For the financial year ended 30 March 2026 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 of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

Ash Builders UK Limited is a private company limited by shares incorporated in England and Wales. The registered office is 238 Station Road, Addlestone, Surrey, United Kingdom, KT15 2PS.

These financial statements have been prepared under the historical cost convention in accordance with FRS 102, including the provisions of Section 1A applicable to small entities, and the Companies Act 2006.

The financial statements are presented in sterling and rounded to the nearest pound.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

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

At the year end, the company had net liabilities of £96,012 (2025: £101,266), which included amounts owed to the director of £120,312 (2025: £146,750).

The director has considered the company's financial position, future trading prospects and anticipated cash flows. Having regard to the continued financial support available to the company, the director considers that the company has adequate resources to continue trading for the foreseeable future.

Revenue represents amounts receivable for building and construction services and is stated net of VAT.

Revenue from construction contracts is recognised by reference to the stage of completion of the work performed where this can be reliably measured. Where the outcome cannot be reliably estimated, revenue is recognised to the extent of costs incurred that are expected to be recoverable. Any anticipated losses on contracts are recognised immediately.

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

Depreciation is provided to write off the cost of assets over their estimated useful economic lives at the following annual rates:

Gains and losses on disposal are recognised in the profit and loss account.

The company's financial assets and liabilities comprise trade and other debtors, cash at bank, trade and other creditors and borrowings. These are initially recognised at transaction price and subsequently measured at amortised cost where applicable.

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax is calculated on taxable profits for the year using tax rates enacted or substantively enacted at the reporting date.

Deferred tax is recognised on timing differences between the recognition of income and expenditure for accounting and tax purposes. Deferred tax assets are recognised only to the extent that it is probable that sufficient future taxable profits will be available against which they can be utilised.

Employee remuneration and associated costs are recognised in the period in which the services are provided.

The recognition of deferred tax assets requires the director to assess the likelihood of sufficient future taxable profits being generated to utilise the company's brought-forward tax losses.

In making this assessment, the director considers the company's trading performance and expected future profitability.

The average monthly number of persons (including directors) employed by the company during the year was:

At 30 March 2026, the company owed the director £120,312 (2025: £146,750). The balance is included within other creditors and represents funds advanced to the company and other amounts credited to the director's loan account. The balance is unsecured, interest-free and repayable on demand.