REGISTERED NUMBER: 13661818 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

BUSINESS STANDARD ASSETS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Directors:

J P Roulet

R L Chagaar

Registered office:

3rd Floor

86-90 Paul Street

London

EC2A 4NE

Registered number:

13661818 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

Broadwalk House, 5th Floor

5 Appold Street

Broadgate

London

EC2A 2AG

Fixed assets

Investment property

4

204,500

204,500

Current assets

Cash at bank

41

71

Creditors

Amounts falling due within one year

5

(204,725

)

(206,170

)

Net current liabilities

(204,684

)

(206,099

)

Total assets less current liabilities

(184

)

(1,599

)

Capital and reserves

Called up share capital

6

125

125

Retained earnings

7

(309

)

(1,724

)

Shareholders' funds

(184

)

(1,599

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company 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 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 September 2026 and were signed on its behalf by:

J P Roulet - Director

1.	Statutory information

Business Standard Assets Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover comprises revenue recognised by the company in respect of rents receivable.

Investment property

Investment properties are included in the Balance sheet at their open market value in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008) and are not depreciated. This treatment is contrary to the Companies Act 2006 which states that fixed assets should be depreciated but is, in the opinion of the directors, necessary in order to give a true and fair view of the financial position of the company.

Going concern

The company meets its day to day working capital requirements through the support of the directors and shareholders of the company. On this basis, the directors consider it appropriate to prepare the financial statements on the going concern basis.

3.	Employees and directors

The average number of employees during the year was 1 (2024 - 1 ) .

4.	Investment property

Total

€

Fair value

At 1 November 2024

and 31 October 2025

204,500

Net book value

At 31 October 2025

204,500

At 31 October 2024

204,500

The investment property is valued by the director at 31 October 2025.

5.

Creditors: amounts falling due within one year

2025

2024

€

€

Taxation and social security

477

477

Other creditors

204,248

205,693

204,725

206,170

6.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

€

€

105

Ordinary

£1

125

125

7.

Reserves

Retained

earnings

€

At 1 November 2024

(1,724

)

Profit for the year

1,415

At 31 October 2025

(309

)