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REGISTERED NUMBER: 12453399 (England and Wales)













UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 FEBRUARY 2024

FOR

ALENTH LTD

ALENTH LTD (REGISTERED NUMBER: 12453399)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 29 FEBRUARY 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


ALENTH LTD

COMPANY INFORMATION
for the year ended 29 FEBRUARY 2024







DIRECTOR: Ms E A McLachlan





REGISTERED OFFICE: 71-75 Shelton Street
London
Greater London
United Kingdom
WC2H 9JQ





REGISTERED NUMBER: 12453399 (England and Wales)





ACCOUNTANTS: Thomas Barrie & Co LLP
Atlantic House
1a Cadogan Street
Glasgow
G2 6QE

ALENTH LTD (REGISTERED NUMBER: 12453399)

STATEMENT OF FINANCIAL POSITION
29 FEBRUARY 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 26,650 28,418

CURRENT ASSETS
Debtors 5 51 -
Cash at bank 10,366 90,654
10,417 90,654
CREDITORS
Amounts falling due within one year 6 (35,375 ) (105,368 )
NET CURRENT LIABILITIES (24,958 ) (14,714 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,692

13,704

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 1,691 13,703
SHAREHOLDERS' FUNDS 1,692 13,704

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 February 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 November 2024 and were signed by:





Ms E A McLachlan - Director


ALENTH LTD (REGISTERED NUMBER: 12453399)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 29 FEBRUARY 2024

1. STATUTORY INFORMATION

Alenth Ltd is a private company, limited by shares, registered in Scotland, registration number 12453399. The registered office is 71-75 Shelton Street, London, Greater London, United Kingdom, WC2H 9JQ.

The principal activity of the company is executive coaching and related services.

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.

The presentational and functional currency of the financial statements is Pounds Sterling (£).

Going Concern
After making enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

Significant judgements and estimates
In preparing these financial statements, the director is required to make judgements, estimates and assumptions that affect the application of the Company's accounting policies and the reported amounts of assets, liabilities, income and expenses. Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to estimates are recognised prospectively.

There are no significant judgements or estimates used in the preparation of these accounts.

Turnover
Turnover is measured at the fair value of consideration received or receivable, taking into account the amount of any discounts and rebates allowed by the entity, but excluding value added tax and other sales taxes.

Services
Income from services is recognised when performed, such that risks and rewards have been transferred.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Land and buildings - 2% on cost
Plant and machinery etc - 33% on cost and 25% on cost

The carrying values of tangible fixed assets are reviewed annually for impairment if events or changes in circumstances indicate the carrying values may not be recoverable.

ALENTH LTD (REGISTERED NUMBER: 12453399)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 29 FEBRUARY 2024

2. ACCOUNTING POLICIES - continued

Financial instruments
The company has financial assets and financial liabilities of a kind that qualify as basic financial instruments.

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

Cash and cash equivalents
Cash and cash equivalents comprise cash balances, including bank overdrafts that are payable on demand and form an integral part of the company's cash management.

Creditors
Short term trade creditors are measured at the transaction price.

Provisions
Provisions are determined by discounting the expected future cash flows at a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the liability. The unwinding of the discount is recognised as finance cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 year 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

ALENTH LTD (REGISTERED NUMBER: 12453399)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 29 FEBRUARY 2024

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 March 2023
and 29 February 2024 26,827 4,195 31,022
DEPRECIATION
At 1 March 2023 534 2,070 2,604
Charge for year 536 1,232 1,768
At 29 February 2024 1,070 3,302 4,372
NET BOOK VALUE
At 29 February 2024 25,757 893 26,650
At 28 February 2023 26,293 2,125 28,418

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 51 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 2,289 18,307
Other creditors 33,086 87,061
35,375 105,368