Astrasana UK Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

1. General Information

Astrasana UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14852288 . The registered office is 3 Place Farm, Wheathampstead, St. Albans, AL4 8SB .

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. 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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. 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:

Computer Equipment

20% Straight Line

2.4. Stocks and Work in Progress

Stocks and work in progress 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. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. 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 years 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.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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Astrasana UK Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 January 2025	650

As at 31 December 2025	650

Depreciation
As at 1 January 2025	260
Provided during the period	130

As at 31 December 2025	390

Net Book Value
As at 31 December 2025	260

As at 1 January 2025	390

5. Stocks

	2025	2024
	£	£
Finished goods	55,500	-

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	95,225	91,957
Other debtors	8,964	-

	104,189	91,957

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	184,293	35,352
Other creditors	47,381	77,501
Taxation and social security	56,306	19,678

	287,980	132,531

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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Astrasana UK Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

9. Related Party Transactions

The company is ultimately controlled by Mr Yves Antoniazzi, who holds 70% of the share capital of Astrasana Holdings.

During the year, the company entered into transactions with related parties, being fellow group companies under common control. Total sales to Astrasana Japan during the period amounted to £127,417.

At the year end, the following balances were outstanding:

Astrasana Czech Loan: £7,788.20

SBM Trading Limited Loan: £2,914.12

Astrasana Holdings: £9,024.46

Astrasana Japan: £17,704.09

All balances are unsecured, interest-free, and repayable on demand.

10. FRC's Ethical Standard - Provision Available for Small Entities

In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

11. Audit Information

The auditor's report on the accounts of Astrasana UK Limited for the year ended 31 December 2025 was unqualified.

The auditor's report was signed by Victor Kalota (Senior Statutory Auditor) for and on behalf of Brindley Goldstein , Statutory Auditor.

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		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		260		390

			260		390
CURRENT ASSETS
Stocks	5	55,500		-
Debtors	6	104,189		91,957
Cash at bank and in hand		192,998		78,461

		352,687		170,418
Creditors: Amounts Falling Due Within One Year	7	(287,980 )		(132,531 )

NET CURRENT ASSETS (LIABILITIES)			64,707		37,887

TOTAL ASSETS LESS CURRENT LIABILITIES			64,967		38,277

NET ASSETS			64,967		38,277

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			64,867		38,177

SHAREHOLDERS' FUNDS			64,967		38,277