ASTLE PLANNING AND DESIGN LIMITED


Directors	ASTLE, Hayley Anne
	ASTLE, Timothy John


Company Secretary	ASTLE, Hayley Anne


Registered Address	97b Christleton Road
	Chester
	CH3 5UQ


Registered Number	05342917 (England and Wales)

Balance Sheet as at
31 January 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		26,609		27,724
			26,609		27,724
Current assets
Stocks	4	46,305		205,286
Debtors		160,052		685,102
Cash at bank and on hand		439,851		149,681
		646,208		1,040,069
Creditors amounts falling due within one year	5	(361,398)		(362,886)
Net current assets (liabilities)			284,810		677,183
Total assets less current liabilities			311,419		704,907
Provisions for liabilities	6		(6,652)		(6,932)
Net assets			304,767		697,975
Capital and reserves
Called up share capital			2		2
Profit and loss account			304,765		697,973
Shareholders' funds			304,767		697,975

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 28 October 2026, and are signed on its behalf by:

ASTLE, Hayley Anne
Director
Registered Company No. 05342917

ASTLE PLANNING AND DESIGN LIMITED

Notes to the Financial Statements
for the year ended 31 January 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	Turnover represents amounts receivable for services net of VAT as adjusted for amounts due on contracts. 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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Deferred tax
	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.

Deferred tax

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.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

	Finance leases and hire purchase contracts
	Rentals payable under operating leases, including any lease incentives received, are charged to profit & loss on a straight line basis over the term of the relevant lease, except where another more systematic basis is more representative of the time pattern in which economic benefits from the leased asset are consumed.

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2026		2025
	Average number of employees during the year	11		11

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 February 25	6,778	21,182	215,997	243,957
Additions	208	-	14,101	14,309
At 31 January 26	6,986	21,182	230,098	258,266
Depreciation and impairment
At 01 February 25	6,778	21,182	188,273	216,233
Charge for year	28	-	15,396	15,424
At 31 January 26	6,806	21,182	203,669	231,657
Net book value
At 31 January 26	180	-	26,429	26,609
At 31 January 25	-	-	27,724	27,724

4.	Stocks

	2026	2025
	£	£
Work in progress	46,305	205,286
Total	46,305	205,286

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	98,093	6,049
Bank borrowings and overdrafts	-	1,279
Taxation and social security	232,242	207,428
Other creditors	-	117,068
Accrued liabilities and deferred income	31,063	31,062
Total	361,398	362,886

6.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	6,652	6,932
Total	6,652	6,932

7.	Other commitments
	At the reporting end date the company had outstanding lease commitments for future minimum payments under non cancellable operating leases for £115,114 (2025 - £121,920).

8.	Directors advances, credits and guarantees
	Interest free loans have been granted to the directors during the year. The balance at 31 January 2026 was £47,941 (2025 £316,276).