Aswin (UK) Management Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 4262779

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		60,000		60,000
Tangible Assets	5		28,846		1,291

			88,846		61,291
CURRENT ASSETS
Stocks	6	17,450		17,341
Debtors	7	1,901		983
Cash at bank and in hand		732		733

		20,083		19,057
Creditors: Amounts Falling Due Within One Year	8	(108,910 )		(61,236 )

NET CURRENT ASSETS (LIABILITIES)			(88,827 )		(42,179 )

TOTAL ASSETS LESS CURRENT LIABILITIES			19		19,112

Creditors: Amounts Falling Due After More Than One Year	9		-		(18,932 )

NET ASSETS			19		180

CAPITAL AND RESERVES
Called up share capital	10		2		2
Profit and Loss Account			17		178

SHAREHOLDERS' FUNDS			19		180

Page 1

Page 2

Aswin (UK) Management Limited

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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

Mr T Siamnaikabahu

Director

2nd August 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Aswin (UK) Management Limited is a private company, limited by shares, incorporated in England & Wales, registered number 4262779 . The registered office is 18 Connaught Avenue, Grays, Essex, RM16 2XX.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

2.4. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.

2.5. 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:

Leasehold	Term of the lease
Plant & Machinery	25% reducing balance
Fixtures & Fittings	25% reducing balance
Computer Equipment	33% straight line

2.6. Stocks and Work in Progress

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.7. 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 year 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.

Page 3

Page 4

Aswin (UK) Management Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	5	5

	5	5

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 September 2024	60,000

As at 31 August 2025	60,000

Net Book Value
As at 31 August 2025	60,000

As at 1 September 2024	60,000

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 September 2024	3,501	17,524	16,779	1,935	39,739
Additions	29,344	-	-	-	29,344

As at 31 August 2025	32,845	17,524	16,779	1,935	69,083

Depreciation
As at 1 September 2024	3,501	17,524	16,779	644	38,448
Provided during the period	1,467	-	-	322	1,789

As at 31 August 2025	4,968	17,524	16,779	966	40,237

Net Book Value
As at 31 August 2025	27,877	-	-	969	28,846

As at 1 September 2024	-	-	-	1,291	1,291

Page 4

Page 5

Aswin (UK) Management Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

6. Stocks

	2025	2024
	£	£
Stock	17,450	17,341

7. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	1,901	983

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	2,948	9,270
Bank loans and overdrafts	12,057	1,987
Corporation tax	853	1,085
Other taxes and social security	56	69
VAT	1,800	880
Shareholders loan	45,590	31,271
Other creditors (Current liabilities - creditors < 1 year)	11,067	-
Pension creditor	135	68
Accruals and deferred income	8,180	5,963
Director's loan account	26,224	10,643

	108,910	61,236

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	-	18,932

11. Dividends

	2025	2024
	£	£
On equity shares:
Interim dividend paid	200	3,600

Page 5