Company registration number 09537450 (England and Wales)
AVASTHI GROUP LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
AVASTHI GROUP LTD
COMPANY INFORMATION
Directors
Mrs J Avasthi
Mr V Avasthi
Company number
09537450
Registered office
Unit 1
Corngreaves Industrial Estate
Central Avenue
Cradley Heath
West Midlands
B64 7BY
Accountants
Jerroms GCN Limited
West Point, Second Floor
Mucklow Office Park
Mucklow Hill
Halesowen
B62 8DY
AVASTHI GROUP LTD
CONTENTS
Page
Accountants' report
1
Statement of financial position
2 - 3
Notes to the financial statements
4 - 7
AVASTHI GROUP LTD
REPORT TO THE DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF AVASTHI GROUP LTD
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Avasthi Group Ltd for the year ended 30 April 2025 which comprise, the statement of financial position and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the b oard of d irectors of Avasthi Group Ltd, as a body, in accordance with the terms of our engagement letter dated 27 October 2023. Our work has been undertaken solely to prepare for your approval the financial statements of Avasthi Group Ltd and state those matters that we have agreed to state to the b oard of d irectors of Avasthi Group Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Avasthi Group Ltd and its b oard of d irectors as a body for our work or for this report.

It is your duty to ensure that Avasthi Group Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Avasthi Group Ltd. You consider that Avasthi Group Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Avasthi Group Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Jerroms GCN Limited
Chartered Certified Accountants
West Point, Second Floor
Mucklow Office Park
Mucklow Hill
Halesowen
B62 8DY
9 October 2025
AVASTHI GROUP LTD
STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2025
30 April 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
2,440,853
2,440,853
Investments
4
3,020
3,020
2,443,873
2,443,873
Current assets
Debtors
5
5,493
7,408
Cash at bank and in hand
127,372
132,907
132,865
140,315
Creditors: amounts falling due within one year
6
(172,986)
(181,153)
Net current liabilities
(40,121)
(40,838)
Total assets less current liabilities
2,403,752
2,403,035
Creditors: amounts falling due after more than one year
7
(419,298)
(444,275)
Provisions for liabilities
(273,129)
(273,129)
Net assets
1,711,325
1,685,631
Capital and reserves
Called up share capital
10
1,000
1,000
Revaluation reserve
819,386
819,386
Profit and loss reserves
890,939
865,245
Total equity
1,711,325
1,685,631
AVASTHI GROUP LTD
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 APRIL 2025
30 April 2025
- 3 -

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

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

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 9 October 2025 and are signed on its behalf by:
Mr V Avasthi
Director
Company registration number 09537450 (England and Wales)
AVASTHI GROUP LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
- 4 -
1
Accounting policies
Company information

Avasthi Group Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Unit 1, Corngreaves Industrial Estate, Central Avenue, Cradley Heath, West Midlands, B64 7BY.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

1.2
Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

1.3
Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

The Company adds the carrying amount of an item of fixed assets the cost of replacing part of such an item when the cost is incurred, if the replacement part is expected to provide incremental future benefits to the Company. The carrying amount of the replaced part is derecognised. Repairs and maintenance are charged to profit and loss during the period in which they are incurred.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Long leasehold
0%

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Fixed asset investments

Investments in subsidiary undertakings are recognised at cost.

1.5
Taxation

The tax expense represents the sum of the tax currently payable 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 tax

Current or deferred taxation assets or 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 statement of financial position date.

AVASTHI GROUP LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 5 -
Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
3
2
3
Tangible fixed assets
Long leasehold
£
Cost or valuation
At 1 May 2024 and 30 April 2025
2,440,853
Depreciation and impairment
At 1 May 2024 and 30 April 2025
-
0
Carrying amount
At 30 April 2025
2,440,853
At 30 April 2024
2,440,853

Land and buildings with a carrying amount of £907,485 were revalued at 20 July 2023 by Vail Williams, independent valuers not connected with the company on the basis of market value. The valuation conforms to International Valuation Standards and was based on recent market transactions on arm's length terms for similar properties.

The following assets are carried at valuation. If the assets were measured using the cost model, the carrying amounts would be as follows:

Leasehold Property
2025
2024
£
£
Cost
1,348,338
1,348,338
AVASTHI GROUP LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 6 -
4
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
3,000
3,000
Other investments other than loans
20
20
3,020
3,020
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
-
0
4,592
Prepayments and accrued income
5,493
2,816
5,493
7,408
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
8
23,811
21,454
Trade creditors
1,665
26,616
Amounts owed to group undertakings
3,000
3,000
Corporation tax
7,563
1,964
Other taxation and social security
7,966
-
0
Other creditors
124,219
124,219
Accruals and deferred income
4,762
3,900
172,986
181,153
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
419,298
444,275
8
Loans and overdrafts
2025
2024
£
£
Bank loans
443,109
465,729
Payable within one year
23,811
21,454
Payable after one year
419,298
444,275
AVASTHI GROUP LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
8
Loans and overdrafts
(Continued)
- 7 -

On 6th June 2017 and 8th June 2017, fixed and floating charges over all assets of the company were lodged with Companies House in favour of HSBC Bank Plc.

9
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:

Liabilities
Liabilities
2025
2024
Balances:
£
£
Revaluations
273,129
273,129
There were no deferred tax movements in the year.
10
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary Shares of £1 each
1,000
1,000
1,000
1,000
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