Financial Statements

for the Year Ended 31 March 2025

for

Ascough & Associates -

Consulting Engineers Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mrs J McLoughlin

SECRETARY:

Mrs T Ascough

REGISTERED OFFICE:

8-10 South Street

Epsom

Surrey

KT18 7PF

REGISTERED NUMBER:

02581417 (England and Wales)

ACCOUNTANTS:

Williams & Co

Chartered Accountants

8/10 South Street

Epsom

Surrey

KT18 7PF

FIXED ASSETS

Tangible assets

4

405,847

407,539

CURRENT ASSETS

Debtors

5

1,169

1,169

Cash at bank

54,060

49,535

55,229

50,704

CREDITORS

Amounts falling due within one year

6

194,585

202,976

NET CURRENT LIABILITIES

(139,356

)

(152,272

)

TOTAL ASSETS LESS CURRENT LIABILITIES

266,491

255,267

PROVISIONS FOR LIABILITIES

345

345

NET ASSETS

266,146

254,922

CAPITAL AND RESERVES

Called up share capital

7

17

17

Retained earnings

266,129

254,905

SHAREHOLDERS' FUNDS

266,146

254,922

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 December 2025 and were signed by:

Mrs J McLoughlin - Director

1.	STATUTORY INFORMATION

Ascough & Associates - Consulting Engineers Limited 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

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

Freehold

to

and

Computer

property

property

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

402,464

12,342

11,656

6,523

432,985

DEPRECIATION

At 1 April 2024

-

9,080

10,926

5,440

25,446

Charge for year

-

1,087

244

361

1,692

At 31 March 2025

-

10,167

11,170

5,801

27,138

NET BOOK VALUE

At 31 March 2025

402,464

2,175

486

722

405,847

At 31 March 2024

402,464

3,262

730

1,083

407,539

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

728

728

Prepayments

441

441

1,169

1,169

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1

-

Tax

3,030

4,060

Other creditors

179,540

195,574

Directors' current accounts

10,014

1,342

Accrued expenses

2,000

2,000

194,585

202,976

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

7

Ordinary

£ 1

7

7

10

B Shares

£1

10

10

17

17

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mrs J McLoughlin.