REGISTERED NUMBER: 08474908 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Astra Recycling Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

D Kukuruza

SECRETARY:

REGISTERED OFFICE:

30/30a Aston Road

Waterlooville

Hampshire

PO7 7XQ

REGISTERED NUMBER:

08474908 (England and Wales)

ACCOUNTANTS:

Curtis-Williams

Unit 5 Links House

Dundas Lane

Portsmouth

Hampshire

PO3 5BL

BANKERS:

Lloyds Bank plc

2-4 Palmerston Road

Southsea

PO5 3QH

FIXED ASSETS

Tangible assets

4

811,643

786,033

CURRENT ASSETS

Stocks

2,500

10,000

Debtors

5

283,621

97,862

Cash at bank

29,511

150,971

315,632

258,833

CREDITORS

Amounts falling due within one year

6

179,018

183,684

NET CURRENT ASSETS

136,614

75,149

TOTAL ASSETS LESS CURRENT LIABILITIES

948,257

861,182

CREDITORS

Amounts falling due after more than one year

7

(338,508

)

(318,600

)

PROVISIONS FOR LIABILITIES

9

(93,151

)

(86,748

)

NET ASSETS

516,598

455,834

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

515,598

454,834

SHAREHOLDERS' FUNDS

516,598

455,834

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 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 December 2025 and were signed by:

D Kukuruza - Director

1.	STATUTORY INFORMATION

Astra Recycling 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Freehold property

-

not provided

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Stocks

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

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 13 (2024 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 April 2024

439,040

359,731

10,424

Additions

-

71,325

-

At 31 March 2025

439,040

431,056

10,424

DEPRECIATION

At 1 April 2024

-

127,698

2,589

Charge for year

-

45,505

1,175

At 31 March 2025

-

173,203

3,764

NET BOOK VALUE

At 31 March 2025

439,040

257,853

6,660

At 31 March 2024

439,040

232,033

7,835

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2024

166,960

4,163

980,318

Additions

36,648

520

108,493

At 31 March 2025

203,608

4,683

1,088,811

DEPRECIATION

At 1 April 2024

60,885

3,113

194,285

Charge for year

35,680

523

82,883

At 31 March 2025

96,565

3,636

277,168

NET BOOK VALUE

At 31 March 2025

107,043

1,047

811,643

At 31 March 2024

106,075

1,050

786,033

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 April 2024

15,613

166,960

182,573

Additions

-

36,648

36,648

At 31 March 2025

15,613

203,608

219,221

DEPRECIATION

At 1 April 2024

4,333

60,885

65,218

Charge for year

1,692

35,680

37,372

At 31 March 2025

6,025

96,565

102,590

NET BOOK VALUE

At 31 March 2025

9,588

107,043

116,631

At 31 March 2024

11,280

106,075

117,355

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

283,621

97,862

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

53,328

46,800

Hire purchase contracts

66,034

63,869

Trade creditors

132

160

Taxation and social security

33,831

47,697

Other creditors

25,693

25,158

179,018

183,684

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

296,394

247,088

Hire purchase contracts

42,114

71,512

338,508

318,600

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

123,015

92,221

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

349,722

293,888

The Bank Loans are secured by a Fixed and Floating charge over the assets of the Company.

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

93,151

86,748

Deferred

tax

£

Balance at 1 April 2024

86,748

Provided during year

6,403

Balance at 31 March 2025

93,151

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

D Kukuruza

Balance outstanding at start of year

-

(2,748

)

Amounts advanced

152,804

-

Amounts repaid

(44,000

)

2,748

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

108,804

-

11.	RELATED PARTY DISCLOSURES

Included in 'Other Debtors' is an Interest free Loan of £ 165,704 ( 2024- £ 87,300 ) to Astra Properties Ltd; a company controlled by the Director.This is repayable on demand.

12.	ULTIMATE CONTROLLING PARTY

The controlling party is D Kukuruza.