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COMPANY REGISTRATION NUMBER: 06514445

H & G Ash Road Markings Ltd

Filleted Unaudited Financial Statements

31 March 2026

H & G Ash Road Markings Ltd

Financial Statements

Year ended 31 March 2026

Contents | Pages

Balance sheet | 1 to 2

Notes to the financial statements | 3 to 6

H & G Ash Road Markings Ltd

Balance Sheet

31 March 2026

| 2026 | 2025
Note | £ | £

Fixed assets

Tangible assets | 6 | 164,159 | 137,234

Current assets

Stocks | 50,500 | 29,000
Debtors | 7 | 359,138 | 388,426
Cash at bank and in hand | 1,034,846 | 878,318
| ------------ | ------------
| 1,444,484 | 1,295,744

Creditors: amounts falling due within one year | 8 | 505,025 | 411,777
| ------------ | ------------
Net current assets | 939,459 | 883,967
| ------------ | ------------
Total assets less current liabilities | 1,103,618 | 1,021,201

Provisions

Taxation including deferred tax | 40,353 | 33,500
| ------------ | ------------
Net assets | 1,063,265 | 987,701
| ------------ | ------------

Capital and reserves

Called up share capital | 90 | 90
Profit and loss account | 1,063,175 | 987,611
| ------------ | ---------
Shareholders funds | 1,063,265 | 987,701
| ------------ | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the profit and loss account has not been delivered.
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

H & G Ash Road Markings Ltd

Balance Sheet (continued)

31 March 2026
These financial statements were approved by the board of directors and authorised for issue on 1 May 2026 , and are signed on behalf of the board by:

Mr M E Ash | Mr L P Ash
Director | Director

Company registration number: 06514445

H & G Ash Road Markings Ltd

Notes to the Financial Statements

Year ended 31 March 2026
1. General information
The company is a private company limited by shares, registered in England and Wales, registration number 06514445 . The address of the registered office is Pit Lane, Jamage Industrial Estate, Talke Pits, Stoke-on-Trent, ST7 1XW.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest £.
Revenue recognition
Turnover comprises the value of sales of services provided in the normal course of business. Turnover in respect of service contracts is recognised when the company obtains the right to receive consideration for services provided.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all material timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Goodwill | - | 10% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and Machinery | - | 15% reducing balance
| Motor Vehicles | - | 25% reducing balance
| Office Equipment | - | 15% reducing balance

Depreciation is charged from the quarter of addition to the quarter of disposal.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, and other costs incurred in bringing the stock to its present location and condition. Estimated selling price is the estimated proceeds from the sale of stock items, less all future costs to completion, costs to be incurred in marketing, selling and distributing.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. The basic financial instruments of the company are as follows: Debtors Debtors do not carry any interest and are stated at their nominal values. Appropriate allowances for estimated irrecoverable amounts are recognised in the Profit and Loss account when there is objective evidence that the asset is impaired. Cash at bank and in hand This comprises cash at bank. Trade creditors Trade creditors are not interest bearing and are stated at their nominal value.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 20 (2025: 19 ).
5. Intangible assets

| Goodwill
| £
Cost |
At 1 April 2025 and 31 March 2026 | 1,500,000
| ------------
Amortisation |
At 1 April 2025 and 31 March 2026 | 1,500,000
| ------------
Carrying amount |
At 31 March 2026 | –
| ------------
At 31 March 2025 | –
| ------------

6. Tangible assets

| Plant and machinery | Motor vehicles | Office Equipment | Total
| £ | £ | £ | £
Cost |  |  |  |
At 1 April 2025 | 30,146 | 552,841 | 12,071 | 595,058
Additions | – | 58,968 | 2,345 | 61,313
| -------- | --------- | -------- | ---------
At 31 March 2026 | 30,146 | 611,809 | 14,416 | 656,371
| -------- | --------- | -------- | ---------
Depreciation |  |  |  |
At 1 April 2025 | 21,257 | 428,860 | 7,707 | 457,824
Charge for the year | 1,333 | 32,224 | 831 | 34,388
| -------- | --------- | -------- | ---------
At 31 March 2026 | 22,590 | 461,084 | 8,538 | 492,212
| -------- | --------- | -------- | ---------
Carrying amount |  |  |  |
At 31 March 2026 | 7,556 | 150,725 | 5,878 | 164,159
| -------- | --------- | -------- | ---------
At 31 March 2025 | 8,889 | 123,981 | 4,364 | 137,234
| -------- | --------- | -------- | ---------

7. Debtors

| 2026 | 2025
| £ | £
Trade debtors | 316,479 | 354,758
Other debtors | 42,659 | 33,668
| --------- | ---------
| 359,138 | 388,426
| --------- | ---------

8. Creditors: amounts falling due within one year

| 2026 | 2025
| £ | £
Bank loans and overdrafts | 7,748 | 32,837
Trade creditors | 116,854 | 56,384
Corporation tax | 68,439 | 100,593
Social security and other taxes | 29,904 | –
Other creditors | 282,080 | 221,963
| --------- | ---------
| 505,025 | 411,777
| --------- | ---------