AASHNI & CO LTD.

• ⚠

  Annual accounts overdue

  Due 2025-12-31.

• ⚠

  Material uncertainty over going concern

  We draw attention to the notes 21 and 23 (Events after the Reporting Period and Going Concern) in the financial statements, which describe material uncertainty related to the company's ability to continue as a going concern. The company is currently engaged in a property development project involving two detached houses. One property has been sold subject to completion, and the second is expected to achieve a comparable sale value. Following the year-end, the loan facility with Bank of India became immediately payable. In the event of non-completion, the directors have considered the alternative scenario of repossession by the lender and believe that the value of the assets exceeds the outstanding loan balance. These events or conditions indicate that a material uncertainty exists that may cast significant doubt on the company's ability to continue as a going concern. Our audit opinion is not modified in respect of this matter.

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

IFRS

Reporting scope

Standalone (parent only)

Auditor

Macalvins Limited

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“We draw attention to the notes 21 and 23 (Events after the Reporting Period and Going Concern) in the financial statements, which describe material uncertainty related to the company's ability to continue as a going concern. The company is currently engaged in a property development project involving two detached houses. One property has been sold subject to completion, and the second is expected to achieve a comparable sale value. Following the year-end, the loan facility with Bank of India became immediately payable. In the event of non-completion, the directors have considered the alternative scenario of repossession by the lender and believe that the value of the assets exceeds the outstanding loan balance. These events or conditions indicate that a material uncertainty exists that may cast significant doubt on the company's ability to continue as a going concern. Our audit opinion is not modified in respect of this matter.”

Group structure

1. AASHNI & CO LTD. · parent
   1. Aashni Ecommerce Private Limited 100% · India · Online retail sales
   2. TWS London Limited 100% · United Kingdom · Retail sales

Significant events

• “Subsequent to the balance sheet date, the loan facility with Bank of India, which was secured for the acquisition of freehold properties, became immediately payable. The company is currently engaged in the completion of a development project comprising two fully detached residential houses:”
• “- Vivikt, Chorleywood Road, Rickmansworth, WD3 4EP 'Property 1': A sale has been agreed at a value of £2.5 million. Contracts have been exchanged with a deposit of £230,000 received, of which £200,000 is non-refundable should the buyer fail to complete. Completion is subject to building control approval, which is expected within 7-10 days from the date of this report. Completion will occur on 10 days' notice following sign-off.”
• “- Vivikt, Chorleywood Road, Rickmansworth, WD3 4EP 'Property 2': Although not yet under contract, the property is expected to achieve a similar sale value of approximately £2.5 million.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

7

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  -70.5%

  £4,086,111 → £1,204,734

• Cash

  -74.7%

  £2,735,416 → £691,510

• Net assets

  +244.2%

  -£4,135,068 → £5,964,703

• Employees

  0%

  8 → 8

• Operating profit

  -228.1%

  £626,430 → -£802,438

• Profit before tax

  -1,294.6%

  -£94,461 → -£1,317,343

• Wages

  -2.8%

  £392,342 → £381,213

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers