| Funding Alternative Group Ltd |
| Registered number: |
11501528 |
| Balance Sheet |
| as at 31 December 2024 |
|
| Notes |
|
|
2024 |
|
|
2023 |
| £ |
£ |
| Fixed assets |
| Intangible assets |
3 |
|
|
13,346 |
|
|
12,759 |
| Tangible assets |
4 |
|
|
5,093 |
|
|
3,217 |
| Investments |
5 |
|
|
400 |
|
|
400 |
|
|
|
|
18,839 |
|
|
16,376 |
|
| Current assets |
| Debtors |
6 |
|
1,744,472 |
|
|
1,457,604 |
| Cash at bank and in hand |
|
|
860,660 |
|
|
139,722 |
|
|
|
2,605,132 |
|
|
1,597,326 |
|
| Creditors: amounts falling due within one year |
7 |
|
(2,261,779) |
|
|
(1,607,386) |
|
| Net current assets/(liabilities) |
|
|
|
343,353 |
|
|
(10,060) |
|
| Total assets less current liabilities |
|
|
|
362,192 |
|
|
6,316 |
|
|
| Net assets |
|
|
|
362,192 |
|
|
6,316 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
100 |
|
|
100 |
| Profit and loss account |
|
|
|
362,092 |
|
|
6,216 |
|
| Shareholders' funds |
|
|
|
362,192 |
|
|
6,316 |
|
|
|
|
|
|
|
|
| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| Dr Serge Santos |
| Director |
| Approved by the board on 30 September 2025 |
|
| Funding Alternative Group Ltd |
| Notes to the Accounts |
| for the year ended 31 December 2024 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
|
|
Turnover |
|
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. |
|
|
Research and development |
|
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight line basis over their expected useful economic lives. If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only. |
|
|
Intangible fixed assets |
|
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses. |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
|
Computer equipment |
33% per annum on the straight line basis |
|
|
Investments |
|
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account. |
|
|
Debtors |
|
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. |
|
|
Creditors |
|
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. |
|
|
Taxation |
|
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted. |
|
|
Foreign currency translation |
|
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss. |
|
|
Pensions |
|
Contributions to defined contribution plans are expensed in the period to which they relate. |
|
|
Going Concern |
|
In accordance with their responsibilities as directors, the directors have considered the appropriateness of the going concern basis for the preparation of the financial statements. The financial statements have been prepared on the going concern basis as the directors have expressed a willingness to provide the necessary financial support so that the company has adequate resources to continue in operational existence for a period of at least 12 months from the dates of approval of the financial statements. |
|
| 2 |
Employees |
2024 |
|
2023 |
| Number |
Number |
|
|
Average number of persons employed by the company |
9 |
|
6 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 3 |
Intangible fixed assets |
£ |
|
Development costs |
|
|
Cost |
|
At 1 January 2024 |
12,759 |
|
Additions |
587 |
|
At 31 December 2024 |
13,346 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 December 2024 |
13,346 |
|
At 31 December 2023 |
12,759 |
|
|
|
|
|
|
|
|
|
|
No amortisation has been charged because the asset has not yet been brought into use. |
|
| 4 |
Tangible fixed assets |
|
|
|
|
|
|
|
|
Computer equipment |
| £ |
|
Cost |
|
At 1 January 2024 |
6,026 |
|
Additions |
4,103 |
|
Disposals |
(445) |
|
At 31 December 2024 |
9,684 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 January 2024 |
2,809 |
|
Charge for the year |
1,856 |
|
On disposals |
(74) |
|
At 31 December 2024 |
4,591 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 December 2024 |
5,093 |
|
At 31 December 2023 |
3,217 |
|
|
|
|
|
|
|
|
|
| 5 |
Investments |
| Investments in |
| subsidiary |
| undertakings |
| £ |
|
Cost |
|
At 1 January 2024 |
400 |
|
At 31 December 2024 |
400 |
|
|
|
|
|
|
|
|
|
| 6 |
Debtors |
2024 |
|
2023 |
| £ |
£ |
|
|
Amounts owed by group undertakings and undertakings in which the company has a participating interest |
|
1,663,916 |
|
1,414,120 |
|
Other debtors |
80,556 |
|
43,484 |
|
|
|
|
|
|
1,744,472 |
|
1,457,604 |
|
|
|
|
|
|
|
|
|
|
| 7 |
Creditors: amounts falling due within one year |
2024 |
|
2023 |
| £ |
£ |
|
|
Trade creditors |
29,951 |
|
56,658 |
|
Amounts owed to group undertakings and undertakings in which the company has a participating interest |
|
84,669 |
|
775 |
|
Taxation and social security costs |
1,733 |
|
18,356 |
|
Other creditors |
2,145,426 |
|
1,531,597 |
|
|
|
|
|
|
2,261,779 |
|
1,607,386 |
|
|
|
|
|
|
|
|
|
|
Creditors of £2,123,224 are secured by way of fixed and floating charge over the assets of the company. |
|
|
|
|
|
|
|
|
|
| 8 |
Loans to directors |
|
Description and conditions |
B/fwd |
Paid |
Repaid |
C/fwd |
| £ |
£ |
£ |
£ |
|
Mr W Collocott |
|
Loan to director |
25,516 |
|
17,257 |
|
(25,516) |
|
17,257 |
|
|
25,516 |
|
17,257 |
|
(25,516) |
|
17,257 |
|
|
|
|
|
|
|
|
|
| 9 |
Related party transactions |
|
|
Total remuneration paid to the directors during the year was £92,258 (2023: £139,270). Dividends of £39,151 were paid to a director during the year (2023: £9,000). Dividends of £nil (2023: £31,000) were paid to Bedrock Entreprises Ltd during the year, a company in which S Santos is a director and majority shareholder. Dividends of £134,853 were waived by Bedrock Enterprises Ltd during the period. Included in creditors falling due within one year is an amount of £2,123,224 loaned by a director to the company and secured by way of fixed and floating charge over the assets of the company. No material repayment of this loan is expected to be made in the next 12 months. Included within other debtors at 31 December 2024 is a balance owed by other related parties of £14,130 (2023: £nil). |
|
| 10 |
Other information |
|
|
Funding Alternative Group Ltd is a private company limited by shares and incorporated in England. Its registered office is: |
|
104 Roebuck Road |
|
Chessington |
|
Surrey |
|
KT9 1EU |