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REGISTERED NUMBER: 13042739 (England and Wales)















Aldustria Ltd

Unaudited Financial Statements for the Year Ended 30 June 2025






Aldustria Ltd (Registered number: 13042739)






Contents of the Financial Statements
for the Year Ended 30 June 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Aldustria Ltd

Company Information
for the Year Ended 30 June 2025







Directors: A F Hoppe
A A Pegg
Lord R Teverson
S R Salt
I D Hoppe





Registered office: Units A & B Leeway House
Leeway Industrial Estate
Newport
NP19 4SL





Registered number: 13042739 (England and Wales)





Accountants: Menzies LLP, Statutory Auditors
5th Floor Hodge House
114-116 St Mary Street
Cardiff
CF10 1DY

Aldustria Ltd (Registered number: 13042739)

Balance Sheet
30 June 2025

2025 2024
Notes £    £   
Fixed assets
Tangible assets 4 53,122 -
Investments 5 1,100 200
54,222 200

Current assets
Stocks 6 596,810 465,232
Debtors 7 232,231 279,642
Cash at bank 868 11,595
829,909 756,469
Creditors
Amounts falling due within one year 8 (11,333 ) (12,715 )
Net current assets 818,576 743,754
Total assets less current liabilities 872,798 743,954

Creditors
Amounts falling due after more than one
year

9

(1,313,223

)

(1,102,580

)
Net liabilities (440,425 ) (358,626 )

Capital and reserves
Called up share capital 10 4,445 4,445
Retained earnings 11 (444,870 ) (363,071 )
Shareholders' funds (440,425 ) (358,626 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Aldustria Ltd (Registered number: 13042739)

Balance Sheet - continued
30 June 2025


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 Board of Directors and authorised for issue on 1 September 2025 and were signed on its behalf by:




A F Hoppe - Director



A A Pegg - Director


Aldustria Ltd (Registered number: 13042739)

Notes to the Financial Statements
for the Year Ended 30 June 2025

1. Statutory information

Aldustria 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.

The company has made a loss for the year of £81,799 and are reporting net liabilities of £440,425 as at 30 June 2025. The financial statements have been prepared on a going concern basis. The directors are of the opinion that the entity has sufficient funding in place over the next 12 months to be able to meet its debts as and when they fall due.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Work in progress
Work in progress includes development costs incurred for ongoing projects. These will be released to the profit and loss account when revenues on such projects are recognised.

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.

Cash and cash equivalents
Cash and cash equivalents include cash in hand and deposits held at call with banks.

Debtors and creditors receivable/payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year and recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss in other administrative expenses.

3. Employees and directors

The average number of employees during the year was NIL (2024 - NIL).

Aldustria Ltd (Registered number: 13042739)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2025

4. Tangible fixed assets
Freehold
property
£   
Cost
Additions 53,122
At 30 June 2025 53,122
Net book value
At 30 June 2025 53,122

5. Fixed asset investments
Other
investments
£   
Cost
At 1 July 2024 200
Additions 900
At 30 June 2025 1,100
Net book value
At 30 June 2025 1,100
At 30 June 2024 200

6. Stocks
2025 2024
£    £   
Work-in-progress 596,810 465,232

7. Debtors
2025 2024
£    £   
Amounts falling due within one year:
Other debtors 30,880 22,841
VAT 1,351 6,141
Prepayments - 660
32,231 29,642

Amounts falling due after more than one year:
Amounts owed by participating interests 200,000 250,000

Aggregate amounts 232,231 279,642

8. Creditors: amounts falling due within one year
2025 2024
£    £   
Trade creditors 10,033 11,415
Accrued expenses 1,300 1,300
11,333 12,715

Aldustria Ltd (Registered number: 13042739)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2025

9. Creditors: amounts falling due after more than one year
2025 2024
£    £   
Other loans - 2-5 years 1,019,609 861,831
Amounts owed to participating interests 1,000 -
Directors' loan accounts 292,614 240,749
1,313,223 1,102,580

10. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
4,445 Ordinary £1 4,445 4,445

11. Reserves
Retained
earnings
£   

At 1 July 2024 (363,071 )
Deficit for the year (81,799 )
At 30 June 2025 (444,870 )

12. Related party disclosures

The company has received loans from related parties totalling £1,108,000 (2024: £981,500) which has accrued interest of £205,223 (2024: £121,080). A market rate of interest has been charged on these loans and none are due for repayment within 12 months of the year end.

The company has issued loans to related parties amounting to £200,000 (2024: £250,000).