Company Registration No. 06538016 (England and Wales)
Astringo Commodities Limited
Unaudited accounts
for the year ended 31 August 2025
Astringo Commodities Limited
Unaudited accounts
Contents
Astringo Commodities Limited
Company Information
for the year ended 31 August 2025
Directors
Katherine Powell
Simon Powell
Company Number
06538016 (England and Wales)
Registered Office
Unit 1 Viceroy Court
Bedford Road
Petersfield
Hampshire
GU32 3LJ
Accountants
Newnham & Son Ltd
School Master's House
39 College Street
Petersfield
Hampshire
GU31 4AG
Astringo Commodities Limited
Statement of financial position
as at 31 August 2025
Tangible assets
31,783
33,306
Inventories
152,961
149,973
Cash at bank and in hand
164,391
117,866
Creditors: amounts falling due within one year
(360,174)
(295,001)
Net current assets
63,524
42,681
Total assets less current liabilities
95,307
75,987
Creditors: amounts falling due after more than one year
-
(7,474)
Provisions for liabilities
Deferred tax
(5,659)
(6,329)
Called up share capital
300
300
Profit and loss account
89,348
61,884
Shareholders' funds
89,648
62,184
For the 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. 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 28 May 2026 and were signed on its behalf by
Simon Powell
Director
Company Registration No. 06538016
Astringo Commodities Limited
Notes to the Accounts
for the year ended 31 August 2025
Astringo Commodities Limited is a private company, limited by shares, registered in England and Wales, registration number 06538016. The registered office is Unit 1 Viceroy Court, Bedford Road, Petersfield, Hampshire, GU32 3LJ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% reducing balance
Computer equipment
33% reducing balance
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Astringo Commodities Limited
Notes to the Accounts
for the year ended 31 August 2025
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
4
Tangible fixed assets
Plant & machinery
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 September 2024
44,307
184,495
228,802
Additions
2,879
6,864
9,743
At 31 August 2025
47,186
191,359
238,545
At 1 September 2024
29,051
166,445
195,496
Charge for the year
3,627
7,639
11,266
At 31 August 2025
32,678
174,084
206,762
At 31 August 2025
14,508
17,275
31,783
At 31 August 2024
15,256
18,050
33,306
Amounts falling due within one year
Trade debtors
106,130
65,550
Accrued income and prepayments
-
3,665
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
71,586
10,648
Trade creditors
34,235
97,707
Taxes and social security
115,594
139,844
Other creditors
95,293
12,226
Loans from directors
11,037
9,086
Astringo Commodities Limited
Notes to the Accounts
for the year ended 31 August 2025
7
Creditors: amounts falling due after more than one year
2025
2024
8
Average number of employees
During the year the average number of employees was 9 (2024: 6).