Company registration number 6102961 (England and Wales)
ASTERBROOK LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2026
PAGES FOR FILING WITH REGISTRAR
ASTERBROOK LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
ASTERBROOK LIMITED
BALANCE SHEET
AS AT
28 FEBRUARY 2026
28 February 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Investment property
4
400,000
400,000
Current assets
Debtors
6
-
0
286
Cash at bank and in hand
11,959
4,028
11,959
4,314
Creditors: amounts falling due within one year
7
(5,383)
(3,481)
Net current assets
6,576
833
Total assets less current liabilities
406,576
400,833
Creditors: amounts falling due after more than one year
8
(101,605)
(101,979)
Provisions for liabilities
(21,206)
(21,206)
Net assets
283,765
277,648
Capital and reserves
Called up share capital
101
101
Revaluation reserve
5
111,608
111,608
Profit and loss reserves
172,056
165,939
Total equity
283,765
277,648
ASTERBROOK LIMITED
BALANCE SHEET (CONTINUED)
AS AT
28 FEBRUARY 2026
28 February 2026
- 2 -

For the financial year ended 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements 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 financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 11 July 2026 and are signed on its behalf by:
Mr J F Booth
Director
Company registration number 6102961 (England and Wales)
ASTERBROOK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2026
- 3 -
1
Accounting policies
Company information

Asterbrook Limited is a private company limited by shares incorporated in England and Wales. The registered office is Court House, Court Road, Bridgend, Wales, CF31 1BE.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
20% on cost
1.4
Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

ASTERBROOK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2026
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
0
0
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 March 2025 and 28 February 2026
4,198
Depreciation and impairment
At 1 March 2025 and 28 February 2026
4,198
Carrying amount
At 28 February 2026
-
0
At 28 February 2025
-
0
4
Investment property
2026
£
Fair value
At 1 March 2025 and 28 February 2026
400,000

Investment property was valued at the balance sheet date at open market by the directors.

5
Revaluation reserve
2026
2025
£
£
At the beginning and end of the year
111,608
111,608
6
Debtors
2026
2025
Amounts falling due within one year:
£
£
Other debtors
-
0
286
ASTERBROOK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2026
- 5 -
7
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
1,807
1,381
Corporation tax
1,404
-
0
Other creditors
2,172
2,100
5,383
3,481
8
Creditors: amounts falling due after more than one year
2026
2025
£
£
Other creditors
101,605
101,979
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