Registered number
15625238
Astro Engineering Limited
Filleted Accounts
30 April 2025

Astro Engineering Limited
Registered number: 15625238
Balance Sheet
as at 30 April 2025
Notes |  |  | 2025 |
£ |
Fixed assets
Tangible assets | 3 |  |  | 16,663
Current assets
Stocks |  |  | 125
Debtors | 4 |  | 2,070
Cash at bank and in hand |  |  | 24,184
|  |  | 26,379 |  |
Creditors: amounts falling due within one year | 5 |  | (8,988)
Net current assets |  |  |  | 17,391 |
Total assets less current liabilities |  |  |  | 34,054 |
Provisions for liabilities |  |  |  | (3,166)
Net assets |  |  | 30,888 |
Capital and reserves
Called up share capital |  |  |  | 2
Profit and loss account |  |  |  | 30,886
Shareholders' funds |  |  |  | 30,888 |
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies' regime. The statement of income and retained earnings has not been delivered to the Registrar of Companies.
……………………………………
Mr T G Rogers
Director
Approved by the board on 5 February 2026

Astro Engineering Limited
Statement of Changes in Equity
for the period from 7 April 2024 to 30 April 2025
|  |  | Share capital |  | Share premium |  | Capital redemption reserve
|  |  |  |  | Total
£ | £ | £ | £
At 7 April 2024 | - |  | - |  | - |  | -
Shares issued | 2 |  | - |  | - |  | 2
At 30 April 2025 | 2 |  | - |  | - |  | 2
Changes in the Profit and Loss Account are disclosed in the Statement of Income and Retained Earnings, which has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small companies' regime.

Astro Engineering Limited
Notes to the Accounts
for the period from 7 April 2024 to 30 April 2025
1 | Accounting policies
| The principal accounting policies adopted in the preparation of the accounts are set out below; they have remained unchanged from the previous period and have been consistently applied:
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland, Section 1A (small entities). There have been no material departures from that standard.
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and VAT. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulated depreciation and impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Plant and machinery | 10% on reducing balance
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the 'first in first out' method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 | Employees | 2025 |
Number |
| Average number of persons employed by the company | 1.08
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Plant and machinery
£
| Cost
| Additions | 17,378
| At 30 April 2025 | 17,378
| Depreciation
| Charge for the period | 715
| At 30 April 2025 | 715
| Net book value
| At 30 April 2025 | 16,663
4 | Debtors | 2025 |
£ |
| Other debtors | 2,070
5 | Creditors: amounts falling due within one year | 2025 |
£ |
| Taxation and social security costs | 4,556
| Other creditors | 4,432
|  |  |  |  |  | 8,988 |
6 | Other information
| Astro Engineering Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is 6 St Jacques Way, Denmead, Waterlooville, Hants, PO7 6FX.

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