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Registered number: 02393218
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 30 APRIL 2026
| A.S. ASHCROFT LIMITED
A.S. ASHCROFT LIMITED |  |
COMPANY INFORMATION
Directors | M. Perrin
| N. Perrin
Company secretary | R.A. Perrin
Registered number | 02393218
Registered office | 64 Cottimore Lane
| Walton-on-Thames
| Surrey
| KT12 2BP
Accountants | Menzies LLP
| Chartered Accountants
| Victoria House
| 50-58 Victoria Road
| Farnborough
| Hampshire
| GU14 7PG
Bankers | Barclays Bank plc
| Walnut Tree Close
| Guildford
| Surrey
| KT22 8DY
A.S. ASHCROFT LIMITED |  |
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 6
A.S. ASHCROFT LIMITED REGISTERED NUMBER:02393218 |  |
STATEMENT OF FINANCIAL POSITION AS AT 30 APRIL 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 143,344 |  | 144,237
|  |  | 143,344 |  | 144,237
Current assets |  |  |  |  |
Stocks | 5 | 4,996,842 |  | 4,328,687 |
Debtors |  | 643,266 |  | 696,643 |
Current asset investments | 6 | 5,000,000 |  | 5,000,000 |
Cash at bank and in hand |  | 4,922,691 |  | 5,056,647 |
|  | 15,562,799 |  | 15,081,977 |
Creditors: amounts falling due within one year | 7 | (1,035,709) |  | (989,172) |
Net current assets |  |  | 14,527,090 |  | 14,092,805
Total assets less current liabilities |  |  | 14,670,434 |  | 14,237,042
Provisions for liabilities |  |  |  |  |
Deferred tax |  |  | (3,176) |  | (3,232)
Net assets |  |  | 14,667,258 |  | 14,233,810
Capital and reserves |  |  |  |  |
Allotted, called up and fully paid share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 14,667,158 |  | 14,233,710
|  |  | 14,667,258 |  | 14,233,810
Page 1
A.S. ASHCROFT LIMITED REGISTERED NUMBER:02393218 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 APRIL 2026 The Directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The Directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ M. Perrin
Director
Date: 21 July 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
A.S. ASHCROFT LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026
1. | General information
A.S. Ashcroft Limited is a private company limited by shares, incorporated in the United Kingdom and registered in England and Wales. The address of the registered office and principal place of business is disclosed on the company information page. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Rendering of services Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Sale of properties Turnover from sales of properties is recognised on legal completion. Legal and other costs are included in cost of sales.
| 2.3 | Government grants
Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the Statement of Income and Retained Earnings in the same period as the related expenditure. Page 3
A.S. ASHCROFT LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026 2.Accounting policies (continued)
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives. Depreciation is provided on the following basis:
|  |  |  | Freehold building | - | Amortisation over 50 years
|  |  |  | Plant and machinery | - | 15% reducing net book value
|  |  |  | Motor vehicles | - | 25% reducing net book value
|  |  |  | Fixtures and fittings | - | 15% reducing net book value
|  |  |  | Office equipment | - | 25% reducing net book value
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.5 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Work in progress and finished goods include labour and attributable overheads.
| 2.6 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date. Page 4
A.S. ASHCROFT LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026
3. | Employees
| The average monthly number of employees, including Directors, during the year was 10 (2025 - 12).
4. | Tangible fixed assets
|  | Land and buildings | Other fixed assets | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 May 2025 | 275,000 | 158,102 | 433,102
| Additions | - | 3,173 | 3,173
| At 30 April 2026 | 275,000 | 161,275 | 436,275
| Depreciation |  |  |
| At 1 May 2025 | 148,500 | 140,365 | 288,865
| Charge for the year | - | 4,066 | 4,066
| At 30 April 2026 | 148,500 | 144,431 | 292,931
| Net book value |  |  |
| At 30 April 2026 | 126,500 | 16,844 | 143,344
| At 30 April 2025 | 126,500 | 17,737 | 144,237
5. | Stocks
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Raw materials and consumables | 3,500 | 3,054
| Work in progress (goods to be sold) | 4,993,342 | 4,325,633
|  | 4,996,842 | 4,328,687
6. | Current asset investments
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Unlisted investments | 5,000,000 | 5,000,000
Page 5
A.S. ASHCROFT LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade creditors | 99,374 | 175,116
| Corporation tax | 211,453 | 214,848
| Other taxation and social security | 107,382 | 112,985
| Other creditors | 561,535 | 419,672
| Accruals and deferred income | 55,965 | 66,551
|  | 1,035,709 | 989,172
| Included within other creditors is a balance due to the Directors of £211,478 (2025: £122,352) which has been provided interest free and is repayable on demand.
Page 6