REGISTERED NUMBER: 03286443 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

ASHDALE ENGINEERING AND LIFTING SERVICES

LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

R B Watts

M O Mead

Mrs J L Brown

SECRETARY:

Mrs J L Brown

REGISTERED OFFICE:

Bean Hill Burton

Milford Haven

Pembrokeshire

SA73 1PE

REGISTERED NUMBER:

03286443 (England and Wales)

ACCOUNTANTS:

L M Griffiths & Co Limited

Chartered Certified Accountants

1&2 Merlins Court

Winch Lane

Haverfordwest

Pembrokeshire

SA61 1SB

FIXED ASSETS

Property, plant and equipment

4

472,211

463,562

Investments

5

1,815,520

1,664,988

2,287,731

2,128,550

CURRENT ASSETS

Inventories

169,231

135,576

Debtors

6

418,464

381,910

Cash at bank and in hand

1,103,682

785,235

1,691,377

1,302,721

CREDITORS

Amounts falling due within one year

7

380,206

205,208

NET CURRENT ASSETS

1,311,171

1,097,513

TOTAL ASSETS LESS CURRENT LIABILITIES

3,598,902

3,226,063

PROVISIONS FOR LIABILITIES

93,056

54,497

NET ASSETS

3,505,846

3,171,566

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

3,505,844

3,171,564

SHAREHOLDERS' FUNDS

3,505,846

3,171,566

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 1 July 2026 and were signed on its behalf by:

M O Mead - Director

Mrs J L Brown - Director

1.	STATUTORY INFORMATION

Ashdale Engineering and Lifting Services 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.

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 as modified by the revaluation of certain assets.

The directors are not aware of any material uncertainties in making their assessment of going concern. As a result the going concern basis of accounting has been adopted.

Turnover

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

Property, plant and equipment

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

Freehold property

-

2% on cost

Plant and machinery

-

10% on reducing balance

Motor vehicles

-

25% on reducing balance

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses.

Inventories

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

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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.

Income recognition

The company's turnover represents the sale of goods and services. The company recognises income as soon as the customers service has been provided and a sales invoice billed and sent to the customer.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 25 (2024 - 26 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Improvements

Freehold

to

Plant and

Motor

property

property

machinery

vehicles

Totals

£

£

£

£

£

COST

At 1 January 2025

249,299

170,066

268,443

202,536

890,344

Additions

-

-

-

49,880

49,880

Disposals

-

-

-

(26,685

)

(26,685

)

At 31 December 2025

249,299

170,066

268,443

225,731

913,539

DEPRECIATION

At 1 January 2025

59,832

30,357

174,357

162,236

426,782

Charge for year

4,986

3,402

9,477

22,393

40,258

Eliminated on disposal

-

-

-

(25,712

)

(25,712

)

At 31 December 2025

64,818

33,759

183,834

158,917

441,328

NET BOOK VALUE

At 31 December 2025

184,481

136,307

84,609

66,814

472,211

At 31 December 2024

189,467

139,709

94,086

40,300

463,562

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 January 2025

1,664,988

Revaluations

150,532

At 31 December 2025

1,815,520

NET BOOK VALUE

At 31 December 2025

1,815,520

At 31 December 2024

1,664,988

Cost or valuation at 31 December 2025 is represented by:

Other

investments

£

Valuation in 2021

(14,232

)

Valuation in 2022

(89,792

)

Valuation in 2023

74,834

Valuation in 2024

94,178

Valuation in 2025

150,532

Valuation in 0

1,600,000

1,815,520

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

377,928

351,822

Other debtors

40,536

30,088

418,464

381,910

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

156,925

105,934

Taxation and social security

213,019

81,781

Other creditors

10,262

17,493

380,206

205,208

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

2025

2024

£

£

Ms J L Mead

Balance outstanding at start of year

(4,111

)

(4,311

)

Amounts advanced

-

200

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

(4,111

)

Interest is charged at commercial rates on amounts due from directors.