Astraea HR Ltd

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

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.

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)

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