REGISTERED NUMBER: 15136617 (England and Wales)

Financial Statements

for the Period 13 September 2023 to 30 September 2024

for

Asia Investments UK Private Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J Kumar

J Singh

Mrs A Singh

SECRETARY:

Elemental Company Secretary Limited

REGISTERED OFFICE:

27 Old Gloucester Street

London

WC1N 3AX

REGISTERED NUMBER:

15136617 (England and Wales)

AUDITORS:

Harts Limited

Westminster House

10 Westminster Road

Macclesfield

Cheshire

SK10 1BX

CURRENT ASSETS

Debtors

4

350,200

Cash at bank

1,507,358

1,857,558

CREDITORS

Amounts falling due within one year

5

195,028

NET CURRENT ASSETS

1,662,530

TOTAL ASSETS LESS CURRENT LIABILITIES

1,662,530

CAPITAL AND RESERVES

Called up share capital

6

3,051,000

Retained earnings

(1,388,470

)

SHAREHOLDERS' FUNDS

1,662,530

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 Board of Directors and authorised for issue on 12 September 2025 and were signed on its behalf by:

J Kumar - Director

1.	STATUTORY INFORMATION

Asia Investments UK Private 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition offinancial assets and liabilities like trade and other debtors and creditors, loans from banks and other thirdparties, loans to related parties and investments in non-puttable ordinary shares.

Taxation

Taxation for the period 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Going concern

The directors have a reasonable expectation that the company will continue to have adequate resources to remain in operational existence for the foreseeable future and also for a period of more than one year from the date of approval of these accounts. In addition to this, continued support will be available from the shareholders for the foreseeable future. Therefore, the going concern assumption has been applied in preparing these financial statement.

Cash and Cash Equivalent

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Amounts owed by group undertakings

1,170

Other debtors

349,030

350,200

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

18,371

Taxation and social security

100,104

Other creditors

76,553

195,028

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

3,051,000

Ordinary

1

3,051,000

3,051,000 Ordinary shares of 1 each were allotted and fully paid for cash at par during the period.

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Melissa Bowers FCCA (Senior Statutory Auditor)

for and on behalf of Harts Limited

8.

POST BALANCE SHEET EVENT -

SHARE CAPITAL ISSUANCE

After the balance sheet date, but prior to the approval of these financial statements, the company issued a total of 12,000,000 ordinary shares of £1 each for cash consideration, in two separate tranches. The share capital was fully paid upon issue. This issuance does not affect the financial position at the balance sheet date and has therefore not been reflected in these financial statements.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Asia Investments Private Limited, acompany incorporated in India.

The ultimate controlling party is Anand Automobile, a partnershipfirm registered in India.