ASHLA PVT LIMITED

REPORT OF THE DIRECTOR AND

ABRIDGED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 MARCH 2026

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

S Karim

REGISTERED OFFICE:

Premier Suite

4 Churchill Court

58 Station Road

North Harrow

HA2 7ST

REGISTERED NUMBER:

14589096 (England and Wales)

AUDITORS:

ADAMS MOORHOUSE LIMITED, Chartered Accountants

Statutory Auditors

4 Churchill Court

58 Station Road

North Harrow

Middlesex

HA2 7ST

FIXED ASSETS

Intangible assets

4

6,870

7,746

Tangible assets

5

2,594,219

2,620,964

2,601,089

2,628,710

CURRENT ASSETS

Debtors

6

90,042

86,080

Cash at bank

51,508

20,098

141,550

106,178

CREDITORS

Amounts falling due within one year

7

164,114

107,311

NET CURRENT LIABILITIES

(22,564

)

(1,133

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,578,525

2,627,577

CAPITAL AND RESERVES

Called up share capital

8

2,700,000

2,700,000

Retained earnings

(121,475

)

(72,423

)

SHAREHOLDERS' FUNDS

2,578,525

2,627,577

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 director and authorised for issue on 23 September 2026 and were signed by:

S Karim - Director

1.	STATUTORY INFORMATION

Ashla Pvt Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned members within the group.

Significant judgements and estimates

In preparing these financial statements, the director is required to make judgements, estimates and assumptions that affect the amounts recognised for assets, liabilities, income and expenses. These are based on the director's knowledge and understanding of current facts and circumstances, together with historical experience and other factors considered to be relevant. Estimates and the assumptions underlying them are reviewed on an ongoing basis. Actual results may differ from these estimates, and revisions are recognised in the period in which the estimate is revised.

The judgements and estimates that have the most significant effect on the amounts recognised in these financial statements are as follows.

Useful economic lives of fixed assets. The annual depreciation and amortisation charges depend on the estimated useful economic lives allocated to each asset and, where relevant, on residual values. The director has determined that the economic useful life of the long leasehold property is 100 years, having regard to the unexpired term of the lease and the expected period over which the property will generate economic benefits, and that patents and licences are amortised evenly over ten years. These lives are reviewed annually and are amended where necessary to reflect current circumstances.

Impairment of fixed assets. The director considers at each reporting date whether there is any indication that the company's fixed assets may be impaired. Where such an indication exists, the recoverable amount of the asset is estimated, which requires assumptions about future trading performance and, in the case of the property, about market conditions.

Recoverability of debtors. Trade and other debtors are stated after provision for any amounts considered irrecoverable. Assessing recoverability requires judgement as to the financial position of individual debtors and the likelihood of recovery, having regard to payment history and the ageing of balances.

Going concern. The preparation of these financial statements on the going concern basis reflects the director's assessment of the company's projected cash flows, its expected future trading and the continuing financial support of the parent undertaking. Further detail is set out in note 11.

The director considers that these judgements and estimates are reasonable and appropriate to the circumstances of the company.

Turnover

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

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets

Long leasehold property is depreciated over its economic useful life which has been determined as 100 years.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

Cost

At 1 April 2025

and 31 March 2026

8,760

Amortisation

At 1 April 2025

1,014

Charge for year

876

At 31 March 2026

1,890

Net book value

At 31 March 2026

6,870

At 31 March 2025

7,746

5.	TANGIBLE FIXED ASSETS

Land and

buildings

£

Cost

At 1 April 2025

and 31 March 2026

2,674,454

Depreciation

At 1 April 2025

53,490

Charge for year

26,745

At 31 March 2026

80,235

Net book value

At 31 March 2026

2,594,219

At 31 March 2025

2,620,964

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

85,358

86,080

Other debtors

4,684

-

90,042

86,080

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

133,084

91,320

Taxation and social security

7,027

406

Other creditors

24,003

15,585

164,114

107,311

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

2,700,000

Ordinary

£1

2,700,000

2,700,000

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

S R Mamdani, FCA (Senior Statutory Auditor)

for and on behalf of ADAMS MOORHOUSE LIMITED, Chartered Accountants

10.	CONTINGENT LIABILITIES AND FINANCIAL COMMITMENTS

The company holds its property under a long lease at a peppercorn ground rent. Under the terms of the lease the company is obliged to pay service charges, insurance rent and energy charges, which are determined annually by reference to expenditure incurred by the landlord and to consumption, and which accordingly fluctuate from year to year; the annual amount payable is currently approximately £13,000. These amounts are charged to the income statement as incurred. There were no other financial commitments, guarantees or contingent liabilities at the balance sheet date (2025: none)

11.	GOING CONCERN

The parent undertaking has confirmed its intention to provide such financial support as the company requires to enable it to continue trading and to meet its liabilities as they fall due for a period of not less than twelve months from the date of approval of these financial statements, and not to seek repayment of amounts owed to it by the company except to the extent that the company has sufficient funds available to make repayment. The director has considered the financial position and resources of the parent undertaking and is satisfied that it is able to provide that support.

On that basis the director considers it appropriate to prepare the financial statements on the going concern basis. The financial statements do not include any adjustments that would result if the going concern basis of preparation were shown to be inappropriate.

12.	ULTIMATE CONTROLLING PARTY

The controlling party of the company is Ashla Industries Private Limited, registered in India under registration number U17299WB2022PTC257727, having its registered office at Mollaber, JL No 22, Dankuni, Janai Durgapur Expressway, Hooghly, West Bengal, India, 712310.