REGISTERED NUMBER: 08935934 (England and Wales)

Financial Statements for the Year Ended 31 March 2025

for

ASR ESTATES (UK) LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

Mr A Raja

REGISTERED OFFICE:

56 Guildford Street

Chertsey

KT16 9BE

REGISTERED NUMBER:

08935934 (England and Wales)

ASSETS

FIXED ASSETS

Tangible assets

4

618,332

708,898

CURRENT ASSETS

Cash at bank

1,716

6,819

620,048

715,717

CAPITAL, RESERVES AND LIABILITIES

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

10,442

4,050

SHAREHOLDERS' FUNDS

10,443

4,051

CREDITORS

5

609,605

711,666

620,048

715,717

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 director and authorised for issue on 31 December 2025 and were signed by:

Mr A Raja - Director

1.	STATUTORY INFORMATION

ASR ESTATES (UK) 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.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

Taxation for the year 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 statement of financial position date.

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 it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST

At 1 April 2024

708,898

Disposals

(90,566

)

At 31 March 2025

618,332

NET BOOK VALUE

At 31 March 2025

618,332

At 31 March 2024

708,898

5.

CREDITORS

31.3.25

31.3.24

£

£

Amounts falling due within one year:

Bank loans and overdrafts

5,807

15,772

Taxation and social security

3,051

3,051

Other creditors

66,643

66,824

75,501

85,647

Amounts falling due after more than one year:

Other creditors

534,104

626,019

Aggregate amounts

609,605

711,666