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Registered number: 12073106
Astraea HR Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2025
Astraea HR Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Astraea HR Ltd
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 12073106

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,292 |  | 825
|  |  | 1,292 |  | 825
CURRENT ASSETS
Debtors | 5 | 39,080 |  | 24,714 |
Cash at bank and in hand |  | 64,495 |  | 47,383 |
|  | 103,575 |  | 72,097 |
Creditors: Amounts Falling Due Within One Year | 6 | (57,917 ) |  | (41,815 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 45,658 |  | 30,282
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 46,950 |  | 31,107
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (585 ) |  | (1,585 )
NET ASSETS |  |  | 46,365 |  | 29,522
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Profit and Loss Account |  |  | 46,363 |  | 29,520
SHAREHOLDERS' FUNDS |  |  | 46,365 |  | 29,522

Page 1
Page 2
Astraea HR Ltd
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

T Corney Director
03/11/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Astraea HR Ltd
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Astraea HR Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12073106 . The registered office is Office 7, No. 11 Riverside, Riverside Park, Farnham, Surrey, GU9 7UG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover comprises revenue recognised by the company in respect of services provided during the year, exclusive of Value Added Tax, after making allowances for deferred and accrued income where appropriate. Revenue is recognised in the month in which the service is completed.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.
At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Fixtures & Fittings | 33.33% Straight Line
Computer Equipment | 33.33% Straight Line

2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.
2.5. Pensions
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.
The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
2.6. Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
2.7. Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty or notice of not more than 24 hours.
2.8. Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Page 3
Page 4
Astraea HR Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 7)
7 7
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 July 2024 | 460 | 5,323 | 5,783
Additions | - | 1,105 | 1,105
As at 30 June 2025 | 460 | 6,428 | 6,888
Depreciation
As at 1 July 2024 | 357 | 4,601 | 4,958
Provided during the period | 103 | 535 | 638
As at 30 June 2025 | 460 | 5,136 | 5,596
Net Book Value
As at 30 June 2025 | - | 1,292 | 1,292
As at 1 July 2024 | 103 | 722 | 825

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 36,461 |  | 22,517
Prepayments and accrued income | 2,169 |  | 1,747
Other debtors | 450 |  | 450
| 39,080 |  | 24,714

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 3,256 |  | 2,574
Bank loans and overdrafts | 1,000 |  | 1,000
Other creditors | 6,457 |  | 3,788
Taxation and social security | 47,204 |  | 34,453
| 57,917 |  | 41,815

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 585 |  | 1,585

Page 4
Page 5
Astraea HR Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
1 Ordinary A shares of £ 1.00 each | 1 |  | 1
1 Ordinary B shares of £ 1.00 each | 1 |  | 1
| 2 |  | 2

9. Pension Commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £2,013 (2023: £1,770) in the year. Pension contributions of £316 (2023: £439) were payable at the balance sheet date.
10. Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
Page 5