Company registration number: 15795213
Annual report and unaudited financial statements
for the period ended 30 June 2025
for
Allied Assets Holdings Limited
Pages for filing with the Registrar
Company registration number: 15795213
Allied Assets Holdings Limited
Balance sheet
as at 30 June 2025
Note £ £
Fixed assets
Investments 4 940,782
940,782
Total assets less current liabilities 940,782
NET ASSETS 940,782
Capital and reserves
Called up share capital 12
Share premium account 940,770
TOTAL EQUITY 940,782
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the period ended 30 June 2025.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 4 September 2026 and signed on its behalf by:
Mr S Master, Director Mrs S Master, Director
4 September 2026 4 September 2026
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Allied Assets Holdings Limited
Notes to the financial statements
for the period ended 30 June 2025
1 Company information
Allied Assets Holdings Limited is a private company registered in England and Wales. Its registered number is 15795213. The company is limited by shares. Its registered office is 41 Selborne Road, Ilford, England, IG1 3AH.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
3 Average number of employees
During the period the average number of employees was 1.
4 Fixed asset investments
Investments other than loans
Other
investments
other than
loans
£
Cost
Additions 940,782
At 30 June 2025 940,782
Net book value
At 30 June 2025 940,782
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Allied Assets Holdings Limited
Notes to the financial statements - continued
for the period ended 30 June 2025
5 Equity Value
Company Equity Value
Kidz Corner (UK) Ltd (£46,322.00 X 60%) £27,793.00
Master Property (UK) Ltd (£644,000.00 X 60%) £386,400.00
Samli Property Services Ltd (£877,648.00 X 60%)£526,589.00

Total £940,782

To calculate the market value of the Shares in the Company, it is appropriate to apply a DLOM. Compared to similar interest in public companies, ownership interest is not readily marketable for closely held companies. The value of a share of stock in a privately held company is usually less than an otherwise comparable share in a publicly held company.

As the Company is unquoted at the valuation date, the marketability of the business is narrow and difficult to predict. Based on our experience in undertaking business valuations, a discount of between 30-50% is appropriate in these circumstances. This level of discount is typical when valuing unquoted trading companies and is in general in line with HM Revenue and Customers guidance when putting a value on a business transaction on an arm's length basis.

40% seems appropriate in this instance as shares in these companies are going to be difficult to sell as the business is reliant on the services provided by the directors who would not continue if the company was to be sold.
6 Business Combinations
During the year, the company was incorporated and entered into a share-for-share exchange arrangement to acquire 100% of the issued share capital of Kidz Corner (UK) Ltd, Master Property (UK) Ltd, and Samli Property Services Ltd.

The transaction has been accounted for as a business combination using the acquisition method in accordance with Section 19 of FRS 102.

The date of acquisition was [25/10/2024].

The consideration for the acquisition comprised the issue of 12 ordinary shares by the company. The fair value of the consideration has been determined by reference to a market value of £115,597.75 per share at the acquisition date.

The identifiable assets and liabilities of the subsidiaries have been recognised at their fair values at the date of acquisition.

No goodwill has arisen on the acquisition, as the fair value of the consideration is equal to the fair value of the net assets acquired.

Any costs directly attributable to the business combination have been expensed in the profit and loss account in accordance with FRS 102.
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Allied Assets Holdings Limited
Notes to the financial statements - continued
for the period ended 30 June 2025
7 Share Capital
Allotted, called up and fully paid:

Class A ordinary shares: 4 shares of £1 each – £4
Class B ordinary shares: 4 shares of £1 each – £4
Class C ordinary shares: 4 shares of £1 each – £4

Total share capital – £12

The Class A, Class B and Class C ordinary shares rank pari passu in all respects unless otherwise stated in the company's Articles of Association.
8 Related Party Transactions
During the year, the company entered into a share-for-share exchange arrangement with the shareholders of its subsidiary undertakings to acquire 100% of their issued share capital.

The shareholders of the subsidiaries are also directors and/or shareholders of the company and are therefore considered related parties.

The transaction was undertaken at fair value and is considered to be at arm's length.

There were no other material related party transactions during the year which require disclosure under Section 1A of FRS 102.
9 Related Party Transactions
The Company has related party relationships with its subsidiaries. The following transactions occurred with related parties during the year:

Subsidiaries: The Company owns 50% of the share capital of its subsidiaries, which are listed in Note 5.
Share-for-share exchange: The acquisition of subsidiaries by way of share-for-share exchange is considered a related party transaction.
Intercompany balances: There were loans, management charges, and other balances between the Company and its subsidiaries. All amounts were settled during the year, and the year-end balances were nil.
Key management personnel: There are no Directors emoluments.

No other material transactions with related parties occurred during the year.
10 Controlling party
Controlling Party

The company is controlled by its shareholders.
The shareholders of the company are also the directors.
No single entity or individual exercises control over the company other than through shareholding and voting rights.

The company is a holding company.
The shareholders of the company are the same individuals who were shareholders in the subsidiaries acquired during the year.
No individual or entity exercises control over the company other than through shareholding and voting rights.
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