REGISTERED NUMBER: OC389131 (England and Wales)

ASRA MANAGEMENT SERVICES LLP

REPORT OF THE MEMBERS AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

Page

General Information

1

Report of the Members

2

Chartered Accountants' Report

3

Income Statement

4

Balance Sheet

5

Notes to the Financial Statements

7

DESIGNATED MEMBERS:

R S Vora

Mrs N Vora

R R Vora

REGISTERED OFFICE:

2nd Floor, One Hobbs House

Harrovian Business Village

Bessborough Road

Harrow

Middlesex

HA1 3EX

REGISTERED NUMBER:

OC389131 (England and Wales)

ACCOUNTANTS:

KHI Albury Limited

2nd Floor, One Hobbs House,

Harrovian Business Village

Bessborough Road

Harrow

Middlesex

HA1 3EX

The members present their report with the financial statements of the LLP for the year ended 30 November 2025.

PRINCIPAL ACTIVITY

The principal activity of the LLP in the year under review was that of the provision of advice, consultancy and management services to the Health Food Industry.

DESIGNATED MEMBERS

The designated members during the year under review were:

R S Vora

Mrs N Vora

R R Vora

RESULTS FOR THE YEAR AND ALLOCATION TO MEMBERS

The loss for the year before members' remuneration and profit shares was £269,906 (2024 - £12,390 loss).

MEMBERS' INTERESTS

The members' drawing policy allows each member to draw a proportion of their profit share, subject to the cashrequirement of the business. A members capital requirement is linked to their share of profit and the financingrequirement of the limited liability partnership. There is no opportunity for appreciation of the capital subscribed. Just as incoming members introduce their capital at "par", so the retiring members are repaid their capital at "par".

STATEMENT OF MEMBERS' RESPONSIBILITIES

The members are responsible for preparing the Report of the Members and the financial statements in accordance with applicable law and regulations.

Legislation applicable to limited liability partnerships requires the members to prepare financial statements for each financial year. Under that law the members have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under legislation applicable to limited liability partnerships the members must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the LLP and of the profit or loss of the LLP for that period. In preparing these financial statements, the members are required to:

-	select suitable accounting policies and then apply them consistently;

-	make judgements and accounting estimates that are reasonable and prudent;

-	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the LLP will continue in business.

The members are responsible for keeping adequate accounting records that are sufficient to show and explain the LLP's transactions and disclose with reasonable accuracy at any time the financial position of the LLP and enable them to ensure that the financial statements comply with the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008. They are also responsible for safeguarding the assets of the LLP and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

ON BEHALF OF THE MEMBERS:

R S Vora - Designated member

28 August 2026

In order to assist you to fulfil your duties under the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have prepared for your approval the financial statements of Asra Management Services LLP for the year ended 30 November 2025 which comprise the Income Statement, Balance Sheet and the related notes from the LLP's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the members of Asra Management Services LLP, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Asra Management Services LLP and state those matters that we have agreed to state to the members of Asra Management Services LLP, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Asra Management Services LLP and its members, as a body, for our work or for this report.

It is your duty to ensure that Asra Management Services LLP 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 loss of Asra Management Services LLP. You consider that Asra Management Services LLP is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Asra Management Services LLP. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

KHI Albury Limited

2nd Floor, One Hobbs House,

Harrovian Business Village

Bessborough Road

Harrow

Middlesex

HA1 3EX

28 August 2026

TURNOVER

48,000

99,033

Administrative expenses

316,778

110,545

OPERATING LOSS

(268,778

)

(11,512

)

Interest payable and similar expenses

1,128

878

LOSS FOR THE FINANCIAL YEAR BEFORE MEMBERS' REMUNERATION AND PROFIT SHARES

(269,906

)

(12,390

)

LOSS FOR THE FINANCIAL YEAR BEFORE MEMBERS' REMUNERATION AND PROFIT SHARES

(269,906

)

(12,390

)

Members' remuneration charged as an expense

5

269,906

12,390

PROFIT FOR THE FINANCIAL YEAR AVAILABLE FOR DISCRETIONARY DIVISION AMONG MEMBERS

-

-

FIXED ASSETS

Investments

6

-

200,000

CURRENT ASSETS

Debtors

7

399,206

375,734

Cash at bank

-

1,498

399,206

377,232

CREDITORS

Amounts falling due within one year

8

328,448

321,791

NET CURRENT ASSETS

70,758

55,441

TOTAL ASSETS LESS CURRENT LIABILITIES

70,758

255,441

CREDITORS

Amounts falling due after more than one year

9

16,642

21,565

NET ASSETS ATTRIBUTABLE TO MEMBERS

54,116

233,876

LOANS AND OTHER DEBTS DUE TO MEMBERS

11

15,116

194,876

MEMBERS' OTHER INTERESTS

Capital accounts

39,000

39,000

54,116

233,876

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

11

15,116

194,876

Members' other interests

39,000

39,000

Amounts due from members

7

(106,806

)

-

(52,690

)

233,876

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 30 November 2025.

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 in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The financial statements were approved by the members of the LLP and authorised for issue on 28 August 2026 and were signed by:

R S Vora - Designated member

1.	STATUTORY INFORMATION

Asra Management Services 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Going concern

The Financial Statements have been prepared on a going concern basis, as the members have confirmed that funds will continue to be made available for the LLP to meet its day to day commitments for the foreseeable future. The financial statements do not include any adjustments that may result from the withdrawal of this support and the members are of the opinion that the going concern basis is therefore appropriate to the preparation of these financial statements.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 3 (2024 - 3 ) .

4.	EXCEPTIONAL ITEMS

2025

2024

£

£

Exceptional items

(283,334

)

-

5.	INFORMATION IN RELATION TO MEMBERS

2025

2024

£

£

Members' remuneration charged as an expense

Automatic division of loss

(269,906

)

(12,390

)

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 December 2024

200,000

Disposals

(200,000

)

At 30 November 2025

-

NET BOOK VALUE

At 30 November 2025

-

At 30 November 2024

200,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

399,206

375,734

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts (see note 10)

13,612

4,811

Trade creditors

4,631

9,725

Taxation and social security

1,500

1,264

Other creditors

308,705

305,991

328,448

321,791

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans (see note 10)

16,642

21,565

10.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Bank overdrafts

8,673

-

Bank loans

4,939

4,811

13,612

4,811

Amounts falling due between one and two years:

Bank loans

10,224

9,972

Amounts falling due between two and five years:

Bank loans

6,418

11,593

11.

LOANS AND OTHER DEBTS DUE TO MEMBERS

2025

2024

£

£

Loans from members

-

101,660

Amounts owed to members in respect of profits

15,116

93,216

15,116

194,876

Falling due within one year

15,116

93,216

Falling due after more than one year

-

101,660

15,116

194,876

Loan and other debts due to members rank in subordination to Other Creditors. Other creditors are unsecured. There are no restrictions on the ability of the Members to reduce the amounts of Members other interests.

12.	RELATED PARTY DISCLOSURES

At the year-end date, included within Other Debtors is an amount of £Nil (2024: £83,333) due from related entities in which Mr R Vora and Mrs N Vora have beneficial interest.

These amounts are unsecured, interest free and repayable on demand.

At the year-end date, included within Other Creditors is an amount of £304,766 (2024: £301,297) due to related entities in which Mr R Vora and Mrs N Vora have beneficial interest.

These amounts are unsecured, interest-free and payable on demand.

13.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is R S Vora, N Vora, and R R Vora.