2022-08-012023-07-312023-07-31false07324205ALIAN PROPERTY LTD2023-10-3155900iso4217:GBPxbrli:pure073242052022-08-01073242052023-07-31073242052022-08-012023-07-31073242052021-08-01073242052022-07-31073242052021-08-012022-07-3107324205bus:SmallEntities2022-08-012023-07-3107324205bus:AuditExempt-NoAccountantsReport2022-08-012023-07-3107324205bus:FullAccounts2022-08-012023-07-3107324205bus:PrivateLimitedCompanyLtd2022-08-012023-07-3107324205core:WithinOneYear2023-07-3107324205core:AfterOneYear2023-07-3107324205core:WithinOneYear2022-07-3107324205core:AfterOneYear2022-07-3107324205core:ShareCapital2023-07-3107324205core:SharePremium2023-07-3107324205core:RevaluationReserve2023-07-3107324205core:OtherReservesSubtotal2023-07-3107324205core:RetainedEarningsAccumulatedLosses2023-07-3107324205core:ShareCapital2022-07-3107324205core:SharePremium2022-07-3107324205core:RevaluationReserve2022-07-3107324205core:OtherReservesSubtotal2022-07-3107324205core:RetainedEarningsAccumulatedLosses2022-07-3107324205core:LandBuildings2023-07-3107324205core:PlantMachinery2023-07-3107324205core:Vehicles2023-07-3107324205core:FurnitureFittings2023-07-3107324205core:OfficeEquipment2023-07-3107324205core:NetGoodwill2023-07-3107324205core:IntangibleAssetsOtherThanGoodwill2023-07-3107324205core:ListedExchangeTraded2023-07-3107324205core:UnlistedNon-exchangeTraded2023-07-3107324205core:LandBuildings2022-07-3107324205core:PlantMachinery2022-07-3107324205core:Vehicles2022-07-3107324205core:FurnitureFittings2022-07-3107324205core:OfficeEquipment2022-07-3107324205core:NetGoodwill2022-07-3107324205core:IntangibleAssetsOtherThanGoodwill2022-07-3107324205core:ListedExchangeTraded2022-07-3107324205core:UnlistedNon-exchangeTraded2022-07-3107324205core:LandBuildings2022-08-012023-07-3107324205core:PlantMachinery2022-08-012023-07-3107324205core:Vehicles2022-08-012023-07-3107324205core:FurnitureFittings2022-08-012023-07-3107324205core:OfficeEquipment2022-08-012023-07-3107324205core:NetGoodwill2022-08-012023-07-3107324205core:IntangibleAssetsOtherThanGoodwill2022-08-012023-07-3107324205core:ListedExchangeTraded2022-08-012023-07-3107324205core:UnlistedNon-exchangeTraded2022-08-012023-07-3107324205core:MoreThanFiveYears2022-08-012023-07-3107324205core:Non-currentFinancialInstruments2023-07-3107324205core:Non-currentFinancialInstruments2022-07-3107324205dpl:CostSales2022-08-012023-07-3107324205dpl:DistributionCosts2022-08-012023-07-3107324205core:LandBuildings2022-08-012023-07-3107324205core:PlantMachinery2022-08-012023-07-3107324205core:Vehicles2022-08-012023-07-3107324205core:FurnitureFittings2022-08-012023-07-3107324205core:OfficeEquipment2022-08-012023-07-3107324205dpl:AdministrativeExpenses2022-08-012023-07-3107324205core:NetGoodwill2022-08-012023-07-3107324205core:IntangibleAssetsOtherThanGoodwill2022-08-012023-07-3107324205dpl:GroupUndertakings2022-08-012023-07-3107324205dpl:ParticipatingInterests2022-08-012023-07-3107324205dpl:GroupUndertakingscore:ListedExchangeTraded2022-08-012023-07-3107324205core:ListedExchangeTraded2022-08-012023-07-3107324205dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-08-012023-07-3107324205core:UnlistedNon-exchangeTraded2022-08-012023-07-3107324205dpl:CostSales2021-08-012022-07-3107324205dpl:DistributionCosts2021-08-012022-07-3107324205core:LandBuildings2021-08-012022-07-3107324205core:PlantMachinery2021-08-012022-07-3107324205core:Vehicles2021-08-012022-07-3107324205core:FurnitureFittings2021-08-012022-07-3107324205core:OfficeEquipment2021-08-012022-07-3107324205dpl:AdministrativeExpenses2021-08-012022-07-3107324205core:NetGoodwill2021-08-012022-07-3107324205core:IntangibleAssetsOtherThanGoodwill2021-08-012022-07-3107324205dpl:GroupUndertakings2021-08-012022-07-3107324205dpl:ParticipatingInterests2021-08-012022-07-3107324205dpl:GroupUndertakingscore:ListedExchangeTraded2021-08-012022-07-3107324205core:ListedExchangeTraded2021-08-012022-07-3107324205dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-08-012022-07-3107324205core:UnlistedNon-exchangeTraded2021-08-012022-07-3107324205core:NetGoodwill2023-07-3107324205core:IntangibleAssetsOtherThanGoodwill2023-07-3107324205core:LandBuildings2023-07-3107324205core:PlantMachinery2023-07-3107324205core:Vehicles2023-07-3107324205core:FurnitureFittings2023-07-3107324205core:OfficeEquipment2023-07-3107324205core:AfterOneYear2023-07-3107324205core:WithinOneYear2023-07-3107324205core:ListedExchangeTraded2023-07-3107324205core:UnlistedNon-exchangeTraded2023-07-3107324205core:ShareCapital2023-07-3107324205core:SharePremium2023-07-3107324205core:RevaluationReserve2023-07-3107324205core:OtherReservesSubtotal2023-07-3107324205core:RetainedEarningsAccumulatedLosses2023-07-3107324205core:NetGoodwill2022-07-3107324205core:IntangibleAssetsOtherThanGoodwill2022-07-3107324205core:LandBuildings2022-07-3107324205core:PlantMachinery2022-07-3107324205core:Vehicles2022-07-3107324205core:FurnitureFittings2022-07-3107324205core:OfficeEquipment2022-07-3107324205core:AfterOneYear2022-07-3107324205core:WithinOneYear2022-07-3107324205core:ListedExc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ALIAN PROPERTY LTD

