REGISTERED NUMBER: 07785935 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

ASHRANA LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Ms M Y Beefnah

REGISTERED OFFICE:

Cleaveland Lodge

151 Rowhedge Road

Colchester

Essex

CO2 8EJ

REGISTERED NUMBER:

07785935 (England and Wales)

ACCOUNTANTS:

Richard Sexton & Co LLP

3 Manor Road

Colchester

Essex

CO3 3LU

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

112,661

137,006

112,661

137,006

CURRENT ASSETS

Debtors

6

29,193

12,364

Cash at bank and in hand

815,165

651,198

844,358

663,562

CREDITORS

Amounts falling due within one year

7

286,144

220,921

NET CURRENT ASSETS

558,214

442,641

TOTAL ASSETS LESS CURRENT LIABILITIES

670,875

579,647

PROVISIONS FOR LIABILITIES

38,227

43,965

NET ASSETS

632,648

535,682

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

632,448

535,482

632,648

535,682

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 June 2026 and were signed by:

Ms M Y Beefnah - Director

1.	STATUTORY INFORMATION

Ashrana Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost, 25% on cost and 20% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Goodwill

Goodwill has been amortised over a period of 10 years.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 46 (2024 - 48 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2024

and 30 September 2025

1,000,000

AMORTISATION

At 1 October 2024

and 30 September 2025

1,000,000

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Tenants

Plant and

and

Computer

Improvements

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 October 2024

60,138

128,782

229,031

11,118

429,069

Additions

-

4,862

3,818

4,370

13,050

Disposals

-

(872

)

-

-

(872

)

At 30 September 2025

60,138

132,772

232,849

15,488

441,247

DEPRECIATION

At 1 October 2024

-

96,356

191,644

4,063

292,063

Charge for year

-

14,916

16,662

5,163

36,741

Eliminated on disposal

-

(218

)

-

-

(218

)

At 30 September 2025

-

111,054

208,306

9,226

328,586

NET BOOK VALUE

At 30 September 2025

60,138

21,718

24,543

6,262

112,661

At 30 September 2024

60,138

32,426

37,387

7,055

137,006

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

26,800

5,214

Other debtors

1,543

5,500

Prepayments

850

1,650

29,193

12,364

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1

4,962

Tax

81,285

86,201

Social security and other taxes

28,203

22,167

Other creditors

81,066

75,240

Credit cards

8,877

11,406

Pension liability

4,172

3,741

Clients fund

650

650

Directors' current accounts

51,929

2,187

Accrued expenses

29,961

14,367

286,144

220,921

8.	RELATED PARTY

Rent is paid to Ms M Y Beefnah, the company director, of £114,000 (2024 £96,000) in respect of the use of the Cleveland Lodge premises.

Dividends of £100,000 (2024 £320,000) were paid during the year.