Company registration number 04919759 (England and Wales)
ASHTON PARK TROWBRIDGE LTD
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
ASHTON PARK TROWBRIDGE LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
ASHTON PARK TROWBRIDGE LTD
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
3
4,548
2,745
Cash at bank and in hand
40,862
36,145
45,410
38,890
Creditors: amounts falling due within one year
4
(740,563)
(733,987)
Net current liabilities
(695,153)
(695,097)
Capital and reserves
Called up share capital
5
102
102
Profit and loss reserves
(695,255)
(695,199)
Total equity
(695,153)
(695,097)

The notes on pages 2 to 5 form part of these financial statements.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 14 July 2026 and are signed on its behalf by:
Mr A Lomberg
Director
Company registration number 04919759 (England and Wales)
ASHTON PARK TROWBRIDGE LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 2 -
1
Accounting policies
Company information

Ashton Park Trowbridge Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 6th Floor, Manfield House, 1 Southampton Street, London, WC2R 0LR and the trading address is: 1 St James's Market, London, SW1Y 4AH.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

The financial statements are prepared on a basis other than going concern. The option agreement constituting the stock balance expired during the prior year and the directors were not able to reach agreement on a replacement with the relevant counterparties. Consequently, the company no longer serves any purpose and the directors intend to liquidate it.true

The directors have therefore concluded that it is no longer appropriate to prepare the financial statements on a going concern basis. No adjustments arose as a result of preparing on a basis other than going concern. Any remaining liabilities will be settled by the parent company.

1.3
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

ASHTON PARK TROWBRIDGE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 3 -
Basic financial liabilities

Basic financial liabilities, including creditors and loans from fellow group companies, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.6
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.7
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
3
3
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
4,548
2,745
ASHTON PARK TROWBRIDGE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 4 -
4
Creditors: amounts falling due within one year
2025
2024
£
£
Amounts owed to group undertakings
723,568
705,938
Other creditors
16,995
28,049
740,563
733,987

The amounts due to group undertakings are interest free and repayable on demand.

5
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary B of £1 each
100
100
100
100
Ordinary V of £1 each
2
2
2
2
102
102
102
102

Only holders of V shares have voting rights. Only B shares receive dividends and the surplus on liquidation once the nominal value of all shares have been repaid.

6
Related party transactions

The following amounts were outstanding at the reporting end date:

2025
2024
Amounts due to related parties
£
£
Entities with control, joint control or significant influence over the company
723,568
705,938
7
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

ASHTON PARK TROWBRIDGE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
7
Audit report information
(Continued)
- 5 -
Emphasis of matter - financial statements prepared on a basis other than going concern

We draw attention to note 1.2 of the financial statements which describes the preparation of the financial statements on a basis other than going concern. As described within the note, the option agreement constituting the stock balance expired during the prior year and the directors were not able to reach agreement on a replacement with the relevant counterparties. Consequently, the directors intend to liquidate the company shortly.

The directors have therefore concluded that it is no longer appropriate to prepare the financial statements on a going concern basis. No adjustments arose as a result of preparing on a basis other than going concern. Any remaining liabilities will be settled by the parent company. Our opinion is not modified in respect of this matter.

Senior Statutory Auditor:
Nicholas Nicolaou FCCA
Statutory Auditor:
Alliotts LLP
Date of audit report:
14 July 2026
8
Parent company

The immediate parent company is CEREP III Trowbridge Sarl, a Luxembourg company with registered office of 2, avenue Charles de Gaulle, L-1653, Luxembourg.

2025-06-30 2024-07-01 false false false 14 July 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr A Lomberg Mr J Wong Mr G Gultekin 04919759 2024-07-01 2025-06-30 04919759 2025-06-30 04919759 2024-06-30 04919759 core:CurrentFinancialInstruments core:WithinOneYear 2025-06-30 04919759 core:CurrentFinancialInstruments core:WithinOneYear 2024-06-30 04919759 core:CurrentFinancialInstruments 2025-06-30 04919759 core:CurrentFinancialInstruments 2024-06-30 04919759 core:ShareCapital 2025-06-30 04919759 core:ShareCapital 2024-06-30 04919759 core:RetainedEarningsAccumulatedLosses 2025-06-30 04919759 core:RetainedEarningsAccumulatedLosses 2024-06-30 04919759 core:ShareCapitalOrdinaryShareClass1 2025-06-30 04919759 core:ShareCapitalOrdinaryShareClass1 2024-06-30 04919759 core:ShareCapitalOrdinaryShareClass2 2025-06-30 04919759 core:ShareCapitalOrdinaryShareClass2 2024-06-30 04919759 core:ShareCapitalOrdinaryShares 2025-06-30 04919759 core:ShareCapitalOrdinaryShares 2024-06-30 04919759 bus:Director1 2024-07-01 2025-06-30 04919759 2023-07-01 2024-06-30 04919759 bus:OrdinaryShareClass1 2024-07-01 2025-06-30 04919759 bus:OrdinaryShareClass2 2024-07-01 2025-06-30 04919759 bus:OrdinaryShareClass1 2025-06-30 04919759 bus:OrdinaryShareClass1 2024-06-30 04919759 bus:OrdinaryShareClass2 2025-06-30 04919759 bus:OrdinaryShareClass2 2024-06-30 04919759 bus:AllOrdinaryShares 2025-06-30 04919759 bus:AllOrdinaryShares 2024-06-30 04919759 core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2025-06-30 04919759 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 04919759 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 04919759 bus:FRS102 2024-07-01 2025-06-30 04919759 bus:Audited 2024-07-01 2025-06-30 04919759 bus:Director2 2024-07-01 2025-06-30 04919759 bus:Director3 2024-07-01 2025-06-30 04919759 bus:FullAccounts 2024-07-01 2025-06-30 xbrli:pure xbrli:shares iso4217:GBP