REGISTERED NUMBER: 00571094 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Aston Investments Limited

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

Mr Peter William Kent Webber

Mrs Janet Mary Webber

SECRETARY:

Mrs Janet Mary Webber

REGISTERED OFFICE:

Queen Street Chambers

68 Queen Street

Sheffield

South Yorkshire

S1 1WR

REGISTERED NUMBER:

00571094 (England and Wales)

ACCOUNTANTS:

Landin Wilcock & Co

Chartered Accountants

68 Queen Street

Sheffield

South Yorkshire

S1 1WR

BANKERS:

Natwest

PO Box 120

42 High Street

Sheffield

South Yorkshire

S1 2GE

SOLICITORS:

Ilett and Clark

86 Bridge Street

Worksop

Nottinghamshire

S80 1JF

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Directors' Report are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Aston Investments Limited for the year ended 31 March 2025 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Aston Investments Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Aston Investments Limited and state those matters that we have agreed to state to the Board of Directors of Aston Investments Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Aston Investments Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Aston Investments Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Aston Investments Limited. You consider that Aston Investments Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Aston Investments Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Landin Wilcock & Co

Chartered Accountants

68 Queen Street

Sheffield

South Yorkshire

S1 1WR

17 December 2025

FIXED ASSETS

Tangible assets

5

438

487

Investments

6

23,480

23,480

Investment property

7

265,000

565,180

288,918

589,147

CURRENT ASSETS

Debtors

8

264,926

261,248

Investments

9

335

240

Cash at bank

409,443

132,112

674,704

393,600

CREDITORS

Amounts falling due within one year

10

(79,490

)

(31,355

)

NET CURRENT ASSETS

595,214

362,245

TOTAL ASSETS LESS CURRENT LIABILITIES

884,132

951,392

PROVISIONS FOR LIABILITIES

(5,837

)

(72,660

)

NET ASSETS

878,295

878,732

CAPITAL AND RESERVES

Called up share capital

5,000

5,000

Retained earnings

873,295

873,732

SHAREHOLDERS' FUNDS

878,295

878,732

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 directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 December 2025 and were signed on its behalf by:

Mrs Janet Mary Webber - Director

1.	STATUTORY INFORMATION

Aston Investments 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents amounts chargeable in respect of rental income derived from the investment properties held by the company. Revenue is recognised net of rebates and discounts upon establishment of a rental agreement with the tenant, accruing for rental income over the rental period.

Tangible fixed assets

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

Computer equipment

-

10% on reducing balance

Tangible fixed assets are initially measured at cost. Subsequently, they are measured at cost less accumulated depreciation and impairment losses.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the instrument. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

5.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 April 2024

and 31 March 2025

9,311

DEPRECIATION

At 1 April 2024

8,824

Charge for year

49

At 31 March 2025

8,873

NET BOOK VALUE

At 31 March 2025

438

At 31 March 2024

487

6.	FIXED ASSET INVESTMENTS

Unlisted

investments

£

COST

At 1 April 2024

and 31 March 2025

23,480

NET BOOK VALUE

At 31 March 2025

23,480

At 31 March 2024

23,480

7.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

565,180

Disposals

(300,180

)

At 31 March 2025

265,000

NET BOOK VALUE

At 31 March 2025

265,000

At 31 March 2024

565,180

The Freehold land and Investment properties class of fixed assets were revalued on 5 October 2019 by Fisher German, Chartered Surveyors who are external to the company. The basis of this valuation was open market. The directors have subsequently reviewed these valuations and do not consider there has been any change in these valuations as at 31 March 2025 with the exception of the remaining Investment property at Station Road which the directors consider has increased in value from £220,000 to £265,000.

This class of assets has a current value of £265,000 (2024 - £565,180).

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

1,600

Other debtors

254,735

253,409

Directors' loan accounts

9,944

6,016

Prepayments

247

223

264,926

261,248

9.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

Listed investments

335

240

Market value of listed investments at 31 March 2025 - £ 335 (2024 - £ 240 ).

10.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

70,756

27,042

Other creditors

4,378

2,189

Accruals and deferred income

4,356

2,124

79,490

31,355

11.	DIRECTORS' 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

£

£

Mrs Janet Mary Webber

Balance outstanding at start of year

6,016

7,004

Amounts advanced

4,214

4,214

Amounts repaid

(286

)

(5,202

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

9,944

6,016

12.	RELATED PARTY DISCLOSURES

Transactions with associates

Birtles (House Builders) Limited

Birtles (House Builders) Limited is a company under common directorate to that of Aston Investments Limited.

During the year the company borrowed £2,189 (2024 repaid £20,409 ) from Birtles (Housebuilders) Limited.

At the balance sheet date the amount due to Birtles (House Builders) Limited was £4,378 (2024 - £2,189).

Transactions with other related parties

C L & H Developments Limited

C L & H Developments Limited is a company under common directorate to that of Aston Investments Limited.

Aston Investments Limited loaned the sum of £70,000 to C L & H Developments Limited in an earlier accounting period of which the sum of £35,000 has been repaid. C L & H Developments Limited has subsequently received capital and income due to Aston Investments limited in respect of one of its investments amounting to £102,740 in error.

At the balance sheet date the amount due from C L & H Developments Limited was £137,740 (2024 - £137,740).

H P K Webber

Mr H P K Webber is the son of Mr P W K Webber and Mrs J M Webber who are both directors and shareholders in the company.

The company loaned Mr H P K Webber the sum of £90,000 in a previous accounting period. Interest of £2,025 (2024 - £2,025) was charged by the company during the year.

At the balance sheet date the amount due from H P K Webber was £90,000 (2024 - £90,000).

The Z Birtles 2nd Discretionary Trust

The Z Birtles 2nd Discretionary Trust is a trust whom the beneficiaries are the children of Mr P W K Webber and Mrs J M Webber who are both directors and shareholders in the company.

The company received repayments of £nil (2024 £7,096) fromf this trust during the year.

At the balance sheet date the amount due from The Z Birtles 2nd Discretionary Trust was £nil (2024 - £nil).

The N O & A Birtles Trusts are trusts whom the beneficiaries are the children of Mr P W K Webber and Mrs J M Webber who are both directors and shareholders in the company.

The company received repayments of £nil (2024 £1,600) from these trusts during the year.

At the balance sheet date the amount due from The N O & A Birtles Trusts was £867 (2024 - £867).