ACCOUNTS - Final Accounts

Registered number: 11669050

ALDEBARAN GROUP LTD

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

ALDEBARAN GROUP LTD

Company Information

Director	Jacques Marie Blehaut


Registered number	11669050


Registered office	3rd Floor
	12 Gough Square
	London
	EC4A 3DW

ALDEBARAN GROUP LTD

Registered number: 11669050

Balance sheet

As at 31 December 2024

		2024		2023
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	594		130
Cash at bank and in hand	5	17,178		20,501
		17,772		20,631
Creditors: amounts falling due within one year	6	(19,355)		(19,683)
Net current (liabilities)/assets			(1,583)		948
Total assets less current liabilities			(1,583)		948

Net (liabilities)/assets			(1,583)		948

Capital and reserves
Called up share capital	100	100
Profit and loss account	(1,683)	848
	(1,583)	948

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 15 September 2025.

Jacques Marie Blehaut

Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1

ALDEBARAN GROUP LTD

Notes to the financial statements

For the Year Ended 31 December 2024

1.	General information

Aldebaran Group Ltd is a private limited company, incorporated in the United Kingdom and registered in England and Wales. The company's registered office address is 3rd Floor, 12 Gough Square, London, EC4A 3DW.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

2.2

Going concern

The financial statements have been prepared under the going concern basis, as it is the intention of the director to provide whatever financial support is necessary in order for the Company to continue to meet its liabilities as they fall due for the foreseeable future.

2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Profit and loss account within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

Page 2

ALDEBARAN GROUP LTD

Notes to the financial statements

For the Year Ended 31 December 2024

2.Accounting policies (continued)

2.4

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 3

ALDEBARAN GROUP LTD

Notes to the financial statements

For the Year Ended 31 December 2024

Directors

The average monthly number of employees, including the director, during the year was as follows:

	2024	2023
	No.	No.

Directors	1	1

Debtors

					2024	2023
					£	£


Other debtors	594	130
	594	130

5.	Cash and cash equivalents
		2024	2023
		£	£

Cash at bank and in hand	17,178	20,501
	17,178	20,501

6.	Creditors: Amounts falling due within one year
		2024	2023
		£	£

Trade creditors	3,000	2,880
Corporation tax	-	894
Other creditors	12,995	12,549
Accruals and deferred income	3,360	3,360
	19,355	19,683

Page 4

ALDEBARAN GROUP LTD

Notes to the financial statements

For the Year Ended 31 December 2024

7.	Related party transactions
	At the balance sheet date the Company owed the Director £12,995 (2023: £12,549). The amount is repayable on demand and is interest free.

Page 5