REGISTERED NUMBER: 09102595 (England and Wales)

Financial Statements for the Year Ended 31 March 2025

for

Ashleigh Digital Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

T A Sadler

Ms H R E Duczenko

Mrs A E Sadler

REGISTERED OFFICE:

Ashleigh House

Beckbridge Road

Normanton Industrial Estate

Normanton

WF6 1TE

REGISTERED NUMBER:

09102595 (England and Wales)

AUDITORS:

S&W Audit

Statutory Auditor

Chartered Accountants

3rd Floor

56 Wellington Street

Leeds

West Yorkshire

LS1 2EE

FIXED ASSETS

Tangible assets

5

3,076,750

11,952

Investment property

6

-

3,100,000

3,076,750

3,111,952

CURRENT ASSETS

Debtors

7

1,151

1

Cash at bank

453

709

1,604

710

CREDITORS

Amounts falling due within one year

8

23,590

1,020,943

NET CURRENT LIABILITIES

(21,986

)

(1,020,233

)

TOTAL ASSETS LESS CURRENT LIABILITIES

3,054,764

2,091,719

CREDITORS

Amounts falling due after more than one year

9

(1,518

)

(300,000

)

PROVISIONS FOR LIABILITIES

(367,340

)

(277,993

)

NET ASSETS

2,685,906

1,513,726

CAPITAL AND RESERVES

Called up share capital

10

932,037

1

Retained earnings

1,753,869

1,513,725

SHAREHOLDERS' FUNDS

2,685,906

1,513,726

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 Board of Directors and authorised for issue on 17 December 2025 and were signed on its behalf by:

T A Sadler - Director

1.	STATUTORY INFORMATION

Ashleigh Digital 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.	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 conversation, with the

exception of the revaluation of land and buildings.

Going concern

The financial statements have been prepared on a going concern basis. The Directors have reviewed and considered relevant information in making their assessment. Based on these assessments, given the measures that could be undertaken to mitigate the current conditions, and the current resources available, the Directors have concluded that they can continue to adopt the going concern basis in preparing the annual report and accounts.

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.

Plant and machinery

-

20% on reducing balance

Computer equipment

-

20% on reducing balance

Tangible fixed assets includes land and buildings which are used for trading purposes by another member of the Ashleigh Group Holdings Limited group, in line with the available exemption from treatment as investment property for assets of this type.

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.

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.

Debtors

Short term debtors are measured at transaction price, less any impairment.

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Creditors

Short term creditors are measured at transaction price.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 1 ) .

5.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Computer

property

machinery

equipment

Totals

£

£

£

£

COST

At 1 April 2024

-

34,963

53,355

88,318

Reclassification/transfer

3,100,000

-

-

3,100,000

At 31 March 2025

3,100,000

34,963

53,355

3,188,318

DEPRECIATION

At 1 April 2024

-

30,271

46,095

76,366

Charge for year

23,250

4,692

7,260

35,202

At 31 March 2025

23,250

34,963

53,355

111,568

NET BOOK VALUE

At 31 March 2025

3,076,750

-

-

3,076,750

At 31 March 2024

-

4,692

7,260

11,952

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

3,100,000

Grants

(300,000

)

Revaluations

300,000

Reclassification/transfer

(3,100,000

)

At 31 March 2025

-

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

3,100,000

Fair value at 31 March 2025 is represented by:

£

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

1,151

-

Other debtors

-

1

1,151

1

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

22,089

27,640

Other creditors

1

991,801

Directors' loan accounts

-

2

Accruals and deferred income

1,500

1,500

23,590

1,020,943

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other loans

-

300,000

Accruals and deferred income

1,518

-

1,518

300,000

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

932,037

Ordinary

1

932,037

1

932,036 Ordinary shares of 1 each were allotted and fully paid for cash at par during the year.

11.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Matthew Barton BA (Hons) FCA CTA (Senior Statutory Auditor)

for and on behalf of S&W Audit

The audit report was signed on 17 December 2025.

12.	RELATED PARTY DISCLOSURES

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.

Included within creditor at the year end is a balance of £0 owed by directors (2024: £2).

Included within debtors is a balance of £1,151 (2024: £991,801 credit balance) owed to a related company. The two companies are related because of common ownership and management.

13.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Ashleigh Group Holdings Limited.