Company No: 11390706 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	30.06.2025		30.06.2024
		£		£
				Restated - note 2
Fixed assets
Investments	4	2,457,512		627,931
		2,457,512		627,931
Current assets
Debtors	5	1,282,883		2,884,943
Cash at bank and in hand		609,526		301,612
		1,892,409		3,186,555
Creditors: amounts falling due within one year	6	( 220,589)		( 275,233)
Net current assets		1,671,820		2,911,322
Total assets less current liabilities		4,129,332		3,539,253
Creditors: amounts falling due after more than one year	7	( 21,759)		( 27,315)
Net assets		4,107,573		3,511,938
Capital and reserves
Called-up share capital	8	1,000		1,000
Profit and loss account		4,106,573		3,510,938
Total shareholder's funds		4,107,573		3,511,938

For the financial year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Astra Asset Holdings Limited (registered number: 11390706) were approved and authorised for issue by the Director. They were signed on its behalf by:

S M Broad Director

16 September 2026

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

Astra Asset Holdings Limited (the company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the company's registered office is First Floor, 5 Fleet Place, London, EC4M 7RD, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the company and rounded to the nearest £.

Going concern

The director has assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Group accounts exemption

Group accounts exemption s399
The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

Reporting period length

The prior period ran for 13 months from 1 June 2023 to 30 June 2024 and therefore the comparative amounts presented in the financial statements are not entirely comparable.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the reporting date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Statement of Income and Retained Earnings in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

Employee benefits

Short term benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or non-current assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Defined contribution schemes
The company operates a defined contribution scheme. The amount charged to the Statement of Income and Retained Earnings in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Statement of Financial Position.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets is reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within creditors: amounts falling due within one year.

Financial instruments

The Company only enters into basic financial instruments and transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to and from related parties and investments in non-puttable ordinary shares.

Financial assets
Basic financial assets, including trade and other debtors, and amounts due from related companies, 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 method.

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in the Statement of Income and Retained Earnings.

Financial liabilities
Basic financial liabilities, including trade and other creditors and accruals, 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.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

Equity instruments
Equity instruments issued by the company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Other financial assets
Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

Non-current investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

2. Prior year adjustment

Investments held for long term capital appreciation were previously classified within current asset investments. The comparative figures have been restated to present these holdings within fixed asset investments, reflecting the directors' intention to hold the investments on a long term basis.

		As previously reported		Adjustment		As restated
Year ended 30 June 2024		£		£		£
Fixed assets - Investments		0		627,931		627,931
Current assets - Investments		627,931		(627,931)		0

3. Employees

	Year ended 30.06.2025		Period from 01.06.2023 to 30.06.2024
	Number		Number
Monthly average number of persons employed by the company during the year, including the director	2		1

4. Fixed asset investments

Investments in subsidiaries

	30.06.2025
	£
Cost
At 01 July 2024	156,946
Additions	50
Disposals	( 600)
Impairment	(74,999)
At 30 June 2025	81,397
Carrying value at 30 June 2025	81,397
Carrying value at 30 June 2024	156,946

	Listed investments		Total
	£		£
Cost or valuation before impairment
At 01 July 2024	470,985		470,985
Additions	2,967,328		2,967,328
Disposals	( 1,143,770)		( 1,143,770)
Movement in fair value	81,572		81,572
At 30 June 2025	2,376,115		2,376,115
Carrying value at 30 June 2025	2,376,115		2,376,115
Carrying value at 30 June 2024	470,985		470,985

5. Debtors

	30.06.2025		30.06.2024
	£		£
Amounts owed by related parties	845,074		1,623,155
Other debtors	437,809		1,261,788
	1,282,883		2,884,943

Amounts owed by group undertakings and participating interests are unsecured, provided interest free and repayable on demand.

Other debtors includes £39,481 (2024 - £Nil) due from the director.

6. Creditors: amounts falling due within one year

	30.06.2025		30.06.2024
	£		£
Bank loans	190,900		5,640
Trade creditors	78		585
Amounts owed to group undertakings	150		204,020
Other taxation and social security	6,436		7,124
Other creditors	23,025		57,864
	220,589		275,233

7. Creditors: amounts falling due after more than one year

	30.06.2025		30.06.2024
	£		£
Bank loans	21,759		27,315

8. Called-up share capital

	30.06.2025		30.06.2024
	£		£
Allotted, called-up and fully-paid
1,000 Ordinary shares of £ 1.00 each	1,000		1,000

9. Related party transactions

Other related party transactions

In accordance with FRS 102 Section 33.1A, the company has not disclosed transactions entered into between two or more wholly owned members of the group, as the company is the parent undertaking of the group and a party to those transactions.

At the reporting date, the company was due £496,265 (2024 - £603,062) from associate undertakings.