REGISTERED NUMBER: NI070557 (Northern Ireland)

Ashgrove Conservatories And Sunrooms

Limited

Unaudited Financial Statements

for the Year Ended 30 November 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C M Cassley

L P Cassley

B H Cassley

REGISTERED OFFICE:

Unit 11 Woodhill Commercial Park

Ballymena Road

Cullybackey

Ballymena

Co. Antrim

BT43 5QS

REGISTERED NUMBER:

NI070557 (Northern Ireland)

BANKERS:

First Trust

78 Wellington Street

Ballymena

Co. Antrim

BT43 6AF

FIXED ASSETS

Tangible assets

4

20,832

22,650

CURRENT ASSETS

Stocks

66,877

118,898

Debtors

5

73,075

38,439

Cash at bank

102,001

51,295

241,953

208,632

CREDITORS

Amounts falling due within one year

6

268,725

225,485

NET CURRENT LIABILITIES

(26,772

)

(16,853

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(5,940

)

5,797

CREDITORS

Amounts falling due after more than one year

7

(2,684

)

(5,624

)

PROVISIONS FOR LIABILITIES

-

(351

)

NET LIABILITIES

(8,624

)

(178

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(8,724

)

(278

)

(8,624

)

(178

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 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.

The financial statements were approved by the Board of Directors and authorised for issue on 13 August 2026 and were signed on its behalf by:

C M Cassley - Director

L P Cassley - Director

1.	STATUTORY INFORMATION

Ashgrove Conservatories And Sunrooms Limited is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements have been prepared on a going concern basis.

The directors have considered the company’s financial position, forecast cash flows and future trading prospects for a period of at least 12 months from the date of approval of these financial statements. The directors expect the company to generate sufficient cash from its ongoing operations to meet its liabilities as they fall due.

On the basis of this assessment, the directors consider that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they consider it appropriate to prepare the financial statements on a going concern basis.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 December 2024

85,245

Additions

3,877

Disposals

(12,995

)

At 30 November 2025

76,127

DEPRECIATION

At 1 December 2024

62,595

Charge for year

5,695

Eliminated on disposal

(12,995

)

At 30 November 2025

55,295

NET BOOK VALUE

At 30 November 2025

20,832

At 30 November 2024

22,650

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

54,103

35,830

Bad debt provision

(2,440

)

(2,000

)

VAT Provision

62

-

Deferred tax asset

13,832

-

Prepayments

7,518

4,609

73,075

38,439

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts (see note 8)

3,997

15,164

Trade creditors

97,869

61,155

Taxation and social security

29,099

11,080

Other creditors

137,760

138,086

268,725

225,485

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts (see note 8)

2,684

5,624

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2025

2024

£

£

Net obligations repayable:

Within one year

3,997

15,164

Between one and five years

2,684

5,624

6,681

20,788

Non-cancellable

operating leases

2025

2024

£

£

Within one year

3,820

3,820