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Registered number: 14953375
Alt Street Commercial Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Property Accounts Limited
Alt Street Commercial Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Alt Street Commercial Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 14953375

| 30 June 2025 | 30 June 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 382,112 |  | 380,000
|  |  | 382,112 |  | 380,000
CURRENT ASSETS
Debtors | 5 | 2,844 |  | 2,838 |
Cash at bank and in hand |  | 13,574 |  | 12,969 |
|  | 16,418 |  | 15,807 |
Creditors: Amounts Falling Due Within One Year | 6 | (148,038 ) |  | (155,974 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (131,620 ) |  | (140,167 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 250,492 |  | 239,833
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (229,500 ) |  | (229,500 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (9,425 ) |  | (9,425 )
NET ASSETS |  |  | 11,567 |  | 908
CAPITAL AND RESERVES
Called up share capital | 8 |  | 60 |  | 60
Revaluation reserve | 9 |  | 40,179 |  | 40,179
Profit and Loss Account |  |  | (28,672 ) |  | (39,331 )
SHAREHOLDERS' FUNDS |  |  | 11,567 |  | 908

Page 1
Page 2
Alt Street Commercial Limited
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Sarah Watt Director
26/09/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Alt Street Commercial Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Alt Street Commercial Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14953375 . The registered office is c/o Property Accounts Limited, 59 Castle Street, Reading, RG1 7SN.
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. Turnover
Turnover is recognised as rental income received.
2.3. Investment Properties
Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. The fair value of the investment property has been arrived at by the directors best estimate. Changes in fair value are recognised in the profit and loss account.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Investment Property

| 30 June 2025
--- | ---
| £
Fair Value
As at 1 July 2024 | 380,000
Additions | 2,112
As at 30 June 2025 | 382,112

Page 3
Page 4
Alt Street Commercial Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
5. Debtors

| 30 June 2025 |  | 30 June 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 2,844 |  | 2,838

6. Creditors: Amounts Falling Due Within One Year

| 30 June 2025 |  | 30 June 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 33,092 |  | 2,838
Bridging loan | - |  | 30,192
Directors' loan accounts | 108,442 |  | 115,796
Amounts owed to parent undertaking | 1,940 |  | 2,875
Amounts owed to related parties | 4,564 |  | 4,273
| 148,038 |  | 155,974

7. Creditors: Amounts Falling Due After More Than One Year

| 30 June 2025 |  | 30 June 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 229,500 |  | 229,500

8. Share Capital

| 30 June 2025 |  | 30 June 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 60 |  | 60

9. Reserves

| Revaluation Reserve
--- | ---
| £
As at 1 July 2024 | 40,179
As at 30 June 2025 | 40,179

10. Related Party Transactions
Related party transactions include (to)/from:
(£1,940) (2024: (£2,875)) owed to Alt Street Property Group Limited, the parent company.
(£4,564) (2024: (£4,273)) owed to Alt Street Room Solutions Limited, a company of which Andrew Watt is a shareholder
11. Ultimate Controlling Party
The company's ultimate controlling party is Alt Street Property Group Limited by virtue of his ownership of 100% of the issued share capital in the company.
Page 4