REGISTERED NUMBER: OC388527 (England and Wales)

Unaudited Financial Statements

for the Year Ended 5 April 2026

for

ASH Invest LLP

Page

General Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

A S Hamm

Ash Invest Holdings Limited

REGISTERED OFFICE:

44 The Pantiles

Tunbridge Wells

Kent

TN2 5TN

REGISTERED NUMBER:

OC388527 (England and Wales)

ACCOUNTANTS:

APT

44 The Pantiles

Tunbridge Wells

Kent

TN2 5TN

FIXED ASSETS

Tangible assets

4

44,347

-

Investments

5

1,429,610

1,766,738

Investment property

6

1,168,544

1,150,099

2,642,501

2,916,837

CURRENT ASSETS

Debtors

7

185,360

349,319

Cash at bank

69,987

113,652

255,347

462,971

CREDITORS

Amounts falling due within one year

8

6,634

6,941

NET CURRENT ASSETS

248,713

456,030

TOTAL ASSETS LESS CURRENT LIABILITIES

2,891,214

3,372,867

CREDITORS

Amounts falling due after more than one year

9

95,728

95,758

NET ASSETS ATTRIBUTABLE TO MEMBERS

2,795,486

3,277,109

LOANS AND OTHER DEBTS DUE TO MEMBERS

11

910,021

1,079,314

MEMBERS' OTHER INTERESTS

Capital accounts

2,981,508

2,981,508

Other reserves

(1,096,043

)

(783,713

)

2,795,486

3,277,109

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

11

910,021

1,079,314

Members' other interests

1,885,465

2,197,795

Amounts due from members

7

(104,991

)

(291,991

)

2,690,495

2,985,118

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 5 April 2026.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 1 June 2026 and were signed by:

A S Hamm - Designated member

1.	STATUTORY INFORMATION

ASH Invest LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

The functional currency of the LLP is pounds sterling and euro. The presentational currency is pounds sterling Monetary amounts in these financial statements are rounded to the nearest £1, except where otherwise indicated.

Going concern

After reviewing the LLP's forecasts and projections, the members have a reasonable expectation that the LLP has adequate resources to continue in operational existence for the foreseeable future. The LLP therefore continues to adopt the going concern basis in preparing its financial statements.

Significant judgements and estimates

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable.

Rental income is recognised on an accruals basis in accordance with the substance of the relevant agreement net of value added tax.

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 and 20% on reducing balance

Investments

Investments are shown at fair value or where fair value cannot be readily ascertained at cost less impairment. Any aggregate or surplus arising from changes in fair value is recognised through the income statement.

Impairment

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

Basic financial assets, including trade and other receivables and cash and bank balances 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 rate method.

Basic financial liabilities including trade and other payables 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. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Provision for liabilities

Provisions are recognised when the LLP has a present obligation (legal or constructive) as a result of a past event, it is probable that the LLP will be required to settle the obligation, and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation.

Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value using a pre-tax discount rate. The unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 6 April 2025

4,000

Additions

50,204

At 5 April 2026

54,204

DEPRECIATION

At 6 April 2025

4,000

Charge for year

5,857

At 5 April 2026

9,857

NET BOOK VALUE

At 5 April 2026

44,347

5.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

5.4.26

5.4.25

£

£

Brought forward

1,766,738

1,739,003

Revaluation

(337,128

)

27,735

1,429,610

1,766,738

Investments (neither listed nor unlisted) represent crypto currency held at fair value.

If the investments had not been revalued they would have been held at a historical cost of £89,473

(2025: £89,473).

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 6 April 2025

1,150,099

Revaluations

18,445

At 5 April 2026

1,168,544

NET BOOK VALUE

At 5 April 2026

1,168,544

At 5 April 2025

1,150,099

Investment properties have been valued by the members, and are disclosed at their open market value.

Fair value at 5 April 2026 is represented by:

£

Valuation in 2022

58,318

Valuation in 2024

142,281

Valuation in 2025

109,343

Valuation in 2026

18,445

Cost

840,157

1,168,544

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.4.26

5.4.25

£

£

Trade debtors

23,850

1,386

Other debtors

161,510

347,933

185,360

349,319

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.4.26

5.4.25

£

£

Trade creditors

3,114

2,990

Other creditors

3,520

3,951

6,634

6,941

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

5.4.26

5.4.25

£

£

Bank loans

95,728

95,758

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

95,728

95,758

10.	SECURED DEBTS

The following secured debts are included within creditors:

5.4.26

5.4.25

£

£

Bank loans

95,728

95,758

Godiva Mortgages Limited has a first legal charge over the freehold property known as Flat 26, 33 Durnford Street, Plymouth, PL1 3EU registered at the Land Registry under title number DN656451.

11.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members rank equally to other creditors.