REGISTERED NUMBER: 13738638 (England and Wales)

AASRA CARE LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 JUNE 2025 TO 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

9

DIRECTORS:

Mr L Kallar

Mr S Kallar

Mr J S Kang

REGISTERED OFFICE:

150 Station Road

Sidcup

Kent

DA15 7AB

REGISTERED NUMBER:

13738638 (England and Wales)

ACCOUNTANTS:

Jones Hunt & Keelings

Chartered Certified Accountants and

Chartered Tax Advisers

7-8 Portmill Lane

Hitchin

Hertfordshire

SG5 1DJ

FIXED ASSETS

Tangible assets

4

17,554

22,398

CURRENT ASSETS

Debtors

5

301,181

182,469

Cash at bank and in hand

41,212

22,574

342,393

205,043

CREDITORS

Amounts falling due within one year

6

96,244

64,408

NET CURRENT ASSETS

246,149

140,635

TOTAL ASSETS LESS CURRENT LIABILITIES

263,703

163,033

CREDITORS

Amounts falling due after more than one year

7

712,500

699,900

NET LIABILITIES

(448,797

)

(536,867

)

CAPITAL AND RESERVES

Called up share capital

150

150

Retained earnings

(448,947

)

(537,017

)

SHAREHOLDERS' FUNDS

(448,797

)

(536,867

)

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 October 2026 and were signed on its behalf by:

Mr L Kallar - Director

Mr S Kallar - Director

Mr J S Kang - Director

1.	STATUTORY INFORMATION

AASRA Care 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.

Significant judgements and estimates

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Director's opinion, there are no significant judgements or key sources of estimation uncertainty.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on cost

Financial instruments

The company only enters into basic financial instruments 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 related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 period 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

The directors have a reasonable expectation that the company will continue to operate for the foreseeable future and so these financial statements are prepared on the going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 41 (2025 - 33 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 June 2025

and 31 December 2025

30,971

13,947

44,918

DEPRECIATION

At 1 June 2025

13,210

9,310

22,520

Charge for period

2,588

2,256

4,844

At 31 December 2025

15,798

11,566

27,364

NET BOOK VALUE

At 31 December 2025

15,173

2,381

17,554

At 31 May 2025

17,761

4,637

22,398

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.5.25

£

£

Trade debtors

111,901

5,779

Other debtors

189,280

176,690

301,181

182,469

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.5.25

£

£

Trade creditors

15,061

27,193

Taxation and social security

38,525

37,215

Other creditors

42,658

-

96,244

64,408

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.5.25

£

£

Other creditors

712,500

699,900

8.	RELATED PARTY DISCLOSURES

Kallarview Homes Limited

A company which L Kallar is a shareholder and director.

Amount due to related party at the balance sheet date is £187,500 (2025: £187,500)

This loan is unsecured, there is no interest payable and there are no agreed repayment terms.

Kallar Investment Limited

A company which L Kallar is a shareholder and director.

Amount due to related party at the balance sheet date is £50,000 (2025: £70,000)

During the year, rent paid to Kallar Investment Ltd of £8,400 (2025: £14,400)

This loan is unsecured, there is no interest payable and there are no agreed repayment terms.

Kallar Limited

A company which L Kallar is a shareholder and director.

During the year, rent paid to Kallar Ltd of £32,800 (2025 :£44,400).

This loan is unsecured, there is no interest payable and there are no agreed repayment terms.

Taylorview Limited

A company which S Kallar is a shareholder and director.

Amount due to related party at the balance sheet date is £217,500 (2025: £217,500).

During the year, rent paid to Taylorview Ltd of £14,000 (2025:£24,000).

This loan is unsecured, there is no interest payable and there are no agreed repayment terms.

Ridgecroft Investments Limited

A company which J Kang is a shareholder and director.

Amount due to related party at the balance sheet date is £212,500 (2025: £185,500).

During the year, consulting fees paid to Ridgecroft Investments Limited of £15,998 (2025: £nil).

This loan is unsecured, there is no interest payable and there are no agreed repayment terms.

Aasra Care (FAC) Limited

A company which S Kallar, L Kallar and J S Kang are directors and indirect shareholders.

Amount due to related party at the balance sheet date is £45,000 (2025: £39,400).

This loan is unsecured, there is no interest payable and there are no agreed repayment terms.

1LSK Properties Limited

A company which L Kallar & S Kallar is a shareholder and director.

During the year, rent paid to 1LSK Properties Limited of £28,000 (2025: £43,977).

Kallarview Construction Limited

A company controlled by close family members.

Amount due from related party at the balance sheet date is £810 (2025: £810).

This loan is unsecured, there is no interest payable and there are no agreed repayment terms.

9.	ULTIMATE CONTROLLING PARTY

The company is jointly controlled by Amare Holdings Limited, Danson Group Limited and Mertonian Holdings Limited. There is no ultimate controlling party.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of AASRA Care Limited for the period ended 31 December 2025 which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of AASRA Care Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of AASRA Care Limited and state those matters that we have agreed to state to the Board of Directors of AASRA Care Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that AASRA Care Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of AASRA Care Limited. You consider that AASRA Care Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of AASRA Care Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Jones Hunt & Keelings

Chartered Certified Accountants and

Chartered Tax Advisers

7-8 Portmill Lane

Hitchin

Hertfordshire

SG5 1DJ

26 October 2026