REGISTERED NUMBER: 00227716 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Ashley & Dumville Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

7

DIRECTORS:

N J K Smith

T Smith

Ms P Smith

Ms E C K Smith

SECRETARY:

Mrs A F W Smith

REGISTERED OFFICE:

Holcombe House

High Street

Deddington

Banbury

OX15 0SL

REGISTERED NUMBER:

00227716 (England and Wales)

ACCOUNTANTS:

Bennett Brooks & Co Ltd

Chartered Accountants

Suite 1, First Floor

Coachworks Arcade

Northgate Street

Chester

Cheshire

CH1 2EY

FIXED ASSETS

Intangible assets

4

24,989

44,989

Tangible assets

5

9,818

12,786

34,807

57,775

CURRENT ASSETS

Debtors

6

779,944

623,253

Cash at bank

17,109

20,330

797,053

643,583

CREDITORS

Amounts falling due within one year

7

(892,268

)

(775,285

)

NET CURRENT LIABILITIES

(95,215

)

(131,702

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(60,408

)

(73,927

)

CAPITAL AND RESERVES

Called up share capital

20,151

20,151

Revaluation reserve

8

-

4,246

Retained earnings

(80,559

)

(98,324

)

(60,408

)

(73,927

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 4 September 2026 and were signed on its behalf by:

N J K Smith - Director

1.	STATUTORY INFORMATION

Ashley & Dumville Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

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

Sale of Goods

Turnover from the sale of goods is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes the original purchase price of the asset and the costs attributable to bringing the asset to its working condition for its intended use.

Depreciation is provided on all tangible assets, at rates calculated to write off the cost less estimated residual value,of each asset on a systematic basis over their estimated useful lives as follows:

Plant and Machinery - 25% on cost

Leasehold improvements - 10% on cost

Fixtures and Fittings - 25% on cost

Motor Vehicles - 25% on NBV

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Share capital

Ordinary shares are classed as equity.

Distribution to equity holders

Dividends are recognised as a liability in the financial statements in the period in which the dividends are approved by the company's shareholders. These amounts are recognised in the statement of changes in equity.

Cash and cash equivalents

Cash and cash equivalents includes cash in hand, cash held with banks and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

321,131

AMORTISATION

At 1 January 2025

276,142

Charge for year

20,000

At 31 December 2025

296,142

NET BOOK VALUE

At 31 December 2025

24,989

At 31 December 2024

44,989

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

67,918

Additions

426

At 31 December 2025

68,344

DEPRECIATION

At 1 January 2025

55,132

Charge for year

3,394

At 31 December 2025

58,526

NET BOOK VALUE

At 31 December 2025

9,818

At 31 December 2024

12,786

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

32,539

51,756

Other debtors

747,405

571,497

779,944

623,253

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

21,170

22,499

Taxation and social security

5,281

12,689

Other creditors

865,817

740,097

892,268

775,285

8.

RESERVES

Revaluation

reserve

£

At 1 January 2025

4,246

Property revaluation

(4,246

)

At 31 December 2025

-

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the end of the year the director was owed £861,048 (2024: £736,657) by the company, which is repayable on demand and attracts no interest.

10.	RELATED PARTY DISCLOSURES

As at the balance sheet date, £771,524 (2024: £578,954) is owed to Ashley and Dumville Limited from Eleven Worldwide Limited, of which N J K Smith is also a director.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Ashley & Dumville Limited for the year ended 31 December 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Ashley & Dumville Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Ashley & Dumville Limited and state those matters that we have agreed to state to the Board of Directors of Ashley & Dumville Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ashley & Dumville Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Ashley & Dumville Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Ashley & Dumville Limited. You consider that Ashley & Dumville Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Ashley & Dumville Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Bennett Brooks & Co Ltd

Chartered Accountants

Suite 1, First Floor

Coachworks Arcade

Northgate Street

Chester

Cheshire

CH1 2EY

4 September 2026