Asr Investments Limited

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—5

Registered number: 09155247

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		26,295		-
Investment Properties	5		1,935,945		1,644,906

			1,962,240		1,644,906
CURRENT ASSETS
Debtors	6	-		5,170
Investments		16,000		16,000
Cash at bank and in hand		11,111		6,721

		27,111		27,891
Creditors: Amounts Falling Due Within One Year		(1,846,588 )		(1,575,539 )

NET CURRENT ASSETS (LIABILITIES)			(1,819,477 )		(1,547,648 )

TOTAL ASSETS LESS CURRENT LIABILITIES			142,763		97,258

Creditors: Amounts Falling Due After More Than One Year			(25,009 )		(29,149 )

NET ASSETS			117,754		68,109

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			117,654		68,009

SHAREHOLDERS' FUNDS			117,754		68,109

Page 1

Page 2

Asr Investments Limited

Abridged Balance Sheet (continued)

As At 31 July 2025

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 July 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Romin Kumar

Director

21/04/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Asr Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09155247 . The registered office is Compton House, Walnut Tree Close, Guildford, GU1 4TX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles

25% Written Down Value

2.3. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Total
	£
Cost
As at 1 August 2024	-
Additions	35,060

As at 31 July 2025	35,060

Depreciation
As at 1 August 2024	-
Provided during the period	8,765

As at 31 July 2025	8,765

Net Book Value
As at 31 July 2025	26,295

As at 1 August 2024	-

Page 3

Page 4

Asr Investments Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 July 2025

5. Investment Property

	2025
	£
Fair Value
As at 1 August 2024	1,644,906
Additions	291,039

As at 31 July 2025	1,935,945

6. Debtors

	2025	2024
	£	£
Due after more than one year
Amounts owed by associates	-	4,450

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

8. Other Commitments

Operating Lease Commitments - Land and Buildings

The company leases its premises under a non-cancellable operating lease for a term of fifteen years. The lease requires annual rental payments of £100,000 for the first five years of the term. From year six onwards, the rent is payable at the market rent prevailing at the relevant review dates. At the balance sheet date the company had outstanding commitements for future minimum lease payment under non-cancellable operating lease as follows:

After five years the lease continues for a future tenyears at the market rent. As the future market rent cannot be reliably determined at the balance sheet date, no amount has been included for this period

	2025	2024
	£	£
Not later than one year	100,000	-
Later than one year and not later than five years	350,000	-

	450,000	-

Page 4

Page 5

Asr Investments Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 July 2025

9. Related Party Transactions

The company entered into a tenancy agreement with an associated company UK Shop Enterprises Ltd, a company registered in England, for the occupation of one of its retail units. The associated company is considered a related party by virtue of common ownership and control. During the year, rental income of £70,000 was received from the associated company. All the transaction with the associated company were carried out on normal commercial terms.

During the year the company received funding from associated companies under common control. At the balance sheet date the amount outstanding was £1,015,757 (2024 - £920,000). The loan is interest bearing at 3.5%, unsecured and repayable on demand.

The transactions were conducted on an arm's-length basis.

Page 5