REGISTERED NUMBER: 04104330 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

ASHLEY ADS LTD

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

82,154

110,080

82,154

110,080

CURRENT ASSETS

Stocks

22,000

21,000

Debtors

6

116,085

85,569

Cash at bank and in hand

251,381

366,277

389,466

472,846

CREDITORS

Amounts falling due within one year

7

76,106

85,467

NET CURRENT ASSETS

313,360

387,379

TOTAL ASSETS LESS CURRENT LIABILITIES

395,514

497,459

PROVISIONS FOR LIABILITIES

20,539

27,521

NET ASSETS

374,975

469,938

CAPITAL AND RESERVES

Called up share capital

8

1,200

1,200

Retained earnings

9

373,775

468,738

SHAREHOLDERS' FUNDS

374,975

469,938

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 July 2026 and were signed on its behalf by:

Mr M J Pease - Director

1.	STATUTORY INFORMATION

Ashley Ads Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

04104330

Registered office:

Unit D11

Pinetrees Business Park

Norwich

Norfolk

NR7 9BB

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with the parent company within the group.

Turnover

Revenue is measured at the fair value of the consideration received or receivable and represents the amount receivable for goods supplied or services rendered, net of returns, discounts and rebates allowed by the company and value added tax.

The company recognises revenue when (a) the significant risks and rewards of ownership have been transferred to the buyer; (b) the company retains no continuing involvement or control over the goods; (c) the amount of revenue can be measured reliably; and (d) it is probable that future economic benefits will flow to the entity.

Goodwill

Goodwill arise on the acquisition of a business and represents the excess of the fair value of the consideration given over the aggregate of the fair value of the separate net assets acquired. Goodwill is capitalised and stated at cost less accumulated amortisation and provisions for impairment. Goodwill is amortised evenly over its estimated useful economic life, which in the opinion of the directors, is 10 years.

Tangible fixed assets

Tangible fixed assets are recorded at cost less accumulated depreciation. Depreciation is calculated so as to write off the cost of fixed assets, less their estimated residual values, over the expected useful economic lives of the assets concerned. The principal annual rates used for this purpose are as follows:

Plant and machinery etc

33% reducing balance, 25% reducing balance and 20% reducing balance

Depreciation is not provided on assets purchased during the year but not brought into use by the balance sheet date.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

The tax charge/(credit) represents the aggregate amount of current tax and deferred tax recognised in the reporting period.

Current tax is the expected tax payable or receivable on the taxable income or loss for the year, using tax rates enacted or substantively enacted at the balance sheet date, and any adjustment to tax payable in respect of previous periods.

A deferred tax asset or liability is recognised for tax recoverable or payable in future periods in respect of transactions and events recognised in the financial statement of current and previous periods.

Deferred tax arises from timing differences that are differences between taxable profits and the company's results as stated in the financial statements. Timing differences result from the inclusion of income and expenses in tax assessments in a period different from those in which they are recognised in the financial statements.

Deferred tax is recognised on all timing differences at the reporting date apart from certain exceptions. Unrelieved tax losses and other deferred tax assets are only recognised 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 tax rates and laws that have been enacted or substantively enacted by the reporting date and they are expected to apply to the reversal of the timing differences. Deferred tax relating to land and investment properties that is measured at fair value is measured using tax rates and allowances that apply to the sale of the asset.

Hire purchase and leasing commitments

Rentals paid under operating leases are charge to the profit and loss account on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 10 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

9,600

AMORTISATION

At 1 January 2025

and 31 December 2025

9,600

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

548,035

Additions

4,716

Disposals

(1,697

)

At 31 December 2025

551,054

DEPRECIATION

At 1 January 2025

437,955

Charge for year

32,341

Eliminated on disposal

(1,396

)

At 31 December 2025

468,900

NET BOOK VALUE

At 31 December 2025

82,154

At 31 December 2024

110,080

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

98,628

79,831

Amounts owed by participating interests

-

480

Other debtors

17,457

5,258

116,085

85,569

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

28,092

33,130

Taxation and social security

39,480

43,185

Other creditors

8,534

9,152

76,106

85,467

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

1,200

Ordinary

£1

1,200

1,200

9.

RESERVES

Retained

earnings

£

At 1 January 2025

468,738

Deficit for the year

(63,483

)

Dividends

(31,480

)

At 31 December 2025

373,775

10.	ULTIMATE PARENT COMPANY

The ultimate parent company is The Pod (East Anglia) Ltd, a company registered in England.