Ashton & Moore Holdings Limited

(Registration number: 07170414)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	8,580	10,202
Tangible assets	5	180,830	179,075
Investments	6	22,582	22,582
		211,992	211,859
Current assets
Debtors	8	403,900	332,096
Other financial assets	7	742,722	745,213
Cash at bank and in hand		503,149	513,401
		1,649,771	1,590,710
Creditors: Amounts falling due within one year	9	(302,022)	(175,150)
Net current assets		1,347,749	1,415,560
Total assets less current liabilities		1,559,741	1,627,419
Provisions for liabilities		(42,298)	(41,155)
Net assets		1,517,443	1,586,264
Capital and reserves
Called up share capital		5,485	5,485
Capital redemption reserve		1,097	1,097
Retained earnings		1,510,861	1,579,682
Shareholders' funds		1,517,443	1,586,264

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.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

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

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

Ashton & Moore Holdings 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:
Oakmoore Court
Kingswood Road
Hampton Lovett
Droitwich
Worcestershire
WR9 0QH
England

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. On 11 March 2020, the World Health Organisation declared the outbreak of the coronavirus (COVID-19) a global pandemic. After reviewing and assessing the level of current activities, the directors are confident that the pandemic will not have a material long term adverse effect on the Company.

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 Holdings 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.

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 and deferred 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.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

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
Plant and machinery	20% and 25% on cost
Motor vehicles	25% on cost
Property improvements	20% on cost

Ashton & Moore Holdings Limited

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

Intangible assets

Intangible assets are stated in the balance sheet at cost, less any subsequent accumulated amortisation and subsequent accumulated impairment losses.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Website costs	33% straight line

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

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.

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.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Ashton & Moore Holdings Limited

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

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.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2024 - 4).

Ashton & Moore Holdings Limited

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

4	Intangible assets

	Website costs £	Total £
Cost or valuation
At 1 April 2024	13,373	13,373
Additions	4,253	4,253
At 31 March 2025	17,626	17,626
Amortisation
At 1 April 2024	3,171	3,171
Amortisation charge	5,875	5,875
At 31 March 2025	9,046	9,046
Carrying amount
At 31 March 2025	8,580	8,580
At 31 March 2024	10,202	10,202

5	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 April 2024	38,154	213,289	26,009	1,481,752	1,759,204
Additions	-	13,669	-	65,379	79,048
Disposals	-	(71,171)	-	-	(71,171)
At 31 March 2025	38,154	155,787	26,009	1,547,131	1,767,081
Depreciation
At 1 April 2024	38,154	132,928	26,009	1,383,038	1,580,129
Charge for the year	-	33,167	-	44,126	77,293
Eliminated on disposal	-	(71,171)	-	-	(71,171)
At 31 March 2025	38,154	94,924	26,009	1,427,164	1,586,251
Carrying amount
At 31 March 2025	-	60,863	-	119,967	180,830
At 31 March 2024	-	80,361	-	98,714	179,075

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

Ashton & Moore Holdings Limited

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

6	Investments

	2025 £	2024 £
Investments in subsidiaries	22,582	22,582