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Registered number: 05052768
Aston Industrial Roofing (Walsall) Limited
Unaudited Financial Statements
For The Year Ended 28 March 2025
TAG Accountants Group Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05052768
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 12,598 16,591
12,598 16,591
CURRENT ASSETS
Stocks 5 3,260 10,000
Debtors 6 557,580 416,303
Cash at bank and in hand 1,221,078 1,358,308
1,781,918 1,784,611
Creditors: Amounts Falling Due Within One Year 7 (44,248 ) (41,646 )
NET CURRENT ASSETS (LIABILITIES) 1,737,670 1,742,965
TOTAL ASSETS LESS CURRENT LIABILITIES 1,750,268 1,759,556
NET ASSETS 1,750,268 1,759,556
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 1,750,266 1,759,554
SHAREHOLDERS' FUNDS 1,750,268 1,759,556
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Page 2
For the year ending 28 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Robert Aston
Director
8th December 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Aston Industrial Roofing (Walsall) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05052768 . The registered office is 30 Saint Johns Road, Essington, Wolverhampton, West Midlands, WV11 2BY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 15% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
2.4. Stocks and Work in Progress
Work in progress is valued at the lower of cost and net realisable value.
Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
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4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 29 March 2024 14,288 73,738 1,076 89,102
As at 28 March 2025 14,288 73,738 1,076 89,102
Depreciation
As at 29 March 2024 12,739 58,696 1,076 72,511
Provided during the period 232 3,761 - 3,993
As at 28 March 2025 12,971 62,457 1,076 76,504
Net Book Value
As at 28 March 2025 1,317 11,281 - 12,598
As at 29 March 2024 1,549 15,042 - 16,591
5. Stocks
2025 2024
£ £
Work in progress 3,260 10,000
6. Debtors
2025 2024
£ £
Due within one year
Other debtors-S455 Tax 119,941 46,798
Other taxes and social security 6,968 8,792
Director's loan account 430,671 360,713
557,580 416,303
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax - 347
VAT 30,674 31,761
Other creditors 7,384 2,638
Accruals and deferred income 6,190 6,900
44,248 41,646
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8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 29 March 2024 Amounts advanced Amounts repaid Amounts written off As at 28 March 2025
£ £ £ £ £
Mr Robert Aston 360,713 69,958 - - 430,671
The above loan is unsecured. A market rate of interest is charged and is repayable on demand. 
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