A & J Hastings Ltd

A & J Hastings Ltd
Statement of Financial Position
As at 31 July 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	44,158	44,158
		44,158	44,158
Current assets
Cash at bank and in hand		12,618	12,618
Creditors: amount falling due within one year	4	(56,110)	(56,110)
Net current assets		(43,492)	(43,492)

Total assets less current liabilities		666	666
Net assets		666	666

Capital and reserves
Called up share capital	5	2	2
Profit and loss account		664	664
Shareholders' funds		666	666

For the year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 31 July 2026 and were signed on its behalf by:

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Khem Kumari Burathoki
Director

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Jashmin Shrestha
Director

A & J Hastings Ltd
Notes to the Financial Statements
For the year ended 31 July 2025

General Information

A & J Hastings Ltd is a private company, limited by shares, registered in England and Wales, registration number 15015429, registration address 44 Kings Road, Saint Leonards-on-sea, East Sussex, TN37 6DY.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.

2.	Average number of employees Average number of employees during the year was 7 (2024 : 7).

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 August 2024	44,158	44,158
Additions	-	-
Disposals	-	-
At 31 July 2025	44,158	44,158
Net book values
At 31 July 2025	44,158	44,158
At 31 July 2024	44,158	44,158

Creditors: amount falling due within one year

	2025 £	2024 £
Corporation Tax	1,307	1,307
PAYE & Social Security	1,655	1,655
Other Creditors	1,257	1,257
Wages & Salaries Control Account	5,774	5,774
Directors' Current Accounts	46,117	46,117
	56,110	56,110

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
2 Class A shares of £1.00 each	2		2
	2		2

Registered Number: 15015429
England and Wales
A & J HASTINGS LTD

Unaudited Filleted Financial Statements

Period of accounts Start date: 01 August 2024 End date: 31 July 2025