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ASW PROPERTY DEVELOPERS & DESIGN LIMITED

Registered Number
09854024
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2025

ASW PROPERTY DEVELOPERS & DESIGN LIMITED
Company Information
for the year from 1 December 2024 to 30 November 2025

Directors | BESSANT, John Robert, Dr
| SMITH, Paul Mark
| TRIFILOVA, Anna, Dr
| WOODCOCK, Darren William

Registered Address | Greenwood Accountancy 5-7 Pellew Arcade
| Teign Street
| Teignmouth
| TQ14 8EB

Registered Number | 09854024 (England and Wales)

ASW PROPERTY DEVELOPERS & DESIGN LIMITED
Statement of Financial Position
30 November 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Current assets |  |  |  |  |  |  |  |
Stocks | 3 | 291,394 |  |  |  | 291,394 |  |
Debtors | 4 | 2,535 |  |  |  | 1,921 |  |
Cash at bank and on hand |  | 47 |  |  |  | 295 |  |
|  | 293,976 |  |  |  | 293,610 |  |
Creditors amounts falling due within one year | 5 | (213,220) |  |  |  | (209,938) |  |
Net current assets (liabilities) |  |  |  | 80,756 |  |  |  | 83,672
Total assets less current liabilities |  |  |  | 80,756 |  |  |  | 83,672
Creditors amounts falling due after one year | 6 |  |  | (10,450) |  |  |  | (19,772)
Net assets |  |  |  | 70,306 |  |  |  | 63,900
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 70,206 |  |  |  | 63,800
Shareholders' funds |  |  |  | 70,306 |  |  |  | 63,900

- 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 Directors acknowledge 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 Board of Directors on 9 April 2026, and are signed on its behalf by:
SMITH, Paul Mark Director
WOODCOCK, Darren William Director Registered Company No. 09854024

ASW PROPERTY DEVELOPERS & DESIGN LIMITED
Notes to the Financial Statements
for the year ended 30 November 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.

| 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 (as applied to small entities by section 1A of the standard).

| 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.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| 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.

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

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

|  | 2025 |  | 2024
| Average number of employees during the year | 4 |  | 4

3. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finished goods | 291,394 |  | 291,394
| Total | 291,394 |  | 291,394

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

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 1,550 |  | 1,800
| Other debtors | 985 |  | 121
| Total | 2,535 |  | 1,921

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

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 1,274 |  | 1,260
| Other creditors | 211,170 |  | 208,003
| Accrued liabilities and deferred income | 776 |  | 675
| Total | 213,220 |  | 209,938

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

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 10,450 |  | 19,772
| Total | 10,450 |  | 19,772