Registration number: 02414577

Astor Care Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 8

Astor Care Limited

Company Information

Director

Dr B Cheung

Registered office

30 St Giles' Oxford OX1 3LE

Accountants

Wenn Townsend Chartered Accountants30 St Giles' Oxford OX1 3LE

Astor Care Limited

(Registration number: 02414577)
Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	47,092	50,072
Current assets
Stocks	5	7,162,816	7,108,216
Debtors	6	3,677,033	4,239,392
Investments	7	2,360,897	4,807,014
Cash at bank and in hand		183,160	53,588
		13,383,906	16,208,210
Creditors: Amounts falling due within one year	8	(1,135,662)	(1,223,291)
Net current assets		12,248,244	14,984,919
Net assets		12,295,336	15,034,991
Capital and reserves
Called up share capital	9	100	100
Retained earnings		12,295,236	15,034,891
Shareholders' funds		12,295,336	15,034,991

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.

Director's 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 director acknowledges his 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 29 May 2026
 

......................................... Dr B Cheung Director

Astor Care Limited

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 United Kingdom.

The address of its registered office is:
30 St Giles'
Oxford
OX1 3LE

These financial statements were authorised for issue by the director on 29 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.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration receivable in respect of services supplied to the home residents in the ordinary course of the company’s activities. Turnover is shown net of returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are recorded at the exchange ruling at the date of transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated at the closing rates at the balance sheet date. All exchange differences are included in the profit and loss account.

Astor Care Limited

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

Tax

The tax expense for the period comprises tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and fittings	10% straight line

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

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.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Astor Care Limited

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

Stocks

Stock and work in progress are valued at the lower of cost and net realisable value, after due regard for obsolete and slow moving stocks. Net realisable value is based upon selling price less anticipated costs to completion and selling costs. Cost includes all direct costs and an appropriate proportion of fixed and overhead variables.

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.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

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.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 14 (2024 - 13).

Astor Care Limited

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

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 September 2024	223,358	223,358
Additions	6,399	6,399
At 31 August 2025	229,757	229,757
Depreciation
At 1 September 2024	173,286	173,286
Charge for the year	9,379	9,379
At 31 August 2025	182,665	182,665
Carrying amount
At 31 August 2025	47,092	47,092
At 31 August 2024	50,072	50,072

5

Stocks

	2025 £	2024 £
Work in progress	7,161,866	7,107,266
Finished goods and goods for resale	950	950
	7,162,816	7,108,216

6

Debtors

	Note	2025 £	2024 £
Amounts owed by related parties	10	3,388,372	3,944,741
Prepayments		19,594	7,826
Other debtors		269,067	286,825
		3,677,033	4,239,392

Astor Care Limited

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

7	Current asset investments

	2025 £	2024 £
Other investments	2,360,897	4,807,014

8

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	-	9,720
Taxation and social security	13,462	9,753
Accruals and deferred income	22,145	21,870
Other creditors	1,100,055	1,181,948
	1,135,662	1,223,291

9	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	100	100	100	100

10	Related party transactions

Transactions with the director

2025	At 1 September 2024 £	Advances to director £	Other payments made to company by director £	At 31 August 2025 £
Dr B Cheung
Director's loan account	884,948	(120,500)	41,807	806,255

Astor Care Limited

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

2024	At 1 September 2023 £	Advances to director £	Other payments made to company by director £	At 31 August 2024 £
Dr B Cheung
Director's loan account	893,582	(53,168)	44,534	884,948

Loans to related parties

2025	Shawbridge Investments Limited £	Astor Care Tickets Limited £	Total £
At start of period	(297,000)	3,944,741	3,647,741
Repaid	3,200	(556,369)	(553,169)
At end of period	(293,800)	3,388,372	3,094,572

2024	Shawbridge Investments £	Astor Care Tickets £	Total £
At start of period	(616,000)	4,230,024	3,614,024
Repaid	319,000	(285,283)	33,717
At end of period	(297,000)	3,944,741	3,647,741