Registration number: 08668456

Aston Hughes Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Statement of Changes in Equity	4
Notes to the Unaudited Financial Statements	5 to 8

Aston Hughes Limited

Company Information

Directors

A D Erasmus G Lowe

Registered office

Selby Towers 29 Princes Drive Colwyn Bay Conwy LL29 8PE

Aston Hughes Limited

(Registration number: 08668456)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	166,650	166,650
Current assets
Work in progress	5	56,565	50,290
Debtors	6	465,383	496,028
Cash at bank and in hand		237,859	546,102
		759,807	1,092,420
Creditors: Amounts falling due within one year	7	(801,369)	(938,874)
Net current (liabilities)/assets		(41,562)	153,546
Total assets less current liabilities		125,088	320,196
Creditors: Amounts falling due after more than one year	7	(94,892)	-
Net assets		30,196	320,196
Capital and reserves
Called up share capital	8	80	120
Capital redemption reserve		40	-
Retained earnings		30,076	320,076
Shareholders' funds		30,196	320,196

For the financial year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 18 September 2026 and signed on its behalf by:
 

Aston Hughes Limited

(Registration number: 08668456)
Balance Sheet as at 31 January 2026

......................................... A D Erasmus Director

......................................... G Lowe Director

Aston Hughes Limited

Statement of Changes in Equity for the Year Ended 31 January 2026

	Share capital £	Capital redemption reserve £	Retained earnings £	Total £
At 1 February 2025	120	-	320,076	320,196
Profit for the year	-	-	149,538	149,538
Dividends	-	-	(119,538)	(119,538)
Purchase of own share capital	(40)	-	(320,000)	(320,040)
Other capital redemption reserve movements	-	40	-	40
At 31 January 2026	80	40	30,076	30,196

	Share capital £	Retained earnings £	Total £
At 1 February 2024	120	131,660	131,780
Profit for the year	-	216,679	216,679
Dividends	-	(28,263)	(28,263)
At 31 January 2025	120	320,076	320,196

Aston Hughes Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Selby Towers
29 Princes Drive
Colwyn Bay
Conwy
LL29 8PE

These financial statements were authorised for issue by the Board on 18 September 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Aston Hughes Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures, fittings and equipment	33.3% straight line

Work in progress

Work in progress is recognised at the anticipated sales value for work undertaken at each reporting date.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 15 (2025 - 16).

Aston Hughes Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

4	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 February 2025	166,650	31,579	198,229
At 31 January 2026	166,650	31,579	198,229
Depreciation
At 1 February 2025	-	31,579	31,579
At 31 January 2026	-	31,579	31,579
Carrying amount
At 31 January 2026	166,650	-	166,650
At 31 January 2025	166,650	-	166,650

Included within the net book value of land and buildings above is £166,650 (2025 - £166,650) in respect of freehold land and buildings.
 

5	Work in progress

	2026 £	2025 £
Work in progress	56,565	50,290

6

Debtors

Current	2026 £	2025 £
Trade debtors	457,229	486,413
Other debtors	8,154	9,615
	465,383	496,028

Aston Hughes Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	9	28,458	-
Trade creditors		7,451	8,043
Taxation and social security		189,923	206,217
Other creditors		575,537	724,614
		801,369	938,874

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	9	94,892	-

8	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary shares of £1 each	120	120	120	120

9	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Other borrowings	94,892	-

Current loans and borrowings

	2026 £	2025 £
Other borrowings	28,458	-