REGISTERED NUMBER: 06696078 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2026

for

Ashtop Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D L R Hiscox

REGISTERED OFFICE:

7 Montpellier Villas

Chteltenham

GL50 2XE

REGISTERED NUMBER:

06696078 (England and Wales)

ACCOUNTANTS:

John S Ward & Co Limited

Chartered Certified Accountants

26-28 Headlands

Kettering

Northamptonshire

NN15 7HP

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

434,563

331,683

434,563

331,683

CURRENT ASSETS

Stocks

35,995

35,067

Debtors

6

12,509

13,343

Cash at bank

44,658

59,077

93,162

107,487

CREDITORS

Amounts falling due within one year

7

741,832

716,918

NET CURRENT LIABILITIES

(648,670

)

(609,431

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(214,107

)

(277,748

)

CREDITORS

Amounts falling due after more than one year

8

60,824

26,386

NET LIABILITIES

(274,931

)

(304,134

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(274,933

)

(304,136

)

(274,931

)

(304,134

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 15 October 2026 and were signed by:

D L R Hiscox - Director

1.	STATUTORY INFORMATION

Ashtop 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.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil 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.

Land and buildings

-

in accordance with the property

Plant and machinery etc

-

at variable rates on reducing balance

Stocks

Stocks 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 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 29 (2025 - 36 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2025

and 31 January 2026

70,000

AMORTISATION

At 1 February 2025

and 31 January 2026

70,000

NET BOOK VALUE

At 31 January 2026

-

At 31 January 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 February 2025

300,379

399,203

699,582

Additions

4,730

140,739

145,469

At 31 January 2026

305,109

539,942

845,051

DEPRECIATION

At 1 February 2025

118,948

248,951

367,899

Charge for year

12,500

30,089

42,589

At 31 January 2026

131,448

279,040

410,488

NET BOOK VALUE

At 31 January 2026

173,661

260,902

434,563

At 31 January 2025

181,431

150,252

331,683

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

12,509

13,343

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

5,556

5,564

Hire purchase contracts

14,555

1,403

Trade creditors

71,827

98,721

Taxation and social security

74,329

94,807

Other creditors

575,565

516,423

741,832

716,918

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

19,889

25,451

Hire purchase contracts

40,935

935

60,824

26,386

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts

55,490

2,338

Other Loans

505,443

463,438

Bank Loan

25,464

30,105

586,397

495,881

Secured Loan is secured by a Fixed and Floating Charge over the assets of the Company.

10.	RELATED PARTY DISCLOSURES

At 31st January 2026 the Company owed £505,443 £463,438) to a related party company.

11.	ULTIMATE CONTROLLING PARTY

At 31st January 2026 the ultimate controlling party is Mrs VEA Hiscox