ASHTON_ROSE_CONCIERGE_SERVICES_LTD_31_Dec_2025_companies_house_set_of

Ashton Rose Concierge Services Ltd.

Statement of Financial Position

31 December 2025

		2025		2024
	Note	£		£
Current assets
Stocks		-		1,363,683
Debtors	5	-		334,813
Cash at bank and in hand		-		2,681
		-		1,701,177
Creditors: amounts falling due within one year	6	(880	)	(800	)
Net current (liabilities)/assets		(880	)	1,700,377
Total assets less current liabilities		(880	)	1,700,377
Creditors: amounts falling due after more than one year	7	-		(2,158,247	)
Net liabilities		(880	)	(457,870	)
Capital and reserves
Called up share capital		100,000		100,000
Other reserves		327,119		-
Profit and loss account		(427,999	)	(557,870	)
Shareholders deficit		(880	)	(457,870	)

For the year ending

31 December 2025

, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
The director acknowledges their responsibilities for complying with the requirements of the Act 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.

In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered.

These

financial statements

were approved by the board of directors and authorised for issue on

5 August 2026

, and are signed on behalf of the board by:

Mr Y Gantman

Director

Company registration number:

03382400

Ashton Rose Concierge Services Ltd.

Notes to the Financial Statements

Year ended

31 December 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is

5 Stratford Place

London

W1C 1AX

, United Kingdom.

2 Statement of compliance

These

financial statements

have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The

financial statements

have been prepared on the historical cost basis, as modified by the revaluation of certain assets.

The

financial statements

are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

EXCEPTIONAL ITEMS

During the year, accrued loan interest of £158,246.58 was written off.

4 Average number of employees

The average number of persons employed by the company during the year was nil (2024: nil).

5 Debtors

	2025	2024
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	-	332,440
Other debtors	-	2,373
	-	334,813

6 Creditors: amounts falling due within one year

	2025		2024
	£		£
Other creditors	880		800

7 Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Other creditors	-		2,158,247

8 Related party transactions

During the year, the following intra-group transfers were executed as part of group restructuring: Wine fund transferred to Group company 2– £1,363,683.15. Transfer of Amount due from Group company 1 to Group company 2– £259,198.14. Balance of loan liability transferred to Group company 2 – £1,950,000.00. Credit balance of intra-group transfers (£327,118.71) was moved to reserves. This is reflected in the Statement of Changes in Equity as "Reclassification from other reserves to profit and loss account"