Registration number: 09656093

Hayrish Asset Management Limited

(Registration number: 09656093)
Statement of Financial Position as at 30 June 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	7,467	9,870
Current assets
Debtors	6	459,042	514,625
Other financial assets	5	658,136	528,621
Cash at bank and in hand		73,097	168,254
		1,190,275	1,211,500
Creditors: Amounts falling due within one year	7	(223,667)	(201,320)
Net current assets		966,608	1,010,180
Total assets less current liabilities		974,075	1,020,050
Provisions for liabilities		(40,195)	(13,121)
Net assets		933,880	1,006,929
Capital and reserves
Called up share capital		100	100
Profit and loss account		933,780	1,006,829
Shareholders' funds		933,880	1,006,929

For the financial year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the Board on 20 October 2026 and signed on its behalf by:
 

......................................... Mr A W Walton Director

Hayrish Asset Management Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is: Knoll House, Knoll Road, Camberley, Surrey, GU15 3SY, United Kingdom.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue when: The amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated into the respective functional currency of the entity at the rates prevailing on the reporting date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at rates prevailing on the initial transaction dates. Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current and deferred 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.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Hayrish Asset Management Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

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

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and fittings	25% reducing balance
Plant and machinery	25% reducing balance

Investments

Investments in equity shares which are publicly traded or where fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit and loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are recognised at cost less impairment.

Trade debtors

Short term debtors are measured at transaction price, less any impairment.

Cash and cash equivalents

Cash is represented by cash in hand and bank deposits.

Trade creditors

Short term creditors are measured at the transaction price.

Provisions

Provisions are recognised when the company has an obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Hayrish Asset Management Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

Employee benefits

Short-term employee benefits are recognised as an expense in the period which they are incurred.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors, loans from banks and other third parties, and loans to related parties.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 5 (2025 - 5).

Hayrish Asset Management Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

4	Tangible assets

	Fixtures and fittings £	Plant and machinery £	Total £
Cost or valuation
At 1 July 2025	22,923	5,124	28,047
Additions	1,001	-	1,001
Disposals	(6,822)	-	(6,822)
At 30 June 2026	17,102	5,124	22,226
Depreciation
At 1 July 2025	15,935	2,242	18,177
Charge for the year	1,774	721	2,495
Eliminated on disposal	(5,913)	-	(5,913)
At 30 June 2026	11,796	2,963	14,759
Carrying amount
At 30 June 2026	5,306	2,161	7,467
At 30 June 2025	6,988	2,882	9,870

5	Other financial assets (current and non-current)

	Financial assets at fair value through profit and loss £	Total £
Current financial assets
Cost or valuation
At 1 July 2025	528,621	528,621
Fair value adjustments	107,362	107,362
Additions	149,928	149,928
Disposals	(127,775)	(127,775)
At 30 June 2026	658,136	658,136
Impairment
Carrying amount
At 30 June 2026	658,136	658,136

Hayrish Asset Management Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

6

Debtors

	Note	2026 £	2025 £
Trade debtors		251,622	281,480
Amounts owed by related parties		32,135	68,357
Other debtors		170,678	163,949
Prepayments		3,391	839
Accrued income		1,216	-
		459,042	514,625

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Trade creditors		5,667	37,877
Amounts owed to group undertakings and undertakings in which the company has a participating interest		88,418	-
Taxation and social security		78,243	91,183
Accruals and deferred income		45,564	66,637
Other creditors		5,775	5,623
		223,667	201,320

8	Parent and ultimate parent undertaking

The company's immediate parent is The Hayrish Group Limited, incorporated in England.

 The ultimate parent is Hayrish Holdings Limited, incorporated in England.