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Registered number: 07650628 ASTRAUK HOLDINGS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 OCTOBER 2025
ASTRAUK HOLDINGS LIMITED REGISTERED NUMBER:07650628
BALANCE SHEET AS AT 31 OCTOBER 2025
|  | 2025 |  | 2024
Fixed assets |  |  |  |
Tangible assets |  | 168,067 |  | 168,067
Investments |  | 200 |  | 200
|  | 168,267 |  | 168,267
Current assets |  |  |  |
Debtors: amounts falling due within one year | 88,111 |  | 162,306 |
| 88,111 |  | 162,306 |
Creditors: amounts falling due within one year | (74,086) |  | (66,886) |
Net current assets |  | 14,025 |  | 95,420
Total assets less current liabilities |  | 182,292 |  | 263,687
Net assets |  | £182,292 |  | £263,687
Capital and reserves |  |  |  |
Called up share capital |  | 211 |  | 211
Share premium account |  | 2,739 |  | 2,739
Profit and loss account |  | 179,342 |  | 260,737
|  | £182,292 |  | £263,687
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ASTRAUK HOLDINGS LIMITED REGISTERED NUMBER:07650628
BALANCE SHEET (CONTINUED) AS AT 31 OCTOBER 2025 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with 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 27 March 2026.
................................................ Mr G Lawson
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
ASTRAUK HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
1. | General information
AstraUK Holdings Limited is a private, limited company by shares, incorporated in England and Wales. The company registration number is 07650628. The registered office of the company is Henwood House, Henwood, Ashford, Kent, TN24 8DH. The principal place of business is Chaucer House, Stone Street, Canterbury, CT4 5PW. 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 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. 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 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: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. 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
ASTRAUK HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 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, as below. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - | not depreciated
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 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of Income and Retained Earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.5 | 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.
| 2.6 | 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 subsequently at amortised cost using the effective interest method.
| 2.7 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
| 2.8 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Page 4
ASTRAUK HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Tangible fixed assets
|  | Freehold property
| Cost or valuation |
| At 1 November 2024 | 168,067
| At 31 October 2025 | 168,067
| Net book value |
| At 31 October 2025 | £168,067
| At 31 October 2024 | £168,067
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ASTRAUK HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
5. | Fixed asset investments
|  | Investments in subsidiary companies
| Cost or valuation |
| At 1 November 2024 | 200
| At 31 October 2025 | £200
6. | Debtors
|  |  |  |  | 2025 | 2024
| Amounts owed by group undertakings | 85,361 | 159,556
| Called up share capital not paid | 2,750 | 2,750
|  | £88,111 | £162,306
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
| Other creditors | 73,319 | 66,751
| Accruals and deferred income | 767 | 135
|  | £74,086 | £66,886
8. | Share capital
|  |  |  |  | 2025 | 2024
|  | Allotted, called up and fully paid |  |
|  | 200 (2024 - 200) Ordinary shares of £1.00 each | 200 | 200
|  | 11 (2024 - 11) 'A' Ordinary shares of £1.00 each | 11 | 11
|  |  | £211 | £211
9. | Related party transactions
| At the balance sheet date, Astra UK (Contracts) Limited, a subsidiary of Astrauk Holdings Limited, owed Astrauk Holdings Limited £164,776 (2021 - £151,266).
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