ACCOUNTS - Final Accounts preparation

Registered number: 16219168

ASTRI INTERIORS LTD

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2026

ASTRI INTERIORS LTD

REGISTERED NUMBER: 16219168

STATEMENT OF FINANCIAL POSITION

AS AT 31 JANUARY 2026

		2026
Note		£


Current assets
Debtors: amounts falling due within one year	4	1,286
Cash at bank and in hand		1,704
		2,990
Creditors: amounts falling due within one year	5	(6,871)
Net current (liabilities)/assets			(3,881)
Total assets less current liabilities			(3,881)

Net (liabilities)/assets			(3,881)

Capital and reserves
Called up share capital	6	2
Capital redemption reserve		1
Profit and loss account		(3,884)
		(3,881)

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ASTRI INTERIORS LTD

REGISTERED NUMBER: 16219168

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 JANUARY 2026

The director considers 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 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.

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 comprehensive income 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 on 22 June 2026.

William Down

Director

The notes on pages 4 to 6 form part of these financial statements.

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ASTRI INTERIORS LTD

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31 JANUARY 2026

	Called up share capital	Capital redemption reserve	Profit and loss account	Total equity
	£	£	£	£
Comprehensive income for the year
Profit for the year	-	-	117	117
Other comprehensive income for the year	-	-	-	-
Total comprehensive income for the year	-	-	117	117
Contributions by and distributions to owners
Capitalisation/bonus issue	-	-	(1)	(1)
Purchase of own shares	-	1	(4,000)	(3,999)
Shares issued during the year	3	-	-	3
Shares redeemed during the year	(1)	-	-	(1)
Total transactions with owners	2	1	(4,001)	(3,998)
At 31 January 2026	2	1	(3,884)	(3,881)

The notes on pages 4 to 6 form part of these financial statements.

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ASTRI INTERIORS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

1.	General information

The company is registered in England and Wales. The company's registered office is Unit 10 Draycott Indsutrial Estate, Draycott, Moreton In Marsh, England, GL56 9JY. The principal activity of the company is that of the sale and installation of bathrooms and kitchens.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and 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

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue 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 revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue 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 revenue 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.

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ASTRI INTERIORS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

2.Accounting policies (continued)

2.3

Taxation

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 income 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.

2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the year was 2.

Debtors

					2026
					£


	Other debtors	1,286
		1,286

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ASTRI INTERIORS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

5.	Creditors: Amounts falling due within one year
		2026
		£

	Corporation tax	32
	Other creditors	5,339
	Accruals and deferred income	1,500
		6,871

6.	Share capital
		2026
		£

		Allotted, called up and fully paid

		1 Ordinary Shares share of £1.00	1
		1 'A' Ordinary Shares share of £1.00	1

			2

On 30 January 2025 the company issued 2 ordinary shares in order to establish the capital base of the company. On the 18 December 2025 the company bought back 1 ordinary share. On 19 December 2025 there was a bonus issue of 1 Ordinary share also on 19 December 2025 1 ordinary share was converted to an 'A' Ordinary share.

7.	Controlling party

The controlling interest in the company is held by William and Jude Down.

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