Company No: 12105741 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	30.06.2025		30.06.2024
		£		£
Fixed assets
Investment property	3	1,587,734		1,395,000
		1,587,734		1,395,000
Current assets
Debtors	4	31,959		25,350
Cash at bank and in hand		11,445		7,037
		43,404		32,387
Creditors: amounts falling due within one year	5	( 390,769)		( 176,596)
Net current liabilities		(347,365)		(144,209)
Total assets less current liabilities		1,240,369		1,250,791
Creditors: amounts falling due after more than one year	6	( 887,181)		( 892,740)
Provision for liabilities		( 91,000)		( 87,000)
Net assets		262,188		271,051
Capital and reserves
Called-up share capital	7	1		1
Revaluation reserve		272,199		272,199
Profit and loss account		( 10,012 )		( 1,149 )
Total shareholder's funds		262,188		271,051

For the financial year ending 30 June 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 member has not required the company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Income Statement has not been delivered.

The financial statements of Astra Real Estate Limited (registered number: 12105741) were approved and authorised for issue by the Director. They were signed on its behalf by:

S M Broad Director

27 July 2026

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

Astra Real Estate Limited (the company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the company's registered office is First Floor, 5 Fleet Place, London, EC4M 7RD, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the company and rounded to the nearest £.

Going concern

The director has assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover represents rents receivable and is recognised to the extent that it is probable that economic benefits will flow to the company and arises solely in the United Kingdom.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks and other short-term liquid investments with original maturities of three months or less.

Financial instruments

The Company only enters into basic financial instruments and transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to and from related parties and investments in non-puttable ordinary shares.

Financial assets
Basic financial assets, including trade and other debtors, and amounts due from related companies, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Such assets are subsequently carried at amortised cost using the effective interest method.

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in the Statement of Income and Retained Earnings/Statement of Comprehensive Income.

Financial liabilities
Basic financial liabilities, including trade and other creditors, accruals and amounts due to related companies are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

Equity instruments
Equity instruments issued by the company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2. Employees

	Year ended 30.06.2025		Period from 01.01.2023 to 30.06.2024
	Number		Number
Monthly average number of persons employed by the company during the year, including the director	0		0

3. Investment property

	Investment property
	£
Valuation
As at 01 July 2024	1,395,000
Additions	192,734
As at 30 June 2025	1,587,734

Valuation

The investment properties have been valued by the director on an open market basis at the reporting date.

4. Debtors

	30.06.2025		30.06.2024
	£		£
Amounts owed by group undertakings	20,850		20,850
Other debtors	11,109		4,500
	31,959		25,350

5. Creditors: amounts falling due within one year

	30.06.2025		30.06.2024
	£		£
Bank loans (secured)	5,556		5,556
Amounts owed to group undertakings	369,651		165,300
Other creditors	15,562		5,740
	390,769		176,596

The company's bank loans are secured by a charge over the respective investment property.
The amount owed to parent undertaking is unsecured, provided interest free and is repayable on demand.

6. Creditors: amounts falling due after more than one year

	30.06.2025		30.06.2024
	£		£
Bank loans (secured)	887,181		892,740

The bank loans are secured by a charge over the respective investment property.

7. Called-up share capital

	30.06.2025		30.06.2024
	£		£
Allotted, called-up and fully-paid
1,000 Ordinary shares of £ 0.001 each	1		1

8. Related party transactions

The company has taken advantage of the exemption available in accordance with Section 33.1A of Financial Reporting Standard 102 whereby it has not disclosed transactions entered into between two or more members of a group, as the company is a wholly owned subsidiary undertaking of the group to which it is party to the transactions.

9. Ultimate controlling party

The parent entity is Astra Asset Holdings Limited, an entity incorporated in England and Wales with registered office of First Floor, 5 Fleet Place, London, EC4M 7RD. The ultimate controlling party is deemed to be director, S M Broad.