Alalava Investments Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 11195812 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Alalava Investments Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr G D Stoddart

REGISTERED OFFICE:

Broom House

39/43 London Road

Hadleigh

Benfleet

Essex

SS7 2QL

REGISTERED NUMBER:

11195812 (England and Wales)

ACCOUNTANTS:

BPSL

Brooms Professional Services Limited

Chartered Certified Accountants

Broom House

39/43 London Road

Hadleigh, Benfleet

Essex

SS7 2QL

FIXED ASSETS

Investments

4

-

2,566,000

CURRENT ASSETS

Debtors

5

295,000

671

Investments

6

5,800,000

-

Cash at bank

253

-

6,095,253

671

CREDITORS

Amounts falling due within one year

7

804,777

789,346

NET CURRENT ASSETS/(LIABILITIES)

5,290,476

(788,675

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

5,290,476

1,777,325

PROVISIONS FOR LIABILITIES

554,407

676,033

NET ASSETS

4,736,069

1,101,292

CAPITAL AND RESERVES

Called up share capital

8

140

Other reserves

3,300,000

Retained earnings

1,435,929

(2,198,848

)

SHAREHOLDERS' FUNDS

4,736,069

1,101,292

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 September 2025 and were signed by:

Mr G D Stoddart - Director

1.	STATUTORY INFORMATION

Alalava Investments Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 as modified by the revaluation of certain assets.

Investments in subsidiaries

All subsidiaries are now valued at market value as estimated by the director since they are considered investments held for resale.

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.

Reporting currency

The financial statements have been prepared in US dollars which the director considers to be the functional currency of the company. Transactions in other currencies are revalued to US dollars at the rate prevailing at the transaction date with gains and losses being taken to the income statement.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

$

COST OR VALUATION

At 1 January 2024

2,566,000

Additions

3,349,000

Disposals

(5,915,000

)

At 31 December 2024

-

NET BOOK VALUE

At 31 December 2024

-

At 31 December 2023

2,566,000

Cost or valuation at 31 December 2024 is represented by:

Shares in

group

undertakings

$

Valuation in 2021

4,064,000

Valuation in 2022

(134,000

)

Valuation in 2023

(4,562,469

)

Valuation in 2024

(2,566,000

)

Cost

3,198,469

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

$

Other debtors

295,000

671

6.	CURRENT ASSET INVESTMENTS

31.12.24

31.12.23

$

Shares in group undertakings

5,800,000

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

$

Other creditors

804,777

789,346

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.24

31.12.23

value:

$

100

Ordinary A

1

127

10

Ordinary B

1

13

140