REGISTERED NUMBER: 06787340 (England and Wales)

Financial Statements for the Year Ended 31 March 2026

for

Ashton York Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr S Jesson

Mr R Pipe

Mrs S V Jesson

Mrs K Pipe

SECRETARY:

Mr R Pipe

REGISTERED OFFICE:

The Old Doctor's House

74 Grange Road

Dudley

West Midlands

DY1 2AW

REGISTERED NUMBER:

06787340 (England and Wales)

FIXED ASSETS

Tangible assets

4

193,986

200,714

Investments

5

812,500

812,500

Investment property

6

157,000

170,000

1,163,486

1,183,214

CURRENT ASSETS

Debtors

630,945

179,356

Cash at bank

257,292

225,962

888,237

405,318

CREDITORS

Amounts falling due within one year

60,631

222,031

NET CURRENT ASSETS

827,606

183,287

TOTAL ASSETS LESS CURRENT LIABILITIES

1,991,092

1,366,501

CREDITORS

Amounts falling due after more than one year

7

(26,920

)

(101,521

)

PROVISIONS FOR LIABILITIES

9

(27,811

)

(37,199

)

NET ASSETS

1,936,361

1,227,781

CAPITAL AND RESERVES

Called up share capital

10

10

10

Revaluation reserve

30,436

43,436

Retained earnings

1,905,915

1,184,335

SHAREHOLDERS' FUNDS

1,936,361

1,227,781

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement 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 S Jesson - Director

Mr R Pipe - Director

1.	STATUTORY INFORMATION

Ashton York Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 as modified by the revaluation of certain assets.

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

Group accounts

The financial statements contain information about Ashton York Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Freehold property

-

0.0001% on cost

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Investments in subsidiaries

Investment in subsidiary undertakings are recognised at cost less impairment for diminution in value.

Investments

Fixed asset investments are stated at cost less provision for permanent diminution in value.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 4 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

293,471

Additions

38,181

Disposals

(29,520

)

At 31 March 2026

302,132

DEPRECIATION

At 1 April 2025

92,757

Charge for year

29,764

Eliminated on disposal

(14,375

)

At 31 March 2026

108,146

NET BOOK VALUE

At 31 March 2026

193,986

At 31 March 2025

200,714

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals

£

COST

At 1 April 2025

107,452

Additions

28,943

Disposals

(20,225

)

At 31 March 2026

116,170

DEPRECIATION

At 1 April 2025

29,326

Charge for year

19,735

Eliminated on disposal

(6,320

)

At 31 March 2026

42,741

NET BOOK VALUE

At 31 March 2026

73,429

At 31 March 2025

78,126

5.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

At 1 April 2025

and 31 March 2026

812,500

NET BOOK VALUE

At 31 March 2026

812,500

At 31 March 2025

812,500

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

170,000

Revaluations

(13,000

)

At 31 March 2026

157,000

NET BOOK VALUE

At 31 March 2026

157,000

At 31 March 2025

170,000

Fair value at 31 March 2026 is represented by:

£

Valuation in 2024

73,436

Valuation in 2025

(30,000

)

Valuation in 2026

(13,000

)

Cost

126,564

157,000

The directors consider the current market value of the investment property to be £157,000.

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS

31.3.26

31.3.25

£

£

Repayable by instalments

Bank loans due over five years

-

29,871

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.26

31.3.25

£

£

Bank loans

-

64,725

A legal charge is in place by Barclays Bank plc regarding all monies owed to the bank.

9.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

£

Deferred tax

Accelerated capital allowances

20,202

26,340

On revaluations

7,609

10,859

27,811

37,199

Deferred

tax

£

Balance at 1 April 2025

37,199

Accelerated capital allowances

(6,138

)

Revaluations

(3,250

)

Balance at 31 March 2026

27,811

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

1.3.24

value:

£

£

400

Ordinary

1p

4

4

300

Ordinary A

1p

3

3

200

Ordinary B

1p

2

2

100

Ordinary C

1p

1

1

10

10

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025:

31.3.26

31.3.25

£

£

Mr S Jesson

Balance outstanding at start of year

79,257

80,037

Amounts advanced

223,849

171,366

Amounts repaid

(168,565

)

(172,146

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

134,541

79,257

Mr R Pipe

Balance outstanding at start of year

98,881

105,272

Amounts advanced

158,809

123,708

Amounts repaid

(118,754

)

(130,099

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

138,936

98,881

All advances were issued on interest free terms with no fixed repayment date.

12.	RELATED PARTY DISCLOSURES

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 wholly owned subsidiaries within the group.