Company registration number 15858915 (England and Wales)
A.J.S. (STANTON) GROUP HOLDINGS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
A.J.S. (STANTON) GROUP HOLDINGS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
A.J.S. (STANTON) GROUP HOLDINGS LIMITED
BALANCE SHEET
AS AT
30 APRIL 2025
30 April 2025
- 1 -
2025
Notes
£
£
Fixed assets
Investment property
3
510,000
Investments
4
10,000
520,000
Current assets
Debtors
5
7,153
Creditors: amounts falling due within one year
6
(260,906)
Net current liabilities
(253,753)
Total assets less current liabilities
266,247
Provisions for liabilities
(46,065)
Net assets
220,182
Capital and reserves
Called up share capital
10,000
Revaluation reserve
138,195
Profit and loss reserves
71,987
Total equity
220,182

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

T he 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 Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 2 September 2025 and are signed on its behalf by:
Mr C A Stanton
Director
Company registration number 15858915 (England and Wales)
A.J.S. (STANTON) GROUP HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
- 2 -
1
Accounting policies
Company information

A.J.S. (Stanton) Group Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 46, Owen Road Industrial Estate, Willenhall, West Midlands, United Kingdom, WV13 2PZ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises of rental income.

1.3
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

Property rented to a group entity is accounted for at fair value with changes in fair value recognised in profit or loss.

1.4
Fixed asset investments

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

A.J.S. (STANTON) GROUP HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 3 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Leases
As lessor

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
Number
Total
0
3
Investment property
2025
£
Fair value
At 25 July 2024
-
0
Additions
510,000
At 30 April 2025
510,000

The fair value of the investment properties has been arrived at on the basis of a valuation carried out by Andrew Dixon & Company, who are not connected with the company. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

A.J.S. (STANTON) GROUP HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
3
Investment property
(Continued)
- 4 -
If investment properties were stated on an historical cost basis rather than a fair value basis, the amounts would have been included as follows:
2025
£
Cost
347,280
Accumulated depreciation
-
Carrying amount
347,280
4
Fixed asset investments
2025
£
Shares in group undertakings and participating interests
10,000
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 25 July 2024
-
Additions
10,000
At 30 April 2025
10,000
Carrying amount
At 30 April 2025
10,000
5
Debtors
2025
Amounts falling due within one year:
£
Other debtors
7,153
6
Creditors: amounts falling due within one year
2025
£
Amounts owed to group undertakings
3,255
Taxation and social security
996
Other creditors
256,655
260,906
A.J.S. (STANTON) GROUP HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
6
Creditors: amounts falling due within one year
(Continued)
- 5 -

The bank loan and overdraft in the subsidiary AJS Metals Ltd are secured by fixed and floating charges over the assets of the company, a legal mortgage over the leasehold property of the company and first legal charges over certain life policies on the lives of the directors. There is also a standard debenture secured by a fixed and floating charge over all of the assets of the company taken out by A J Stanton, a director of the company.

2025-04-30 2024-07-25 false false false 02 September 2025 CCH Software CCH Accounts Production 2025.200 holding company
Mr Anthony John Stanton Mr Carl Anthony Stanton Mrs C Stanton 15858915 2024-07-25 2025-04-30 15858915 2025-04-30 15858915 core:ShareCapital 2025-04-30 15858915 core:RevaluationReserve 2025-04-30 15858915 core:RetainedEarningsAccumulatedLosses 2025-04-30 15858915 bus:Director2 2024-07-25 2025-04-30 15858915 2024-07-24 15858915 core:WithinOneYear 2025-04-30 15858915 core:CurrentFinancialInstruments 2025-04-30 15858915 bus:PrivateLimitedCompanyLtd 2024-07-25 2025-04-30 15858915 bus:SmallCompaniesRegimeForAccounts 2024-07-25 2025-04-30 15858915 bus:FRS102 2024-07-25 2025-04-30 15858915 bus:AuditExemptWithAccountantsReport 2024-07-25 2025-04-30 15858915 bus:Director1 2024-07-25 2025-04-30 15858915 bus:CompanySecretary1 2024-07-25 2025-04-30 15858915 bus:FullAccounts 2024-07-25 2025-04-30 xbrli:pure xbrli:shares iso4217:GBP