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ASTON GROUP ESTATES LIMITED

Registered Number
15865364
(England and Wales)

Unaudited Financial Statements for the Period ended
31 July 2025

ASTON GROUP ESTATES LIMITED
Company Information
for the period from 30 July 2024 to 31 July 2025

Director | Mr Jonathan Paul Tanfield Swain

Registered Address | 124-128 City Road
| London
| EC1V 2NX

Registered Number | 15865364 (England and Wales)

ASTON GROUP ESTATES LIMITED
Balance Sheet as at
31 July 2025

| Notes | 2025
--- | --- | ---
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 |  |  | 612
Investment property | 4 |  |  | 1,788,555
|  |  |  | 1,789,167
Current assets |  |  |  |
Debtors | 5 | 333 |  |
Cash at bank and on hand |  | 46,517 |  |
|  | 46,850 |  |
Creditors amounts falling due within one year | 6 | (21,322) |  |
Net current assets (liabilities) |  |  |  | 25,528
Total assets less current liabilities |  |  |  | 1,814,695
Creditors amounts falling due after one year | 7 |  |  | (1,797,853)
Net assets |  |  |  | 16,842
Capital and reserves |  |  |  |
Called up share capital |  |  |  | 100
Profit and loss account |  |  |  | 16,742
Shareholders' funds |  |  |  | 16,842

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 23 April 2026, and are signed on its behalf by:
Mr Jonathan Paul Tanfield Swain Director Registered Company No. 15865364

ASTON GROUP ESTATES LIMITED
Notes to the Financial Statements
for the period ended 31 July 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Going concern
--- | ---
| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

| Turnover policy
--- | ---
| 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.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Tangible fixed assets and depreciation
--- | ---
| Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation. Depreciation Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows: Asset class Depreciation method and rate

|  | Straight line (years)
| Fixtures and fittings | 10

| Investment property
--- | ---
| The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss.

| Trade and other debtors
--- | ---
| Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables. 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.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

| Trade and other creditors
--- | ---
| Trade creditors Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method. Borrowings Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing. Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

| Financial instruments
--- | ---
| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

| Share capital
--- | ---
| Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

| Related parties
--- | ---
| For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2. | Average number of employees
--- | ---

|  | 2025
| Average number of employees during the year | 1

3. | Tangible fixed assets
--- | ---

|  | Fixtures & fittings |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| Additions | 634 |  | 634
| At 31 July 25 | 634 |  | 634
| Depreciation and impairment
| Charge for year | 22 |  | 22
| At 31 July 25 | 22 |  | 22
| Net book value
| At 31 July 25 | 612 |  | 612
| At 29 July 24 | - |  | -

4. | Investment property
--- | ---

|  | £
| Additions | 1,788,555
| At 31 July 25 | 1,788,555

5. | Debtors: amounts due within one year
--- | ---

|  | 2025
--- | --- | ---
|  | £
| Prepayments and accrued income | 333
| Total | 333

6. | Creditors: amounts due within one year
--- | ---

|  | 2025
--- | --- | ---
|  | £
| Bank borrowings and overdrafts | 13,172
| Taxation and social security | 4,569
| Other creditors | 320
| Accrued liabilities and deferred income | 3,261
| Total | 21,322

7. | Creditors: amounts due after one year
--- | ---

|  | 2025
--- | --- | ---
|  | £
| Bank borrowings and overdrafts | 981,677
| Amounts owed to related parties | 816,176
| Total | 1,797,853

8. | Secured creditors
--- | ---
| Included in the balance sheet are creditors totaling £994,691.73 that have been secured by fixed charges against investment properties with a fair value in the accounts of £1,788,535.

9. | Related party transactions
--- | ---
| The following loans are unsecured, interest free and repayable on demand Included in current liabilities: Jonathan Swain - Director Loan to Aston Group Estates Limited of £320 Included in long term liabilities - transactions with entities with joint control or significant interest: During the year Swain Enterprise Ltd provided Aston Group Estates Limited with a loan of £816,275. Swain Enterprise Ltd repaid £100 of the outstanding loan and the amount outstanding at year end was £816,175.

10. | Controlling party
--- | ---
| The ultimate controlling party is Jonathan Swain.

11. | Parent-subsidiary relationships
--- | ---
| Aston Group Estates Limited is a wholly owned subsidiary of Swain Enterprise Limited.