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Registered Number: SC604297
UK
ASHLEY PROPERTY GROUP LTD
Unaudited Financial Statements
Period of accounts Start date: 01 September 2024 End date: 31 August 2025

Ashley Property Group Ltd Contents Page For the year ended 31 August 2025
Company information | 1
Accountants' report | 2
Statement of financial position | 3
Notes to the financial statements | 4

Ashley Property Group Ltd Company Information For the year ended 31 August 2025
Director | Heather Ashley
Registered Number | SC604297
Registered Office | 31 Marina Road Prestwick South Ayrshire KA9 1QZ
Accountants | aa Chartered Accountants 6 Blenheim Court Peppercorn Close Peterborough United Kingdom PE1 2DU
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Ashley Property Group Ltd Accountants' Report For the year ended 31 August 2025
Accountants report You consider that the company is exempt from an audit for the year ended 31 August 2025. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Balance Sheet, and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. aa Chartered Accountants 31 August 2025 .................................................... aa Chartered Accountants 6 Blenheim Court Peppercorn Close Peterborough United Kingdom PE1 2DU 25 March 2026 2

Ashley Property Group Ltd Statement of Financial Position As at 31 August 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 131,550 |  | 131,938
|  | 131,550 |  | 131,938
Current assets |  |  |
Debtors: amounts falling due within one year | 4 | 11,114 |  | 11,114
Cash at bank and in hand |  | 4,605 |  | 11,415
|  | 15,719 |  | 22,529
Creditors: amount falling due within one year | 5 | (405,184) |  | (411,905)
Net current assets |  | (389,465) |  | (389,376)
Total assets less current liabilities |  | (257,915) |  | (257,438)
Creditors: amount falling due after more than one year | 6 | 0 |  | (7,910)
Accruals and deferred income |  | 0 |  | (230)
Provisions for liabilities | 7 | (12,488) |  | (12,303)
Net assets |  | (270,403) |  | (277,881)
Capital and reserves |  |  |
Called up share capital | 8 | 1 |  | 1
Non Distributable Reserves | 9 | 50,488 |  | 50,488
Profit and loss account |  | (320,892) |  | (328,370)
Shareholders' funds |  | (270,403) |  | (277,881)
For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The financial statements were approved by the director on 25 March 2026 and were signed by:
------------------------------- Heather Ashley Director
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Ashley Property Group Ltd Notes to the Financial Statements For the year ended 31 August 2025
General Information Ashley Property Group Ltd is a private company, limited by shares, registered in UK, registration number SC604297, registration address 31 Marina Road, Prestwick, South Ayrshire, KA9 1QZ.
1. | Accounting policies Significant accounting policies 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 (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings | 20% Reducing Balance
Investment properties Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 1 (2024 : 1).
3. | Tangible fixed assets
Cost or valuation | Fixtures and Fittings |  | Investment properties |  | Total
| £ |  | £ |  | £
At 01 September 2024 | 4,730 |  | 130,000 |  | 134,730
Additions | - |  | - |  | -
Disposals | - |  | - |  | -
At 31 August 2025 | 4,730 |  | 130,000 |  | 134,730
Depreciation
At 01 September 2024 | 2,792 |  | - |  | 2,792
Charge for year | 388 |  | - |  | 388
On disposals | - |  | - |  | -
At 31 August 2025 | 3,180 |  | - |  | 3,180
Net book values
Closing balance as at 31 August 2025 | 1,550 |  | 130,000 |  | 131,550
Opening balance as at 01 September 2024 | 1,938 |  | 130,000 |  | 131,938
4. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Amount Owed by Participating Interests | 11,114 |  | 11,114
| 11,114 |  | 11,114
5. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 7,550 |  | 12,085
Other Creditors | 0 |  | 842
Directors' Current Accounts | 397,634 |  | 398,978
| 405,184 |  | 411,905
6. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 0 |  | 7,910
| 0 |  | 7,910
7. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 12,488 |  | 12,303
| 12,488 |  | 12,303
8. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
1 Ordinary share of £1.00 each | 1 |  | 1
| 1 |  | 1
9. | Non Distributable Reserves
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Revaluation Reserve b/fwd | 50,488 |  | 0
Revaluation of Fixed Assets | 0 |  | 50,488
| 50,488 |  | 50,488
10. | Related parties During the year the company entered into the following transactions with related parties:
| Transaction value - income/(expenses) |  | Balance owed by/(owed to)
--- | --- | --- | ---
| 2025 £ |  | 2024 £ |  | 2025 £ |  | 2024 £
BG & A Developments Ltd | 0 |  | (11,114) |  | (11,114) |  | (11,114)
As at the balance sheet date, the Company had an outstanding loan balance of £11,114 (2024: £11,114) advanced to BG & A Developments Ltd. This entity is related to the Company by virtue of the director’s association, and the transaction has therefore been disclosed as a related-party balance in accordance with applicable reporting requirements.
11. | Director’s loan
| Directors Loan Account During the year, the directors advanced an interest free loan to the Company amounting to £397,634, the majority of which represents the opening balance brought forward from the previous financial year. The loan is unsecured, carries no interest, and is repayable on demand. The comparative balance as 2024 was £398,978.
12. | Investment Property Re-assessment At the end of the financial year, the directors carried out a reassessment of the fair value of the Companys investment property in accordance with the applicable financial reporting framework. The reassessment considered current market conditions. Based on this review, the directors concluded that the carrying value of the investment property at year end appropriately reflects its fair value. Any resulting adjustments arising from this reassessment have been recognised in the statement of profit or loss in accordance with the Companys accounting policy on investment property.
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