Company registration number 16034743 (England and Wales)
ASH 177 Limited
Unaudited Financial Statements
For the period ended 31 March 2026
ASH 177 Limited
Contents
Page
Accountants' report
1
Balance sheet
2
Notes to the financial statements
3 - 5
ASH 177 Limited
Accountants' report to the director on the preparation of the unaudited statutory Financial Statements of ASH 177 Limited for the period ended 31 March 2026
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of ASH 177 Limited for the period ended 31 March 2026 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of ASH 177 Limited, as a body, in accordance with the terms of the engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of ASH 177 Limited and state those matters that we have agreed to state to the b oard of d irectors of ASH 177 Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ASH 177 Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that ASH 177 Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of ASH 177 Limited. You consider that ASH 177 Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of ASH 177 Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

DJH Derby Limited
Accountants
5 Prospect Place
Millennium Way
Pride Park
Derby
DE24 8HG
17 July 2026
ASH 177 Limited
Balance Sheet
As at 31 March 2026
- 2 -
2026
Notes
£
£
Fixed assets
Investments
3
2,723,550
Current assets
Cash at bank and in hand
100
Creditors: amounts falling due within one year
4
(2,603,550)
Net current liabilities
(2,603,450)
Total assets less current liabilities
120,100
Creditors: amounts falling due after more than one year
5
(120,000)
Net assets
100
Capital and reserves
Called up share capital
6
100

For the financial period ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of 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 and signed by the director and authorised for issue on 17 July 2026
A Chappell
Director
Company registration number 16034743 (England and Wales)
ASH 177 Limited
Notes to the financial statements
For the period ended 31 March 2026
- 3 -
1
Accounting policies
Company information

ASH 177 Limited is a private company limited by shares incorporated in England and Wales. The registered office is 5 Prospect Place, Millennium Way, Pride Park, Derby, United Kingdom, DE24 8HG.

1.1
Reporting period

The company was incorporated on 22 October 2024 and this is the first set of financial statements. Therefore, the financial statements have been prepared for a 1 7 month period.

1.2
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, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.3
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.4
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

ASH 177 Limited
Notes to the financial statements (continued)
For the period ended 31 March 2026
1
Accounting policies
(Continued)
- 4 -
1.5
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.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, 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.

2
Employees

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

2026
Number
Total
1
ASH 177 Limited
Notes to the financial statements (continued)
For the period ended 31 March 2026
- 5 -
3
Fixed asset investments
2026
£
Shares in group undertakings and participating interests
2,723,550
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 22 October 2024
-
Additions
2,723,550
At 31 March 2026
2,723,550
Carrying amount
At 31 March 2026
2,723,550
4
Creditors: amounts falling due within one year
2026
£
Amounts owed to group undertakings
2,423,550
Other creditors
180,000
2,603,550
5
Creditors: amounts falling due after more than one year
2026
£
Other creditors
120,000
6
Called up share capital
2026
2026
Ordinary share capital
Number
£
Issued and fully paid
Ordinary shares of £1 each
100
100
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