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Registration number: 00195160

Ashton & Moore Limited
Filleted Financial Statements
for the Year Ended 31 March 2025

Ashton & Moore Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Financial Statements | 3 to 9

Ashton & Moore Limited

Company Information

Directors | K G Tucker M T Hudson Mr M Smailes

Registered office | 12 Smith Street Hockley Birmingham B19 3EX

Auditors | Ballards LLP Chartered Accountants Oakmoore Court 11C Kingswood Road Hampton Lovett Droitwich Worcestershire WR9 0QH

Ashton & Moore Limited

(Registration number: 00195160)
Balance Sheet as at 31 March 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 339 | 795
Current assets |  |  |
Stocks | 5 | 100,576 | 93,170
Debtors | 6 | 1,147,759 | 1,084,876
Cash at bank and in hand |  | 967,967 | 798,783
|  | 2,216,302 | 1,976,829
Creditors: Amounts falling due within one year | 7 | (1,656,721) | (1,442,914)
Net current assets |  | 559,581 | 533,915
Total assets less current liabilities |  | 559,920 | 534,710
Creditors: Amounts falling due after more than one year | 7 | (16,000) | (16,000)
Net assets |  | 543,920 | 518,710
Capital and reserves |  |  |
Called up share capital |  | 6,582 | 6,582
Share premium reserve |  | 147,125 | 147,125
Capital redemption reserve |  | 274 | 274
Profit and loss account |  | 389,939 | 364,729
Total equity |  | 543,920 | 518,710

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 1 September 2025 and signed on its behalf by:

......................................... K G Tucker Director |  |

Ashton & Moore Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
12 Smith Street
Hockley
Birmingham
B19 3EX
United Kingdom

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements have been rounded to the neared £.

Going concern

The financial statements have been prepared on a going concern basis. The directors have a reasonable expectation that the company will continue as a going concern for the foreseeable future.

Ashton & Moore Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

Judgements

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources.
The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Audit report

The Independent Auditor's Report was unqualified. . The name of the Senior Statutory Auditor who signed the audit report on 4 September 2025 was James Syree ACA, who signed for and on behalf of Ballards LLP.

.........................................

Ashton & Moore Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Short leasehold | 5% on cost

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Ashton & Moore Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 74 (2024 - 72).

Ashton & Moore Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

4 | Tangible assets

| Land and buildings £ | Total £
Cost or valuation
At 1 April 2024 | 9,113 | 9,113
At 31 March 2025 | 9,113 | 9,113
Depreciation
At 1 April 2024 | 8,318 | 8,318
Charge for the year | 456 | 456
At 31 March 2025 | 8,774 | 8,774
Carrying amount
At 31 March 2025 | 339 | 339
At 31 March 2024 | 795 | 795

Included within the net book value of land and buildings above is £339 (2024 - £795) in respect of short leasehold land and buildings.

5 | Stocks

| 2025 £ | 2024 £
Raw materials and consumables | 100,576 | 93,170

Ashton & Moore Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

6 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 992,928 | 942,281
Prepayments | 152,210 | 141,534
Other debtors | 2,621 | 1,061
| 1,147,759 | 1,084,876

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Trade creditors |  | 385,344 | 346,881
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 9 | 396,727 | 318,964
Taxation and social security |  | 418,612 | 326,979
Accruals and deferred income |  | 456,038 | 450,090
|  | 1,656,721 | 1,442,914

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 8 | 16,000 | 16,000

8 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Redeemable preference shares | 16,000 | 16,000

Registration of a Charge

Ashton & Moore Holdings Limited holds a fixed and floating charge over all the company's undertaking, all property and assets present and future in respect of the monies owed to Ashton & Moore Holdings Limited.

9 | Related party transactions

The company has taken advantage of the exemption in FRS 102 Section 33.1A from disclosing transactions with other wholly-owned members of the group.

Ashton & Moore Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

10 | Parent and ultimate parent undertaking

The company's immediate parent is Ashton & Moore Holdings Limited, incorporated in United Kingdom.

11 | Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total of future minimum lease payments under non-cancellable operating leases as at 31 March 2025 is £205,524 (2024 - £302,029).