Company Registration No. 12394151 (England and Wales)
ASA Practice Limited
Unaudited accounts
for the year ended 31 January 2026
ASA Practice Limited
Unaudited accounts
Contents
ASA Practice Limited
Company Information
for the year ended 31 January 2026
Directors
Mohammad Aminul Islam
Sanzida Kamal
Company Number
12394151 (England and Wales)
Registered Office
61 NEWLAND AVENUE
BISHOPS STORTFORD
HERTS
CM23 2UW
UNITED KINGDOM
ASA Practice Limited
Statement of financial position
as at 31 January 2026
Cash at bank and in hand
98
308
Creditors: amounts falling due within one year
(3,341)
(2,060)
Net current liabilities
(420)
(528)
Called up share capital
2
2
Profit and loss account
78
95
For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 7 October 2026 and were signed on its behalf by
Mohammad Aminul Islam
Director
Company Registration No. 12394151
ASA Practice Limited
Notes to the Accounts
for the year ended 31 January 2026
ASA Practice Limited is a private company, limited by shares, registered in England and Wales, registration number 12394151. The registered office is 61 NEWLAND AVENUE, BISHOPS STORTFORD, HERTS, CM23 2UW, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The Company never traded and has been dormant throughout the current period.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
20% reducing balance method
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 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.
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to known amount of cash and are subject to an insignificant risk of change in value.
The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
Expenses are recognized in the period in which they are incurred, regardless of when payment is made.
ASA Practice Limited
Notes to the Accounts
for the year ended 31 January 2026
The Director has reasonable expectation that the Company will have adequate resources to continue in operational existence for the foreseeable future. The Company therefore continue to adopt the Going Concern basis for preparing it's financial statements.
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
4
Tangible fixed assets
Computer equipment
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
3,341
2,060
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
ASA Practice Limited
Notes to the Accounts
for the year ended 31 January 2026
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Advances and credits
1,224
16,695
15,096
2,823
1,224
16,695
15,096
2,823
The above are directors' advances and credits during the year.
9
Average number of employees
During the year the average number of employees was 2 (2025: 2).