ASHTON BUSINESS & PROPERTY LIMITED


Director	MCLACHLAN, Morag


Registered Address	5 Victoria Place
	Airdrie
	ML6 9BU


Registered Number	SC615064 (Scotland)

Balance Sheet as at
30 November 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investments	3		185,991		-
			185,991		-
Current assets
Debtors	4	2,550		3,500
Cash at bank and on hand		411		359
		2,961		3,859
Creditors amounts falling due within one year	5	(69,650)		-
Net current assets (liabilities)			(66,689)		3,859
Total assets less current liabilities			119,302		3,859
Creditors amounts falling due after one year	6		(119,738)		-
Net assets			(436)		3,859
Capital and reserves
Called up share capital			2		2
Profit and loss account			(438)		3,857
Shareholders' funds			(436)		3,859

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 28 July 2026, and are signed on its behalf by:

MCLACHLAN, Morag
Director
Registered Company No. SC615064

ASHTON BUSINESS & PROPERTY LIMITED

Notes to the Financial Statements
for the year ended 30 November 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Fixed asset investments

		Total
		£
	Cost or valuation
	Additions	185,991
	At 30 November 25	185,991
	Net book value
	At 30 November 25	185,991
	At 30 November 24	-

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	2,550	3,500
Total	2,550	3,500

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Other creditors	69,650	-
Total	69,650	-

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Other creditors	119,738	-
Total	119,738	-

7.	Controlling party
	The ultimate controlling party was Miss M McLachlan, a director and shareholder of the company.