Registration number: 09854465

Astor Care Tickets Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 7

Astor Care Tickets Limited

(Registration number: 09854465)
Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Investment property	4	2,100,000	2,100,000
Other financial assets	5	3,300,000	3,300,000
		5,400,000	5,400,000
Current assets
Debtors	6	280,133	1,015,133
Cash at bank and in hand		695	27,837
		280,828	1,042,970
Creditors: Amounts falling due within one year	7	(3,686,648)	(3,947,812)
Net current liabilities		(3,405,820)	(2,904,842)
Total assets less current liabilities		1,994,180	2,495,158
Provisions for liabilities		(149,838)	(149,838)
Net assets		1,844,342	2,345,320
Capital and reserves
Called up share capital	8	1	1
Profit and loss account		1,844,341	2,345,319
Shareholders' funds		1,844,342	2,345,320

For the financial year ending 31 August 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.

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 29 May 2026
 

Astor Care Tickets Limited

(Registration number: 09854465)
Balance Sheet as at 31 August 2025

......................................... Dr B Cheung Director

Astor Care Tickets Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
30 St Giles'
Oxford
OX1 3LE

These financial statements were authorised for issue by the director on 29 May 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 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 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

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received for the 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.

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.

Astor Care Tickets Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

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.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Fixed Asset Investments

Fixed asset investments are measured at fair value. Investments which are not publicly traded or where fair value cannot be measured reliably are measured at cost less impairment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2024 - 0).

Astor Care Tickets Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

4	Investment properties

	2025 £
At 1 September 2024 and 31 August 2025	2,100,000

There has been no valuation of investment property by an independent valuer. The investment property was valued by the director at 31 August 2025.

Astor Care Tickets Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

5	Financial Asset Investments

	Financial assets at fair value £	Total £
Cost or valuation
At 1 September 2024	3,300,000	3,300,000
Disposals	(3,300,000)	(3,300,000)
Additions	1,822,500	1,822,500
Fair value adjustments	1,477,500	1,477,500
At 31 August 2025	3,300,000	3,300,000
Carrying amount
At 31 August 2025	3,300,000	3,300,000

6

Debtors

	2025 £	2024 £
Prepayments	-	735,000
Other debtors	280,133	280,133
	280,133	1,015,133

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Amounts owed to group companies	3,388,373	3,944,742
Accruals and deferred income	3,275	3,070
Other creditors	295,000	-
	3,686,648	3,947,812

Astor Care Tickets Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	1	1	1	1

9	Related party transactions

Summary of transactions with other related parties

Shawbridge Investments Limited

Loans to related parties

2025	£	Total £
Advanced	295,000	295,000
At end of period	295,000	295,000

10	Provisions for liabilities

	2025 £	2024 £
Deferred tax
Brought forward	149,838	149,838
Movement in the year	-	-
	149,838	149,838