Registered Number
07324205
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2023

ALIAN PROPERTY LTD
Company Information
for the year from 1 August 2022 to 31 July 2023

Director

SCOTT, Ian Thomas

Registered Address

13 Brocklehurst Drive
Prestbury
Macclesfield
SK10 4JD

Registered Number

07324205 (England and Wales)
ALIAN PROPERTY LTD
Balance Sheet as at
31 July 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets5235277
Investment property6445,000445,000
445,235445,277
Current assets
Debtors71,1951,072
Cash at bank and on hand3,53116,794
4,72617,866
Creditors amounts falling due within one year8(326,766)(348,326)
Net current assets (liabilities)(322,040)(330,460)
Total assets less current liabilities123,195114,817
Provisions for liabilities9(9,985)(9,993)
Net assets113,210104,824
Capital and reserves
Called up share capital22
Revaluation reserve42,37742,377
Profit and loss account70,83162,445
Shareholders' funds113,210104,824
The financial statements were approved and authorised for issue by the Director on 31 October 2023, and are signed on its behalf by:
SCOTT, Ian Thomas
Director
Registered Company No. 07324205
ALIAN PROPERTY LTD
Notes to the Financial Statements
for the year ended 31 July 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Investment property policy
There has been no revaluation of investment property by an independent valuer.
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
4.Employee information

20232022
Average number of employees during the year11
5.Property, plant and equipment

Fixtures & fittings

Total

££
Cost or valuation
At 01 August 221,2941,294
At 31 July 231,2941,294
Depreciation and impairment
At 01 August 221,0171,017
Charge for year4242
At 31 July 231,0591,059
Net book value
At 31 July 23235235
At 31 July 22277277
6.Investment property

£
Fair value at 01 August 22445,000
At 31 July 23445,000
7.Debtors

2023

2022

££
Prepayments and accrued income1,1951,072
Total1,1951,072
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
8.Creditors within one year

2023

2022

££
Trade creditors / trade payables14442
Bank borrowings and overdrafts323,721342,533
Taxation and social security1,9751,728
Accrued liabilities and deferred income9264,023
Total326,766348,326
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
9.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)9,9859,993
Total9,9859,993