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Registration number: 06118610

Asher Homes UK Limited
(A company limited by guarantee)
Unaudited Filleted Abridged Financial Statements
for the Year Ended 31 December 2025

Asher Homes UK Limited

Contents

Company Information | 1
Accountants' Report | 2
Abridged Balance Sheet | 3
Notes to the Unaudited Abridged Financial Statements | 4 to 5

Asher Homes UK Limited

Company Information

Director | Mr John Charles Cottingham

Company secretary | Mr Raymond Eric Puttick

Registered office | Cosmopolitan House Old Fore Street Sidmouth Devon EX10 8LS

Accountants | Easterbrook Eaton Limited Chartered AccountantsCosmopolitan House Old Fore Street Sidmouth Devon EX10 8LS

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Asher Homes UK Limited
for the Year Ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Asher Homes UK Limited for the year ended 31 December 2025 as set out on pages 3 to 5 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Asher Homes UK Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Asher Homes UK Limited and state those matters that we have agreed to state to the Board of Directors of Asher Homes UK Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Asher Homes UK Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Asher Homes UK Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Asher Homes UK Limited. You consider that Asher Homes UK Limited 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 accounts of Asher Homes UK Limited. 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 accounts.

......................................
Easterbrook Eaton Limited
Chartered Accountants
Cosmopolitan House
Old Fore Street
Sidmouth
Devon
EX10 8LS

16 March 2026

Asher Homes UK Limited

(Registration number: 06118610)
Abridged Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Debtors |  | 2 | 2
Cash at bank and in hand |  | 113 | 149
|  | 115 | 151
Creditors: Amounts falling due within one year |  | (1,115) | (842)
Total assets less current liabilities |  | (1,000) | (691)
Accruals and deferred income |  | (288) | (288)
Net liabilities |  | (1,288) | (979)
Reserves |  |  |
Retained earnings |  | (1,288) | (979)
Deficit |  | (1,288) | (979)

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 16 March 2026

......................................... Mr John Charles Cottingham Director

Asher Homes UK Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a company limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.

The address of its registered office is:
Cosmopolitan House
Old Fore Street
Sidmouth
Devon
EX10 8LS

The principal place of business is:
Asher House
Gerway Lane
Ottery St. Mary
Devon
EX11 1PW

These financial statements were authorised for issue by the director on 16 March 2026.

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 abridged 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 abridged 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.

Going concern

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/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.

Asher Homes UK Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

Tax

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.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4 | Related party transactions

Loans from related parties

2025 | Other related parties £ | Total £
At start of period | 842 | 842
At end of period | 842 | 842

2024 | Other related parties £ | Total £
At start of period | 541 | 541
Advanced | 301 | 301
At end of period | 842 | 842

Terms of loans from related parties

Current Year paymnents made by Affordable Homes (UK) Limted (a company controlled by John Charles Cottingham) on behalf of Asher Homes UK Limited. No interest is chargeable on the loan outstanding.