Aston Garden Machinery & Repairs Limited

	Page
Balance Sheet	1—2
Statement of Changes in Equity	3
Notes to the Financial Statements	4—6

Registered number: 16011003

		31 October 2025
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		10,482

			10,482
CURRENT ASSETS
Stocks	5	16,219
Debtors	6	3,441
Cash at bank and in hand		1,015

		20,675
Creditors: Amounts Falling Due Within One Year	7	(48,359 )

NET CURRENT ASSETS (LIABILITIES)			(27,684 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(17,202 )

NET LIABILITIES			(17,202 )

CAPITAL AND RESERVES
Called up share capital	8		100
Profit and Loss Account			(17,302 )

SHAREHOLDERS' FUNDS			(17,202)

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Aston Garden Machinery & Repairs Limited

Balance Sheet (continued)

As At 31 October 2025

For the period ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr C J Pinnegar

Director

10th October 2026

The notes on pages 4 to 6 form part of these financial statements.

1. General Information

Aston Garden Machinery & Repairs Limited is a private company, limited by shares, incorporated in England & Wales, registered number 16011003 . The registered office is 7-8 Portmill Lane, Hitchin, Hertfordshire, SG5 1DJ.

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

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Going Concern Disclosure

The directors have a reasonable expectation that the company will continue to operate for the foreseeable future and so these financial statements are prepared on the going concern basis.

2.3. Significant judgements and estimations

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Director's opinion, there are no significant judgements or key sources of estimation uncertainty.

2.4. Turnover

Turnover is derived from machinery repairs and is recognised when the customer has received the service. Turnover is recorded at the fair value of the consideration received or receivable, and excludes value added tax and rebates.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Reducing Balance
Motor Vehicles	33% Reducing Balance

2.6. Stocks and Work in Progress

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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.7. Financial Instruments

The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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Aston Garden Machinery & Repairs Limited

Notes to the Financial Statements (continued)

For the Period 10 October 2024 to 31 October 2025

2.8. Taxation

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 2

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 10 October 2024	-	-	-
Additions	6,000	7,995	13,995

As at 31 October 2025	6,000	7,995	13,995

Depreciation
As at 10 October 2024	-	-	-
Provided during the period	875	2,638	3,513

As at 31 October 2025	875	2,638	3,513

Net Book Value
As at 31 October 2025	5,125	5,357	10,482

As at 10 October 2024	-	-	-

5. Stocks

	31 October 2025
	£
Stock	16,219

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Aston Garden Machinery & Repairs Limited

Notes to the Financial Statements (continued)

For the Period 10 October 2024 to 31 October 2025

6. Debtors

	31 October 2025
	£
Due within one year
Trade debtors	3,441

7. Creditors: Amounts Falling Due Within One Year

	31 October 2025
	£
Trade creditors	11,013
Other creditors	32,842
Taxation and social security	4,504

	48,359

8. Share Capital

	31 October 2025
	£
Allotted, Called up and fully paid	100

9. Related Party Transactions

At the balance sheet date, the directors were owed £21,598.

Page 6

	Share Capital	Profit and Loss Account	Total
	£	£	£
As at 10 October 2024	100	-	100
Loss for the period and total comprehensive income	-	(17,302 )	(17,302)

As at 31 October 2025	100	(17,302 )	(17,202)