Astin Services Limited - Filleted accounts

Registered number

12196596

Astin Services Limited

Filleted Accounts

5 April 2026

Astin Services Limited
Registered number:		12196596
Balance Sheet
as at 5 April 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		27,789			33,252

Current assets
Debtors	4	286,143			194,668
Cash at bank and in hand		90,021			79,964
		376,164			274,632

Creditors: amounts falling due within one year	5	(29,893)			(43,429)

Net current assets			346,271			231,203

Net assets			374,060			264,455

Capital and reserves
Called up share capital			2			2
Profit and loss account			374,058			264,453

Shareholders' funds			374,060			264,455

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Dr J Astin
Director
Approved by the board on 20 October 2026

Astin Services Limited
Notes to the Accounts
for the year ended 5 April 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 3 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			3		1


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 6 April 2025	9,522		44,738		54,260
	Additions	1,417		-		1,417
	At 5 April 2026	10,939		44,738		55,677

	Depreciation
	At 6 April 2025	7,586		13,422		21,008
	Charge for the year	2,406		4,474		6,880
	At 5 April 2026	9,992		17,896		27,888

	Net book value
	At 5 April 2026	947		26,842		27,789
	At 5 April 2025	1,936		31,316		33,252


4	Debtors			2026		2025
£					£

	Trade debtors			21,989		10,231
	Director's loan account			196,408		137,589
	Other debtors			67,746		46,848
				286,143		194,668


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Trade creditors			-		30
	Taxation and social security costs			29,893		43,399
				29,893		43,429


6	Other information

	Astin Services Limited is a private company limited by shares and incorporated in England. Its registered office is:
	54 Beckford Drive
	Lansdown
	Bath
	BA1 9AU