Registration number: 09811885

Four Ashes Machinery Ltd

Contents

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

Four Ashes Machinery Ltd

Company Information

Directors

Mrs Susan Elizabeth Gadras Mr Eric Robert Gadras

Registered office

35-37 35-37 Ludgate Hill Office #7 London EC4M 7JN

Accountants

BJP Finance Ltd Chartered Accountants 34 Market Street Bradford-On-Avon Wiltshire BA15 1LL

Four Ashes Machinery Ltd

(Registration number: 09811885)
Balance Sheet as at 30 September 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	8,763	10,600
Current assets
Stocks	5	7,420	-
Debtors	6	121,415	116,871
Cash at bank and in hand		33,876	9,925
		162,711	126,796
Creditors: Amounts falling due within one year	7	(103,262)	(95,490)
Net current assets		59,449	31,306
Total assets less current liabilities		68,212	41,906
Provisions for liabilities		(645)	(994)
Net assets		67,567	40,912
Capital and reserves
Called up share capital	8	104	104
Retained earnings		67,463	40,808
Shareholders' funds		67,567	40,912

For the financial year ending 30 September 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been 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 10 June 2026 and signed on its behalf by:
 

......................................... Mr Eric Robert Gadras Director

Four Ashes Machinery Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1	General information

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

The address of its registered office is:
35-37 35-37 Ludgate Hill
Office #7
London
EC4M 7JN
England

These financial statements were authorised for issue by the Board on 10 June 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 received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, 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.

Tax

The tax expense for the period comprises current and deferred 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.

Four Ashes Machinery Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

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
Office Equipment	15% reducing balance
Motor Vehicles	25% reducing balance
Computer Equipment	33.33% straight line
Plant & Machinery	10% straight line

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. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. 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.

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.

Four Ashes Machinery Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 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 2 (2024 - 2).

Four Ashes Machinery Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 October 2024	9,088	22,250	4,894	36,232
At 30 September 2025	9,088	22,250	4,894	36,232
Depreciation
At 1 October 2024	6,358	18,785	489	25,632
Charge for the year	481	866	490	1,837
At 30 September 2025	6,839	19,651	979	27,469
Carrying amount
At 30 September 2025	2,249	2,599	3,915	8,763
At 30 September 2024	2,730	3,465	4,405	10,600

5

Stocks

	2025 £	2024 £
Other inventories	7,420	-

6

Debtors

Current	Note	2025 £	2024 £
Trade debtors		7,727	1,109
Amounts owed by related parties	10	113,688	115,762
		121,415	116,871

Four Ashes Machinery Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	87,478	90,107
Trade creditors		847	147
Taxation and social security		13,257	3,635
Accruals and deferred income		1,680	1,601
		103,262	95,490

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary 'A' Shares of £1 each	100	100	100	100
Ordinary 'B' Shares of £1 each	2	2	2	2
Ordinary 'C' Shares of £1 each	2	2	2	2
	104	104	104	104

9	Loans and borrowings

Current loans and borrowings

	2025 £	2024 £
Other borrowings	87,478	90,107

Four Ashes Machinery Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

10	Related party transactions

Directors' remuneration

The directors' remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	1,500	1,500

Loans to related parties

2025	Entities with joint control or significant influence £	Total £
At start of period	115,762	115,762
Repaid	(2,074)	(2,074)
At end of period	113,688	113,688

2024	Entities with joint control or significant influence £	Total £
At start of period	115,762	115,762
At end of period	115,762	115,762

Terms of loans to related parties

At the balance sheet date, the Company had paid for expenses and made loans to a French Company called Georitek SAS, which is under the control of the Director Mr Eric Gadras to the value of £113,688 (2024: £115,762). The loans are non-interest bearing and repayable on demand so are disclosed as current debtors at the balance sheet date.