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Registered number:11579380 ALLIED STUDENT ACCOMMODATION LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
ALLIED STUDENT ACCOMMODATION LIMITED CHARTERED ACCOUNTANT'S REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF ALLIED STUDENT ACCOMMODATION LIMITED FOR THE YEAR ENDED 31 DECEMBER 2025 In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the financial statements of Allied Student Accommodation Limited for the year ended 31 December 2025 which comprise the Balance Sheet, the Statement of Changes in Equity and the related notes from the Company's accounting records and from information and explanations you have given me. As a practising member of the Institute of Chartered Accountants, I am subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation. This report is made solely to the director of Allied Student Accommodation Limited in accordance with the terms of my engagement letter. My work has been undertaken solely to prepare for your approval the financial statements of Allied Student Accommodation Limited and state those matters that I have agreed to state to the director of Allied Student Accommodation Limited in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than Allied Student Accommodation Limited and its director for my work or for this report. It is your duty to ensure that Allied Student Accommodation Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Allied Student Accommodation Limited. You consider that Allied Student Accommodation Limited is exempt from the statutory audit requirement for the year. I have not been instructed to carry out an audit or review of the financial statements of Allied Student Accommodation Limited. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements. JUAN CARLOS ARANIBAR BARREDA Certified Chartered Accountant The Pavilion 1, William street Birmingham B15 1LJ 14 July 2026 Page 1
ALLIED STUDENT ACCOMMODATION LIMITED REGISTERED NUMBER: 11579380 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due after more than one year | 4 | 622,594 |  | 618,630 |
Debtors: amounts falling due within one year | 4 | 240,560 |  | 158,401 |
Cash at bank and in hand | 5 | 1,547,451 |  | 6,453,927 |
|  | 2,410,605 |  | 7,230,958 |
Creditors: amounts falling due within one year | 6 | (2,229,522) |  | (7,123,450) |
Net current assets |  |  | 181,083 |  | 107,508
Total assets less current liabilities |  |  | 181,083 |  | 107,508
Net assets |  |  | 181,083 |  | 107,508
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1,000 |  | 1,000
Profit and loss account |  |  | 180,083 |  | 106,508
|  |  | 181,083 |  | 107,508
The director acknowledge that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 14 July 2026.
J R SPARROW
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ALLIED STUDENT ACCOMMODATION LIMITED REGISTERED NUMBER: 11579380 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025
Director
The notes on pages 5 to 8 form part of these financial statements. Page 3
ALLIED STUDENT ACCOMMODATION LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 DECEMBER 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 January 2024 | 1,000 | 54,704 | 55,704
Comprehensive income for the year |  |  |
Profit for the year | - | 51,804 | 51,804
Total comprehensive income for the year | - | 51,804 | 51,804
At 1 January 2025 | 1,000 | 106,508 | 107,508
Comprehensive income for the year |  |  |
Profit for the year | - | 73,575 | 73,575
Total comprehensive income for the year | - | 73,575 | 73,575
Total transactions with owners | - | - | -
At 31 December 2025 | 1,000 | 180,083 | 181,083
| The notes on pages 5 to 8 form part of these financial statements.
Page 4
ALLIED STUDENT ACCOMMODATION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Allied Student Accommodation Limited is a private company limited by shares and incorporated in England and Wales. The registered office is The Pavilion, 1 William Street, Birmingham, England B15 1LJ. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements have been prepared on the going concern basis. The company is dependent on the shareholders for financial support. The shareholders have indicated their present intention to provide adequate finance to enable the company to continue in operational existence and on this basis the director considers it appropiate to prepare the financial statements on the going concern basis.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 5
ALLIED STUDENT ACCOMMODATION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.4 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds. Group pension plan Multi-employer pension plan The Company is a member of a multi-employer plan. Where it is not possible for the Company to obtain sufficient information to enable it to account for the plan as a defined benefit plan, it accounts for the plan as a defined contribution plan.
| 2.5 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.6 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.7 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.8 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 6
ALLIED STUDENT ACCOMMODATION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.9 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
3. | Employees
The average monthly number of employees, including directors, during the year was 7 (2020-5).
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due after more than one year |  |
| Other debtors | 622,594 | 618,630
|  | 622,594 | 618,630
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due within one year |  |
| Called up share capital not paid | - | (1)
| Prepayments and accrued income | 240,560 | 158,402
|  | 240,560 | 158,401
5. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 1,547,451 | 6,453,927
|  | 1,547,451 | 6,453,927
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ALLIED STUDENT ACCOMMODATION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 35,445 | 18,598
| Other taxation and social security | 23,112 | 2
| Other creditors | 1,397,653 | 6,409,504
| Accruals and deferred income | 773,312 | 695,346
|  | 2,229,522 | 7,123,450
7. | Events after the end of the reporting period
There were no other material event after the reporting period, which have a bearing on the understanding of the financial statements.
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