AL27 Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

Registered number: 14175856

		2024		2023
	Notes	€	€	€	€
FIXED ASSETS
Investments	4		2,847,610		2,847,610

			2,847,610		2,847,610
CURRENT ASSETS
Cash at bank and in hand		10,414		10,800

		10,414		10,800
Creditors: Amounts Falling Due Within One Year	5	(2,073,910 )		(2,609,718 )

NET CURRENT ASSETS (LIABILITIES)			(2,063,496 )		(2,598,918 )

TOTAL ASSETS LESS CURRENT LIABILITIES			784,114		248,692

NET ASSETS			784,114		248,692

CAPITAL AND RESERVES
Called up share capital	6		10,000		10,000
Profit and Loss Account			774,114		238,692

SHAREHOLDERS' FUNDS			784,114		248,692

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Vania Casini

Director

19/09/2025

The notes on pages 2 to 4 form part of these financial statements.

1. General Information

AL27 Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14175856 . The registered office is Birchin Court, 20 Birchin Lane, London, EC3V 9DJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The financial statements are prepared on the basis of the going concern, which assumes that the company will be inoperational existence for the foreseeable future. This depends upon continued support of the shareholders. The financial statements do not include any adjustments that would result if such support is withdrawn.

2.3. Financial Instruments

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

Financial assets and financial liabilities are recognised initially at fair value. Financial assets are reduced for provision, for impairment, if required.

2.4. Foreign Currencies

Assets and liabilities in foreign currencies are translated into Euro at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into Euro at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

2.5. 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

2.6. Preparation of consolidated financial statements

The financial statements contain information about AL27 Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

The company and its subsidiary undertaking comprise a small-sized group.

2.7. Investments in subsidiary and associate

Investments in subsidiary and associate undertakings are recognised at cost.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2023: 1)

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AL27 Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

4. Investments

	Subsidiaries	Associates	Total
	€	€	€
Cost or Valuation
As at 1 January 2024	2,843,910	3,700	2,847,610

As at 31 December 2024	2,843,910	3,700	2,847,610

Provision
As at 1 January 2024	-	-	-

As at 31 December 2024	-	-	-

Net Book Value
As at 31 December 2024	2,843,910	3,700	2,847,610

As at 1 January 2024	2,843,910	3,700	2,847,610

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Subsidiary

STAG REAL ESTATE SRL

Registered office: Moldova

Nature of business: Real Estate

Class of shares: holding

Ordinary shares 100

31.12.24 31.12.23

€ €

Aggregate capital and reserves 4,758,613 4,763,558

Profit/Loss for the year 50,832 201,144

Subsidiary

STAG TEXTILE INDUSTRY SA

Registered office: Moldova

Nature of business: Textile Industry

Class of shares: holding

Ordinary shares 100

31.12.24 31.12.23

€ €

Aggregate capital and reserves 3,072,772 3,341,446

Profit/Loss for the year 1,585,157 571,219

Associated company

ICS "MAS Trade" SRL

Registered office:Moldova

Nature of business:

Class of shares: holding

Ordinary 44

31.12.2024 31.12.2023

€ €

Aggregate capital and reserves (75,578) (154,226)

Profit/Lose for the year 76,842 97,535

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AL27 Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

5. Creditors: Amounts Falling Due Within One Year

	2024	2023
	€	€
Trade creditors	-	808
Other creditors	1,823,910	2,358,910
Shareholder Loan	250,000	250,000

	2,073,910	2,609,718

6. Share Capital

	2024	2023
	€	€
Allotted, Called up and fully paid	10,000	10,000

Allotted and issued 10,000 ordinary share in €1 nominal value each.

7. Ultimate Controlling Party

The company's ultimate controlling party is Mr A Colombo

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