ASH UK ESTATES LIMITED - Filleted accounts

Registered number

10927139

ASH UK ESTATES LIMITED

Filleted Accounts

31 August 2025

ASH UK ESTATES LIMITED
Registered number:		10927139
Balance Sheet
as at 31 August 2025

Notes			2025			2024
£				£
Fixed assets
Investments	3		660,000			660,000

Current assets
Cash at bank and in hand		35,968			74,406

Creditors: amounts falling due within one year	4	(2,493)			(38,276)

Net current assets			33,475			36,130

Total assets less current liabilities			693,475			696,130

Creditors: amounts falling due after more than one year	5		(458,246)			(466,092)

Provisions for liabilities			(43,033)			(43,033)


Net assets			192,196			187,005

Capital and reserves
Called up share capital			100			100
Profit and loss account			192,096			186,905

Shareholders' funds			192,196			187,005

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




S A Stein
Director
Approved by the board on 18 May 2026

ASH UK ESTATES LIMITED
Notes to the Accounts
for the year ended 31 August 2025


1	Accounting policies

	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).

	Turnover
	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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. 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.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	0		0


3	Investments

Other
investments
£
	Cost
	At 1 September 2024			660,000

	At 31 August 2025			660,000

	Historical cost
	At 1 September 2024			660,000
	At 31 August 2025			660,000

	During the year, the properties were valued by a professional surveyor to have a value of £660,000.


4	Creditors: amounts falling due within one year	2025		2024
£			£

	Bank loans and overdrafts	31,094		33,095
	Other creditors	(28,601)		5,181
		2,493		38,276


5	Creditors: amounts falling due after one year	2025		2024
£			£

	Bank loans	413,079		420,925
	Other creditors	45,167		45,167
		458,246		466,092


6	Other information

	ASH UK ESTATES LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	Unit D
	17 Plumbers Row
	London
	E1 1EQ