REGISTERED NUMBER: 07791092 (England and Wales)

Financial Statements for the Year Ended 30 September 2025

for

Ascot Build & Design Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

S Bevis

REGISTERED OFFICE:

4 Reading Road

Pangbourne

Reading

Berkshire

RG8 7LY

REGISTERED NUMBER:

07791092 (England and Wales)

ACCOUNTANTS:

Geoffrey Cole & Co

4 Reading Road

Pangbourne

Reading

Berkshire

RG8 7LY

FIXED ASSETS

Tangible assets

4

22,571

28,725

CURRENT ASSETS

Debtors

5

194,954

193,138

Cash at bank

157,558

151,891

352,512

345,029

CREDITORS

Amounts falling due within one year

6

80,648

78,907

NET CURRENT ASSETS

271,864

266,122

TOTAL ASSETS LESS CURRENT LIABILITIES

294,435

294,847

PROVISIONS FOR LIABILITIES

7

5,612

7,110

NET ASSETS

288,823

287,737

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

288,723

287,637

SHAREHOLDERS' FUNDS

288,823

287,737

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 7 January 2026 and were signed by:

S Bevis - Director

1.	STATUTORY INFORMATION

Ascot Build & Design Ltd 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.	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.

The financial statements have been prepared on a going concern basis, which assumes the company will continue in operational existence, and will be able to meet its liabilities as they fall due, for a period of at least twelve months from the date of approval of the financial statements.

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

-

33% on cost and 20% on cost

Fixtures and fittings

-

33% on cost and 20% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost and 20% on 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 October 2024

13,248

7,198

25,555

2,885

48,886

Additions

499

-

-

1,140

1,639

At 30 September 2025

13,747

7,198

25,555

4,025

50,525

DEPRECIATION

At 1 October 2024

13,098

3,285

1,606

2,172

20,161

Charge for year

173

696

6,389

535

7,793

At 30 September 2025

13,271

3,981

7,995

2,707

27,954

NET BOOK VALUE

At 30 September 2025

476

3,217

17,560

1,318

22,571

At 30 September 2024

150

3,913

23,949

713

28,725

5.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

35,660

76,305

Amounts recoverable on contract

13,445

5,289

Other debtors

132,404

111,544

181,509

193,138

Amounts falling due after more than one year:

Amounts recoverable on contract

13,445

-

Aggregate amounts

194,954

193,138

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

16,136

10,020

Taxation and social security

33,786

53,204

Other creditors

30,726

15,683

80,648

78,907

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

5,612

7,110

Deferred

tax

£

Balance at 1 October 2024

7,110

Credit to Income Statement during year

(1,498

)

Balance at 30 September 2025

5,612

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

As at 30 September 2025 an amount of £10,882 (2024: £Nil) is owed to the company by the director S Bevis. The loan is provided as interest free and due on demand.

9.	RELATED PARTY DISCLOSURES

As at 30 September 2025 an amount of £117,500 (2024: £107,500) is owed to the company from Ascot Progressive Ltd, a company in which the director S Bevis has a 100% interest in. The loan is provided as interest free and due on demand.