ASTLE PLANNING AND DESIGN LIMITED


Directors	ASTLE, Hayley Anne
	ASTLE, Timothy John


Company Secretary	ASTLE, Hayley Anne


Registered Address	97b Christleton Road
	Chester
	CH3 5UQ


Registered Number	05342917 (England and Wales)

Balance Sheet as at
31 January 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		27,724		75,194
			27,724		75,194
Current assets
Stocks	4	205,286		125,088
Debtors		684,923		582,443
Cash at bank and on hand		149,681		181,173
		1,039,890		888,704
Creditors amounts falling due within one year	5	(362,707)		(124,502)
Net current assets (liabilities)			677,183		764,202
Total assets less current liabilities			704,907		839,396
Provisions for liabilities	6		(6,932)		(18,799)
Net assets			697,975		820,597
Capital and reserves
Called up share capital			2		2
Profit and loss account			697,973		820,595
Shareholders' funds			697,975		820,597

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 2 October 2025, and are signed on its behalf by:

ASTLE, Hayley Anne
Director
Registered Company No. 05342917

ASTLE PLANNING AND DESIGN LIMITED

Notes to the Financial Statements
for the year ended 31 January 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	Turnover represents amounts receivable for services net of VAT as adjusted for amounts due on contracts. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

	Finance leases and hire purchase contracts
	Rentals payable under operating leases, including any lease incentives received, are charged to profit & loss on a straight line basis over the term of the relevant lease, except where another more systematic basis is more representative of the time pattern in which economic benefits from the leased asset are consumed.

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	11		11

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 February 24	6,778	84,615	207,215	298,608
Additions	-	-	8,782	8,782
Disposals	-	(63,433)	-	(63,433)
At 31 January 25	6,778	21,182	215,997	243,957
Depreciation and impairment
At 01 February 24	6,778	46,557	170,079	223,414
Charge for year	-	8,458	18,193	26,651
On disposals	-	(33,832)	-	(33,832)
At 31 January 25	6,778	21,183	188,272	216,233
Net book value
At 31 January 25	-	(1)	27,725	27,724
At 31 January 24	-	38,058	37,136	75,194

4.	Stocks

	2025	2024
	£	£
Work in progress	205,286	125,088
Total	205,286	125,088

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	6,049	13,653
Bank borrowings and overdrafts	1,279	-
Taxation and social security	207,249	91,881
Other creditors	117,068	11,169
Accrued liabilities and deferred income	31,062	7,799
Total	362,707	124,502

6.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	6,932	18,799
Total	6,932	18,799

7.	Other commitments
	At the reporting end date the company had outstanding lease commitments for future minimum payments under non cancellable operating leases for £121,920 (2024 - £70,800).

8.	Directors advances, credits and guarantees
	Interest free loans have been granted to the directors during the year. The balance at 31 January 2025 was £316,276 (2024 £464,363).