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Registration number: 09656093

Hayrish Asset Management Limited
Annual Report and Unaudited Financial Statements- Companies house filing
for the Year Ended 30 June 2025

Hayrish Asset Management Limited

(Registration number: 09656093)
Statement of Financial Position as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 9,870 | 11,204
Current assets |  |  |
Debtors | 6 | 514,625 | 517,041
Other financial assets | 5 | 528,621 | 525,043
Cash at bank and in hand |  | 168,254 | 140,994
|  | 1,211,500 | 1,183,078
Creditors: Amounts falling due within one year | 7 | (201,320) | (123,175)
Net current assets |  | 1,010,180 | 1,059,903
Total assets less current liabilities |  | 1,020,050 | 1,071,107
Provisions for liabilities |  | (13,121) | (10,984)
Net assets |  | 1,006,929 | 1,060,123
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Profit and loss account |  | 1,006,829 | 1,060,023
Shareholders' funds |  | 1,006,929 | 1,060,123

For the financial year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the Board on 3 October 2025 and signed on its behalf by:

Hayrish Asset Management Limited

(Registration number: 09656093)
Statement of Financial Position as at 30 June 2025

......................................... Mr A W Walton Director

Hayrish Asset Management Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is: Knoll House, Knoll Road, Camberley, Surrey, GU15 3SY. United Kingdom.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.
The company recognises revenue when: The amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated into the respective functional currency of the entity at the rates prevailing on the reporting date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at rates prevailing on the initial transaction dates. Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Hayrish Asset Management Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures and fittings | 25% reducing balance
Plant and machinery | 25% reducing balance

Investments

Investments in equity shares which are publicly traded or where fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit and loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are recognised at cost less impairment.

Trade debtors

Short term debtors are measured at transaction price, less any impairment.

Cash and cash equivalents

Cash is represented by cash in hand and bank deposits.

Trade creditors

Short term creditors are measured at the transaction price.

Provisions

Provisions are recognised when the company has an obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Hayrish Asset Management Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Employee benefits

Short-term employee benefits are recognised as an expense in the period which they are incurred.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors, loans from banks and other third parties, and loans to related parties.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 5 (2024 - 5).

Hayrish Asset Management Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

4 | Tangible assets

| Fixtures and fittings £ | Plant and machinery £ | Total £
Cost or valuation
At 1 July 2024 | 20,960 | 5,124 | 26,084
Additions | 1,963 | - | 1,963
At 30 June 2025 | 22,923 | 5,124 | 28,047
Depreciation
At 1 July 2024 | 13,599 | 1,281 | 14,880
Charge for the year | 2,336 | 961 | 3,297
At 30 June 2025 | 15,935 | 2,242 | 18,177
Carrying amount
At 30 June 2025 | 6,988 | 2,882 | 9,870
At 30 June 2024 | 7,361 | 3,843 | 11,204

5 | Other financial assets (current and non-current)

| Financial assets at fair value through profit and loss £ | Total £
Current financial assets
Cost or valuation
At 1 July 2024 | 525,043 | 525,043
Fair value adjustments | 18,335 | 18,335
Additions | 170,217 | 170,217
Disposals | (184,974) | (184,974)
At 30 June 2025 | 528,621 | 528,621
Impairment
Carrying amount
At 30 June 2025 | 528,621 | 528,621

Hayrish Asset Management Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

6 | Debtors

| Note | 2025 £ | 2024 £
Trade debtors |  | 281,480 | 191,220
Amounts owed by related parties |  | 68,357 | 93,008
Other debtors |  | 163,949 | 157,813
Prepayments |  | 839 | -
Accrued income |  | - | 75,000
|  | 514,625 | 517,041

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Trade creditors | 37,877 | 36,712
Taxation and social security | 91,183 | 53,382
Accruals and deferred income | 66,637 | 25,771
Other creditors | 5,623 | 7,310
| 201,320 | 123,175

8 | Parent and ultimate parent undertaking

The company's immediate parent is The Hayrish Group Limited, incorporated in England.
The ultimate parent is Hayrish Holdings Limited, incorporated in England.