Asiana Management Services LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: OC343940

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		2,492,221		2,252,930

			2,492,221		2,252,930
CURRENT ASSETS
Debtors	5	324,985		46,949
Cash at bank and in hand		200,330		169,600

		525,315		216,549
Creditors: Amounts Falling Due Within One Year	6	(814,680 )		(755,581 )

NET CURRENT ASSETS (LIABILITIES)			(289,365 )		(539,032 )

TOTAL ASSETS LESS CURRENT LIABILITIES			2,202,856		1,713,898

Creditors: Amounts Falling Due After More Than One Year	7		(1,312,428 )		(431,720 )

NET ASSETS ATTRIBUTABLE TO MEMBERS			890,428		1,282,178

REPRESENTED BY:
Loans and other debts due to members
Other amounts		478,370		870,120

			478,370		870,120

Equity
Members' other interests
Members' capital		412,058		412,058

			412,058		412,058

			890,428		1,282,178

TOTAL MEMBERS' INTEREST
Loans and other debts due to members			478,370		870,120
Members' other interests			412,058		412,058

			890,428		1,282,178

Page 1

Page 2

Asiana Management Services LLP

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

On behalf of the members

Mr S S Sangha

Designated Member

01/10/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Asiana Management Services LLP is a limited liability partnership, incorporated in England & Wales, registered number OC343940 . The Registered Office is 108 Woodborough Road, Nottingham, NG3 1AR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: 8 (2025: 8)

4. Investment Property

	2026
	£
Fair Value
As at 1 April 2025	2,252,930
Additions	389,291
Disposals	(150,000 )

As at 31 March 2026	2,492,221

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	195,714	12,548
Other debtors	129,271	34,401

	324,985	46,949

Page 3

Page 4

Asiana Management Services LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	8,379	6,220
Bank loans and overdrafts	-	51,358
Other creditors	770,401	689,591
Taxation and social security	35,900	8,412

	814,680	755,581

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	1,312,428	431,720

Page 4