REGISTERED NUMBER: 15217961 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

ASH CRESCENT CAPITAL LIMITED

Page

Balance Sheet

1

FIXED ASSETS

638,462

638,462

CURRENT ASSETS

71,234

51,513

CREDITORS

Amounts falling due within one year

(335,380

)

(323,031

)

NET CURRENT LIABILITIES

(264,146

)

(271,518

)

TOTAL ASSETS LESS CURRENT LIABILITIES

374,316

366,944

CREDITORS

Amounts falling due after more than one year

(336,561

)

(336,561

)

NET ASSETS

37,755

30,383

CAPITAL AND RESERVES

37,755

30,383

NOTES TO THE FINANCIAL STATEMENTS

1.	STATUTORY INFORMATION

Ash Crescent Capital Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

15217961

Registered office:

2 Yeomanry Mews

Stratford-Upon-Avon

CV37 6FJ

2.	FRS TRANSITION NOTE

The principle accounting policies adopted in the preparation of the financial statements are set out below.

The company adopted FRS 105 "Micro Entities" in the current year and both the financial performance and financial position of the company have remained unchanged as a result of the transition.

The date of transition was 18 October 2023.

3.	AVERAGE NUMBER OF EMPLOYEES

The average number of employees during the year was NIL (2024 - 1 ) .

4.	PRIOR YEAR ADJUSTMENT

During the year, material errors were discovered relating to the financial statements for the period ended 31 October 2024, specifically involving the incorrect recognition of investment property and the ageing of long term creditors. The comparative figures for 2024 have been restated retrospectively in accordance with Section 8 of FRS 105.

The investment property acquired in the period ended 31 October 2024 for £638,462, was incorrectly classified as land and buildings within fixed assets with a corresponding depreciation policy. This has now restated and reclassified as an investment property, with no such depreciation policy applicable, with the asset held at cost less impairment under FRS 105.

A long term loan totalling £336,531, that is due to be repaid in more than five years, was incorrectly split between amounts falling due within one year and amounts falling due within two to five years, of £20,160 and £316,401, respectively, in the period ended 31 October 2024. This total balance has been restated and reclassified within amounts falling due within more than five years.

The net current asset have increased by £20,160 to be £366,944. The profit for the year and the net assets for the period have remained unchanged,

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 31 July 2026 and were signed by:

I A Collins - Director