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Registered number: 11432029
A&S Property Solutions Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Property Accounts Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11432029
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,021,683 997,459
1,021,683 997,459
CURRENT ASSETS
Debtors 5 31,985 23,595
Cash at bank and in hand 3,797 6,284
35,782 29,879
Creditors: Amounts Falling Due Within One Year 6 (59,490 ) (55,299 )
NET CURRENT ASSETS (LIABILITIES) (23,708 ) (25,420 )
TOTAL ASSETS LESS CURRENT LIABILITIES 997,975 972,039
Creditors: Amounts Falling Due After More Than One Year 7 (714,628 ) (724,510 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (69,051 ) (61,979 )
NET ASSETS 214,296 185,550
CAPITAL AND RESERVES
Called up share capital 9 1 1
Fair value reserve 221,525 198,597
Profit and Loss Account (7,230 ) (13,048 )
SHAREHOLDERS' FUNDS 214,296 185,550
Page 1
Page 2
For the year ending 31 December 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.
On behalf of the board
Ms Sharon Oh
Director
29/05/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
A&S Property Solutions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11432029 . The registered office is C/O Property Accounts Limited, 59 Castle Street, Reading, RG1 7SN.
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. Turnover
Turnover is recognised as rental income received.
2.3. 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:
Plant & Machinery 20% Straight Line
Motor Vehicles 20% Reducing Balance
2.4. Investment Properties
Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. The fair value of the investment property has been arrived at by the directors best estimate. Changes in fair value are recognised in the profit and loss account.
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Investment Properties Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost or Valuation
As at 1 January 2025 970,000 1,643 42,350 1,013,993
Revaluation 30,000 - - 30,000
As at 31 December 2025 1,000,000 1,643 42,350 1,043,993
Depreciation
As at 1 January 2025 - 1,288 15,246 16,534
Provided during the period - 355 5,421 5,776
As at 31 December 2025 - 1,643 20,667 22,310
Net Book Value
As at 31 December 2025 1,000,000 - 21,683 1,021,683
As at 1 January 2025 970,000 355 27,104 997,459
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 7,235 5,345
Amounts owed by associates 24,750 18,250
31,985 23,595
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 4,549 4,549
Trade creditors - 575
Bank loans and overdrafts 5,333 5,333
Other creditors 9,981 8,496
Directors' loan accounts 11,324 8,043
Amounts owed to related parties 28,303 28,303
59,490 55,299
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Page 5
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 22,292 26,841
Bank loans 18,667 24,000
Other creditors 10,000 10,000
Mortgages 663,669 663,669
714,628 724,510
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 4,549 4,549
Later than one year and not later than five years 22,292 26,841
26,841 31,390
26,841 31,390
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
10. Related Party Transactions
Techie Relocation Support LimitedMutual shareholders£28,303 (2024: £28,303) outstanding creditor balance

Techie Relocation Support Limited

Mutual shareholders

£28,303 (2024: £28,303) outstanding creditor balance

A&S Property Development 214 LimitedMutual shareholders£24,750 (2024: £18,250) outstanding debtor balance

A&S Property Development 214 Limited

Mutual shareholders

£24,750 (2024: £18,250) outstanding debtor balance

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