REGISTERED NUMBER: 08749840 (England and Wales)

ASTEC HOLDINGS (UK) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

P S Astell

Mrs A M Astell

REGISTERED OFFICE:

Woodlands

Marley Lane

Battle

East Sussex

TN33 0RB

REGISTERED NUMBER:

08749840 (England and Wales)

ACCOUNTANTS:

Gibbons Mannington & Phipps LLP

Chartered Accountants

20 Eversley Road

Bexhill-on-Sea

East Sussex

TN40 1HE

FIXED ASSETS

Tangible assets

4

108,565

-

Investments

5

120

120

108,685

120

CURRENT ASSETS

Debtors

6

2,091,545

1,952,235

Cash at bank

702,713

924,586

2,794,258

2,876,821

CREDITORS

Amounts falling due within one year

7

19,126

17,907

NET CURRENT ASSETS

2,775,132

2,858,914

TOTAL ASSETS LESS CURRENT LIABILITIES

2,883,817

2,859,034

CREDITORS

Amounts falling due after more than one year

8

68,450

-

NET ASSETS

2,815,367

2,859,034

CAPITAL AND RESERVES

Called up share capital

9

210

210

Retained earnings

2,815,157

2,858,824

SHAREHOLDERS' FUNDS

2,815,367

2,859,034

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 10th December 2025 and were signed on its behalf by:

P S Astell - Director

1.	STATUTORY INFORMATION

Astec Holdings (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.

Preparation of consolidated financial statements

The financial statements contain information about Astec Holdings (UK) Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

144,754

At 31st March 2025

144,754

DEPRECIATION

Charge for year

36,189

At 31st March 2025

36,189

NET BOOK VALUE

At 31st March 2025

108,565

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertaki

£

COST

At 1st April 2024

and 31st March 2025

120

NET BOOK VALUE

At 31st March 2025

120

At 31st March 2024

120

6.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Amounts owed by group undertakings

571,696

267,431

Other debtors

25,853

90,808

597,549

358,239

Amounts falling due after more than one year:

Other debtors

1,493,996

1,593,996

Aggregate amounts

2,091,545

1,952,235

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

13,098

-

Trade creditors

528

6,756

Taxation and social security

-

3,723

Other creditors

5,500

7,428

19,126

17,907

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

68,450

-

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

200

Ordinary

£1

200

200

10

Ordinary A

£1

10

10

210

210

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

2025

2024

£

£

P S Astell

Balance outstanding at start of year

53,467

389,456

Amounts advanced

24,689

53,467

Amounts repaid

(53,467

)

(389,456

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

24,689

53,467

Interest has been received at the official rate of interest.