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Registration number: 11537246

Ashen Tree Developments Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 August 2025

Ashen Tree Developments Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 5

Ashen Tree Developments Ltd

Company Information

Directors | Mr L Munro Mr A L Yelverton Mrs L Munro Mr P Munro Ms D Yelverton

Registered office | 8 Bench Street C/o Hipperson Dover Kent CT16 1JH

Accountants | Burgess Accountancy Services 46-47 The Strand Walmer Deal Kent CT14 7DX

Ashen Tree Developments Ltd

(Registration number: 11537246)
Balance Sheet as at 31 August 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Stocks | 4 | 128,921 | 128,921
Cash at bank and in hand |  | 7,799 | 26,071
|  | 136,720 | 154,992
Creditors: Amounts falling due within one year | 5 | (143,377) | (152,831)
Total assets less current liabilities |  | (6,657) | 2,161
Creditors: Amounts falling due after more than one year | 5 | - | (7,500)
Net liabilities |  | (6,657) | (5,339)
Capital and reserves |  |  |
Called up share capital | 6 | 800 | 800
Retained earnings |  | (7,457) | (6,139)
Shareholders' deficit |  | (6,657) | (5,339)

For the financial year ending 31 August 2025 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 accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 14 May 2026 and signed on its behalf by:

......................................... Mr L Munro Director

Ashen Tree Developments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
8 Bench Street
C/o Hipperson
Dover
Kent
CT16 1JH

These financial statements were authorised for issue by the Board on 14 May 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Ashen Tree Developments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

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.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 5 (2024 - 5).

4 | Stocks

| 2025 £ | 2024 £
Work in progress | 128,921 | 128,921

Ashen Tree Developments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

5 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 7 | - | 10,000
Accruals and deferred income |  | 660 | 408
Other creditors |  | 142,717 | 142,423
|  | 143,377 | 152,831

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 7 | - | 7,500

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 800 | 800 | 800 | 800

7 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | - | 7,500

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | - | 10,000