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Registered Number: SC598993
Scotland
AS48 LTD
Unaudited Financial Statements
Period of accounts Start date: 01 April 2025 End date: 31 March 2026

AS48 Ltd Contents Page For the year ended 31 March 2026
Company information | 1
Director's report | 2
Accountants' report | 3
Statement of financial position | 4

AS48 Ltd Company Information For the year ended 31 March 2026
Director | Parbinder SANDU
Registered Number | SC598993
Registered Office | 8A Tweed Mills Dunsdale Road Selkirk TD7 5DZ
Accountants | NS24 Ltd 8A Tweed Mills Dunsdale Road Selkirk TD7 5DZ
1

AS48 Ltd Director's Report For the year ended 31 March 2026
Director's report and financial statements The director presents his/her/their report and accounts for the year ended 31 March 2026. Director The director who served the company throughout the year was as follows:
Parbinder SANDU
Statement of director's responsibilities The director is responsible for preparing the financial statements in accordance with applicable law and regulations. Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The financial statements are required by law to give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to: select suitable accounting policies and then apply them consistently make judgements and estimates that are reasonable and prudent state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The director is responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable him to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. On behalf of the board.
---------------------------------- Parbinder SANDU Director
Date approved: 15 April 2026 2

AS48 Ltd Accountants' Report For the year ended 31 March 2026
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 March 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. NS24 Ltd 31 March 2026 NS24 Ltd 8A Tweed Mills Dunsdale Road Selkirk TD7 5DZ 15 April 2026 3

AS48 Ltd Statement of Financial Position As at 31 March 2026
|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ | £ |  | £ | £
Fixed assets |  |  | 10,996 |  |  | 27,674
Current assets |  | 28,616 |  |  | (49,914) |
Creditors: amount falling due within one year |  | (92,391) |  |  | (9,583) |
Net current assets |  |  | (63,775) |  |  | (59,497)
Total assets less current liabilities |  |  | (52,779) |  |  | (31,823)
Creditors: amount falling due after more than one year |  |  | (6,909) |  |  | (10,930)
Net assets |  |  | (59,688) |  |  | (42,753)
Capital and reserves |  |  | (59,688) |  |  | (42,753)
NOTES TO THE ACCOUNTS General Information AS48 Ltd is a private company, limited by shares, registered in Scotland, registration number SC598993, registration address 8A Tweed Mills, Dunsdale Road, Selkirk, TD7 5DZ. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention. The financial statements are prepared in sterling which is the functional currency of the company.
2. | Average number of employees Average number of employees during the year was 0 (2025 : 1).
For the year ended 31 March 2026 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. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the director on 15 April 2026 and were signed by:
-------------------------------- Parbinder SANDU Director
4