Caseware UK (AP4) 2024.0.164 2024.0.164 2025-08-31 2025-08-31 false 5 2024-09-01 false that of a care services provider.5 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11387455 2024-09-01 2025-08-31 11387455 2023-09-01 2024-08-31 11387455 2025-08-31 11387455 2024-08-31 11387455 c:Director1 2024-09-01 2025-08-31 11387455 d:Buildings d:LongLeaseholdAssets 2024-09-01 2025-08-31 11387455 d:Buildings d:LongLeaseholdAssets 2025-08-31 11387455 d:Buildings d:LongLeaseholdAssets 2024-08-31 11387455 d:MotorVehicles 2024-08-31 11387455 d:FurnitureFittings 2024-09-01 2025-08-31 11387455 d:FurnitureFittings 2025-08-31 11387455 d:FurnitureFittings 2024-08-31 11387455 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 11387455 d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 11387455 d:CurrentFinancialInstruments 2025-08-31 11387455 d:CurrentFinancialInstruments 2024-08-31 11387455 d:CurrentFinancialInstruments 1 2025-08-31 11387455 d:CurrentFinancialInstruments 1 2024-08-31 11387455 d:CurrentFinancialInstruments 4 2025-08-31 11387455 d:CurrentFinancialInstruments 4 2024-08-31 11387455 d:Non-currentFinancialInstruments 2025-08-31 11387455 d:Non-currentFinancialInstruments 2024-08-31 11387455 c:Micro-entities 2024-09-01 2025-08-31 11387455 c:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 11387455 c:FullAccounts 2024-09-01 2025-08-31 11387455 c:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 11387455 f:PoundSterling 2024-09-01 2025-08-31 iso4217:GBP xbrli:pure

Registered number: 11387455 ASRA PARK LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 AUGUST 2025
ASRA PARK LTD REGISTERED NUMBER: 11387455 STATEMENT OF FINANCIAL POSITION AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  | 32,841 |  | 152,129
Current assets | 180,411 |  | 200,206 |
Creditors: amounts falling due within one year | (169,113) |  | (247,137) |
Net current assets/(liabilities) |  | 11,298 |  | (46,931)
Total assets less current liabilities |  | 44,139 |  | 105,198
Creditors: amounts falling due after more than one year |  | (28,616) |  | (3,531)
Provisions for liabilities |  |  |  |
Deferred taxation | - |  | (525) |
|  | - |  | (525)
Net assets |  | 15,523 |  | 101,142
Capital and reserves |  | 15,523 |  | 101,142
Notes
Average number of employees
The average monthly number of employees, including directors, during the year was 5 (2024 - 5). The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. These financial statements have been prepared in accordance with the provisions applicable to entities subject to the micro-entities' regime. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 6 February 2026.
Mr Rajendra Thakerar
Director
Page 1
ASRA PARK LTD REGISTERED NUMBER: 11387455 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 AUGUST 2025 Page 2
ASRA PARK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | General information
Asra Park Ltd is a private company, limited by share capital, incorporated in England & Wales under registration number 11387455. The address of the registered office is situated at Level 5A, Maple House, 149 Tottenahm Court Road, London, W1T 7NF. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 105 the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | 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. Page 3
ASRA PARK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.3 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, mixed basis. Depreciation is provided on the following basis:
|  |  |  | Leasehold improvements | - |  | 5 years
|  |  |  | Fixtures and fittings | - | 25% | straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.4 | 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.
| 2.5 | Cash and cash equivalents
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.
| 2.6 | 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 subsequentlyat amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the year was 5 (2023 - 5).
Page 4
ASRA PARK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
4. | Tangible fixed assets
|  | Leasehold improvements | Fixtures and fittings | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 September 2024 | 164,204 | 12,157 | 176,361
| At 31 August 2025 | 164,204 | 12,157 | 176,361
| Depreciation |  |  |
| At 1 September 2024 | 14,173 | 10,058 | 24,231
| Charge for the year on owned assets | 117,190 | 2,099 | 119,289
| At 31 August 2025 | 131,363 | 12,157 | 143,520
| Net book value |  |  |
| At 31 August 2025 | 32,841 | - | 32,841
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 177,840 | 130,333
| Amounts owed by connected companies | - | 47,541
Page 5
ASRA PARK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 24,416 | 5,219
| Trade creditors | 510 | -
| Corporation tax payable | 10,249 | 10,816
| Amounts owed to connected companies | 100,453 | 23,653
| Wages and Salaries | 5,302 | 5,793
| PAYE and NIC payable | 947 | 8,164
| Accruals and deferred income | 150 | 150
| Director's loan account | 27,086 | 193,342
|  | 169,113 | 247,137
| The bank loans are unsecured and include a Bounce Back Loan and a Funding Circle Loan.
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 28,616 | 3,531
|  | 28,616 | 3,531
| The bank loans are unsecured and include a Bounce Back Loan and a Funding Circle Loan.
8. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (525)
| Utilised in year | 525
| At end of year | -
Page 6
ASRA PARK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 8.Deferred taxation (continued)
| The deferred taxation balance is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | - | (525)
|  | - | (525)
9. | Controlling party
The company is under the control of the director, Mr Rajendra Thakerar, by virtue of the fact that he owns 100% of the issued share capital.
Page 7