Company No: 15285548 (England and Wales)

Contents

• Company Information
• Accountants' Report
• Balance Sheet
• Notes to the Financial Statements

Director

Angela Russell (Appointed 15 November 2023)

Secretary

Sally Ann Inglis

Registered office	Sandy Barn Oxenden Farm
	Highstead Lane
	Canterbury
	CT3 4LU
	United Kingdom

Company number

15285548 (England and Wales)

Accountant	Kreston Reeves LLP
	37 St Margarets Street
	Canterbury
	Kent
	CT1 2TU

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of AL Russell Holdings Limited for the financial period ended 31 March 2025 which comprise the Balance Sheet and the related notes 1 to 4 from the Company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/regulation.

It is your duty to ensure that AL Russell Holdings 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 AL Russell Holdings Limited. You consider that AL Russell Holdings Limited is exempt from the statutory audit requirement for the financial period.

We have not been instructed to carry out an audit or a review of the financial statements of AL Russell Holdings 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.

This report is made solely to the Director of AL Russell Holdings Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of AL Russell Holdings Limited and state those matters that we have agreed to state to the director of AL Russell Holdings Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than AL Russell Holdings Limited and its Director as a body for our work or for this report.

Kreston Reeves LLP
Chartered Accountants

37 St Margarets Street
Canterbury
Kent
CT1 2TU

12 September 2025

	Note	31.03.2025
		£
Fixed assets
Investments	3	450,000
		450,000
Current assets
Cash at bank and in hand		100
		100
Net current assets		100
Total assets less current liabilities		450,100
Net assets		450,100
Capital and reserves
Called-up share capital	4	100
Profit and loss account		450,000
Total shareholder's funds		450,100

For the financial period ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of AL Russell Holdings Limited (registered number: 15285548) were approved and authorised for issue by the Director on 12 September 2025. They were signed on its behalf by:

Angela Russell Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

General information and basis of accounting

AL Russell Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Sandy Barn Oxenden Farm, Highstead Lane, Canterbury, CT3 4LU, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Dividend income

Dividend income from investments is recognised when the shareholders' rights to receive payment have been established (provided that it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably).

Fixed asset investments

Investments in subsidiaries are measured at cost less impairment.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

2. Employees

	Period from 15.11.2023 to 31.03.2025
	Number
Monthly average number of persons employed by the Company during the period.	0

3. Fixed asset investments

Investments in subsidiaries

	31.03.2025
	£
Cost
At 15 November 2023	0
Additions	450,000
At 31 March 2025	450,000
Carrying value at 31 March 2025	450,000

4. Called-up share capital

	31.03.2025
	£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100

During the period 100 ordinary shares of £1 each were issued at par.