REGISTERED NUMBER: 05802519 (England and Wales)

Financial Statements for the Year Ended 30 March 2025

for

Ash Builders UK Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M P Clayton

REGISTERED OFFICE:

238 Station Road

Addlestone

Surrey

KT15 2PS

REGISTERED NUMBER:

05802519 (England and Wales)

ACCOUNTANT:

CSL Partnership Limited

Chartered Certified Accountants

238 Station Road

Addlestone

Surrey

KT15 2PS

FIXED ASSETS

Property, plant and equipment

4

1,896

1,841

CURRENT ASSETS

Debtors

5

91,069

96,856

Cash at bank

1,330

3,263

92,399

100,119

CREDITORS

Amounts falling due within one year

6

(191,512

)

(187,430

)

NET CURRENT LIABILITIES

(99,113

)

(87,311

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(97,217

)

(85,470

)

CREDITORS

Amounts falling due after more than one year

7

(4,049

)

(3,816

)

NET LIABILITIES

(101,266

)

(89,286

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(101,267

)

(89,287

)

(101,266

)

(89,286

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 December 2025 and were signed by:

M P Clayton - Director

1.	STATUTORY INFORMATION

Ash Builders UK 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.	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.

Revenue

Revenue is measured at fair value and represents revenues receivable under contracts net of value added tax. Where contractual obligations have been partially performed at the balance sheet date, revenue is recognised to the extent that the company has obtained the right to consideration through its performance.

Tangible fixed assets

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over their estimated useful lives as follows:

Plant and machinery - 25% on reducing balance

Computer equipment - 33% on cost

On disposal, the difference between the net disposal proceeds and the carrying amount of the item sold is recognised in the income statement.

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.

Going concern

The shareholder of the company has indicated his willingness to financially support the company for the foreseeable future, therefore, the accounts have been prepared on a going concern basis.

3.	EMPLOYEES AND DIRECTORS

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

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 31 March 2024

13,791

-

13,791

Additions

-

650

650

At 30 March 2025

13,791

650

14,441

DEPRECIATION

At 31 March 2024

11,950

-

11,950

Charge for year

460

135

595

At 30 March 2025

12,410

135

12,545

NET BOOK VALUE

At 30 March 2025

1,381

515

1,896

At 30 March 2024

1,841

-

1,841

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.3.25

30.3.24

£

£

Trade debtors

13,619

22,324

Deferred tax asset

68,932

73,532

Prepayments & accrued income

8,518

1,000

91,069

96,856

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.3.25

30.3.24

£

£

Bank loans and overdrafts

1,920

1,968

Trade creditors

1,951

5,639

Social security & other taxes

30,149

25,650

VAT

7,421

10,852

Other creditors

821

4,850

Directors' current accounts

146,750

135,971

Accrued expenses

2,500

2,500

191,512

187,430

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.3.25

30.3.24

£

£

Bank loans - 1-2 years

1,896

1,920

Bank loans - 2-5 years

2,153

1,896

4,049

3,816

8.	RELATED PARTY DISCLOSURES

At the year end the director was owed £146,750 (2024 - £135,971 in respect of their director's loan account. The loan is interest free and repayable on demand.