ASTRA DESIGNS UK LTD


Director	SWIFT-MOORE, Donna Louise


Registered Address	60 Elm Street
	Chesterfield
	S43 2LH


Registered Number	13201060 (England and Wales)

Statement of Financial Position
28 February 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		8,199		16,336
			8,199		16,336
Current assets
Stocks	4	6,379		9,250
Cash at bank and on hand		795		89
		7,174		9,339
Creditors amounts falling due within one year	5	(14,896)		(49,621)
Net current assets (liabilities)			(7,722)		(40,282)
Total assets less current liabilities			477		(23,946)
Net assets			477		(23,946)
Capital and reserves
Revaluation reserve			24,000		-
Profit and loss account			(23,523)		(23,946)
Shareholders' funds			477		(23,946)

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 Director acknowledges 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 Director on 2 November 2026, and are signed on its behalf by:

SWIFT-MOORE, Donna Louise
Director
Registered Company No. 13201060

ASTRA DESIGNS UK LTD

Notes to the Financial Statements
for the year ended 28 February 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Plant and machinery	20
	Vehicles	25

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. Estimated selling prices are derived from the selling price which the goods would fetch in an open market transaction with established customers.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Total
	£	£	£
Cost or valuation
At 01 March 25	22,000	17,731	39,731
Additions	1,164	-	1,164
Transfers	-	(17,731)	(17,731)
At 28 February 26	23,164	-	23,164
Depreciation and impairment
At 01 March 25	12,989	10,406	23,395
Charge for year	1,976	1,831	3,807
Other adjustments	-	(12,237)	(12,237)
At 28 February 26	14,965	-	14,965
Net book value
At 28 February 26	8,199	-	8,199
At 28 February 25	9,011	7,325	16,336

4.	Stocks

	2026	2025
	£	£
Raw materials and consumables	6,379	9,250
Total	6,379	9,250

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Taxation and social security	92	-
Other creditors	14,437	48,686
Accrued liabilities and deferred income	367	935
Total	14,896	49,621