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Registered number: 13486382 SADYR ALEPH INVESTMENT LTD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
SADYR ALEPH INVESTMENT LTD
CONTENTS
| Page
Statement of Financial Position | 1
Notes to the Financial Statements | 2 - 4
SADYR ALEPH INVESTMENT LTD REGISTERED NUMBER:13486382
STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 98,669 |  | 90,344
|  |  | 98,669 |  | 90,344
Current liabilities |  |  |  |  |
Creditors: amounts falling due within one year | 5 | (16,718) |  | (6,329) |
Net current liabilities |  |  | (16,718) |  | (6,329)
Net assets |  |  | 81,951 |  | 84,015
Capital and reserves |  |  |  |  |
Called up share capital | 6 |  | 90,537 |  | 90,537
Profit and loss account |  |  | (8,586) |  | (6,522)
|  |  | 81,951 |  | 84,015
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 3 October 2025.
A Pilowsky
Director
The notes on pages 2 to 4 form part of these financial statements. Page 1
SADYR ALEPH INVESTMENT LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
Sadyr Aleph Investment Limited is a private limited liability company registered in England and Wales.Its registered office address is at 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire WD6 1JD. The principal activity during the period is that of investment holding company. The company's functional and presentational currency is £ sterling. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Going concern
The company made a loss for the year and at the balance sheet date has net current liabilities. The directors have obtained assurance from the shareholders that funds will be made available to the company so that it will be able to carry on trading and meet its financial obligations as and when they fall due for at least twelve months from the date the accounts are approved. The accounts have therefore been prepared under the going concern basis.
| 2.3 | Taxation
Tax is recognised in the Statement of Comprehensive Income, except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Statement of Financial Position date, except that: - The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and - Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences. Deferred tax is determined using tax rates and laws that have been enacted or subsequently enacted by the reporting date.
| 2.4 | Valuation of investments
Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of Comprehensive Income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Page 2
SADYR ALEPH INVESTMENT LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.5 | Basic Financial instruments
The company only enters into transactions that result in basic financial instruments such as trade and other debtors, trade and other creditors, cash at bank and in hand, loans to/from related parties. Trade debtors, other debtors and loans to related parties are recognised initially at the transaction price less attributable transaction costs. Trade creditors, other creditors and loans from related parties are recognised initially at transaction price plus attributable transaction costs. Subsequently they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade and other debtors, and loans to related parties.
3. | Employees
| The average monthly number of employees, including directors, during the period was 1 (2024 - 1).
4. | Fixed asset investments
|  | Unlisted investments
|  | £
| Cost or valuation |
| At 1 July 2024 | 90,344
| Additions | 8,325
| At 30 June 2025 | 98,669
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 14,774 | 4,385
| Accruals and deferred income | 1,944 | 1,944
|  | 16,718 | 6,329
Page 3
SADYR ALEPH INVESTMENT LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
6. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 124,999 (2024 - 124,999) Ordinary shares of $ 1- each | 90,537 | 90,537
Page 4