REGISTERED NUMBER: 07529548 (England and Wales)

Astra Trading Development Ltd.

Financial Statements for the Year Ended 31 December 2024

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

5

DIRECTOR:

S J D Hickson

REGISTERED OFFICE:

Second Floor Office Suite

4 Chartfield House

Castle Street

Taunton

Somerset

TA1 4AS

REGISTERED NUMBER:

07529548 (England and Wales)

FIXED ASSETS

Intangible assets

4

812

1,029

CURRENT ASSETS

Inventories

-

23,083

Debtors

5

10,646,157

14,377,741

Cash at bank and in hand

476,480

356,953

11,122,637

14,757,777

CREDITORS

Amounts falling due within one year

6

5,804,949

5,953,466

NET CURRENT ASSETS

5,317,688

8,804,311

TOTAL ASSETS LESS CURRENT LIABILITIES

5,318,500

8,805,340

CREDITORS

Amounts falling due after more than one year

7

1,336,133

4,824,828

NET ASSETS

3,982,367

3,980,512

CAPITAL AND RESERVES

Called up share capital

3,000,000

3,000,000

Revaluation reserve

8

530,538

545,444

Retained earnings

451,829

435,068

SHAREHOLDERS' FUNDS

3,982,367

3,980,512

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 September 2025 and were signed by:

S J D Hickson - Director

1.	STATUTORY INFORMATION

Astra Trading Development Ltd. is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of eight years.

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the average date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2024

and 31 December 2024

1,732

AMORTISATION

At 1 January 2024

703

Charge for year

217

At 31 December 2024

920

NET BOOK VALUE

At 31 December 2024

812

At 31 December 2023

1,029

5.

DEBTORS

2024

2023

£

£

Amounts falling due within one year:

Trade debtors

6,539,861

2,651,016

Other debtors

179,167

758,684

6,719,028

3,409,700

Amounts falling due after more than one year:

Other debtors

3,927,129

10,968,041

Aggregate amounts

10,646,157

14,377,741

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

1,605

-

Payments on account

30,257

345,231

Trade creditors

5,581,513

5,560,804

Taxation and social security

3,931

26,558

Other creditors

187,643

20,873

5,804,949

5,953,466

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Other creditors

1,336,133

4,824,828

8.

RESERVES

Revaluation

reserve

£

At 1 January 2024

545,444

Unrealised foreign exchange

reserve

(14,906

)

At 31 December 2024

530,538