500,100
		_______		_______
			5,500,100		5,500,100

Current assets
Debtors	6	100		100
Cash at bank and in hand		10,000		-
		_______		_______
		10,100		100
Creditors: amounts falling due
within one year	7	( 1,980,000)		( 3,000,000)
		_______		_______
Net current liabilities			( 1,969,900)		( 2,999,900)
			_______		_______
Total assets less current liabilities			3,530,200		2,500,200

			_______		_______
Net assets			3,530,200		2,500,200
			_______		_______

Capital and reserves
Called up share capital			100		100
Profit and loss account			3,530,100		2,500,100
			_______		_______
Shareholders funds			3,530,200		2,500,200
			_______		_______

For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

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

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

These financial statements were approved by the board of directors and authorised for issue on 27 August 2025 , and are signed on behalf of the board by:

Mr Adam Frost Mr Darren Snape

Director Director

Company registration number: 14927130

Ausden Clark Holdings Limited

Statement of changes in equity

Year ended 30 June 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 July 2023	-	-	-

Profit for the year		2,511,100	2,511,100
	_______	_______	_______
Total comprehensive income for the year	-	2,511,100	2,511,100

Issue of shares	100		100
Dividends paid and payable		( 11,000)	( 11,000)
	_______	_______	_______
Total investments by and distributions to owners	100	( 11,000)	( 10,900)

	_______	_______	_______
At 30 June 2024 and 1 July 2024	100	2,500,100	2,500,200

Profit for the year		1,051,987	1,051,987
	_______	_______	_______
Total comprehensive income for the year	-	1,051,987	1,051,987

Dividends paid and payable		( 21,987)	( 21,987)
	_______	_______	_______
Total investments by and distributions to owners	-	( 21,987)	( 21,987)

	_______	_______	_______
At 30 June 2025	100	3,530,100	3,530,200
	_______	_______	_______

Ausden Clark Holdings Limited

Notes to the financial statements

Year ended 30 June 2025

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is 4 Murrayfield Road, Braunstone Frith Industrial Estate, Leicester, LE3 1UW.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Profit before taxation

Profit before taxation is stated after charging/(crediting):

	2025	2024
	£	£
Impairment of tangible assets	-	3,995,033
	_______	_______

5. Investments

	Shares in group undertakings and participating interests	Total
	£	£
Cost
At 1 July 2024 and 30 June 2025	9,495,133	9,495,133
	_______	_______
Impairment
At 1 July 2024 and 30 June 2025	3,995,033	3,995,033
	_______	_______
Carrying amount
At 30 June 2025	5,500,100	5,500,100
	_______	_______
At 30 June 2024	5,500,100	5,500,100
	_______	_______

6. Debtors

	2025	2024
	£	£
Other debtors	100	100
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Other creditors	1,980,000	3,000,000
	_______	_______

8. Directors advances, credits and guarantees