Ashton Consulting Limited - Filleted accounts

Registered number

04007038

Ashton Consulting Limited

Report and Accounts

31 December 2025

Ashton Consulting Limited
Registered number:		04007038
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		29,119			11,590

Current assets
Debtors	4	1,477,779			685,675
Cash at bank and in hand		1,548,583			1,423,552
		3,026,362			2,109,227

Creditors: amounts falling due within one year	5	(736,035)			(573,682)

Net current assets			2,290,327			1,535,545

Total assets less current liabilities			2,319,446			1,547,135

Creditors: amounts falling due after more than one year	6		(91,255)			(92,855)


Net assets			2,228,191			1,454,280

Capital and reserves
Called up share capital			65,500			65,500
Share premium			45,897			45,897
Revaluation reserve	7		(393,011)			(367,940)
Profit and loss account			2,509,805			1,710,823

Shareholders' funds			2,228,191			1,454,280

The director is 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 director acknowledges his 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.




Daniel Houghton Underwood
Director
Approved by the board on 10 July 2026

Ashton Consulting Limited
Notes to the Accounts
for the year ended 31 December 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.
	The accounts were originally prepared in YEN as this is the operating currency of the branch and have been revalued in Sterling with the exchange rate movments being taken to a non-distributable revaluation reserve.

	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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures and fittings	15 years
	Computer Equipment	6 years
	Furniture	8 years
	Vehicles	5 years

	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. As the operating company is in Japan the taxation paid was all Foreign taxation and as it exceeded the UK taxes there was no additional liability raised.

	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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss. The revaluation of the Balance Sheet for reporting purposes only movement for the YEN:Sterling movement is taken to non-distributable reserves. The exchange rate used for preparing these Financials was DEC 2025 YEN 197.25 (DEC 2024: YEN 193.85)

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			23		22


3	Tangible fixed assets
		Fixtures and fittings and Equipment		Motor vehicles		Total
£			£		£
	Cost
	At 1 January 2025	112,215		-		112,215
	Additions/Revaluation	1,322		24,553		25,875
	At 31 December 2025	113,537		24,553		138,090

	Depreciation
	At 1 January 2025	100,625		-		100,625
	Charge for the year	3,556		4,790		8,346
	At 31 December 2025	104,181		4,790		108,971

	Net book value
	At 31 December 2025	9,356		19,763		29,119
	At 31 December 2024	11,590		-		11,590



4	Debtors			2025		2024
£					£

	Trade debtors			551,604		459,044
	Shareholder Loans			608,365		-
	Deferred tax asset			160,852		123,229
	Other debtors			156,958		103,402
				1,477,779		685,675

	Other debtors includes a rent deposit and other prepayments.
	The shareholder Loan is interest bearing and payable on demand. The loan was repaid in
	June 2026.

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

	Trade creditors			352,771		291,346
	Foreign Corporation tax payable			214,528		184,562
	Other taxes and social security costs			101,649		97,774
	Other creditors			67,087		-
				736,035		573,682


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

	Retirement provision			91,255		92,855


7	Revaluation reserve			2025		2024
£					£

	At 1 January 2025			(367,940)		(227,501)
	Loss on Revaluation			(25,071)		(140,439)

	At 31 December 2025			(393,011)		(367,940)

	This revaluation reserve as per the accounting policy notes arose from the reporting translation
	of the Financials from YEN (currency of the operating branch) to Sterling.
	Exch rate used Dec 2025: YEN 197.25 (Dec 2024: YEN 193.85)

8	Related party transactions

	There is a shareholder loan raised in the year , see Note 4 . This loan is interest bearing and no fixed terms of repayment.


9	Controlling party

	The director owns 100% of the company.


10	Other information

	Ashton Consulting Limited is a private company limited by shares and incorporated in England. Its registered office is:
	9 Danesfield
	Ripley
	Surrey
	GU23 6LS