ALIR CONSTRUCTION LTD


Directors	DOHERTY, Ciaran Patrick
	PEPKOLAJ, Eduart


Registered Address	51 Sherborne Crescent
	Carshalton
	SM5 1JU


Registered Number	10795158 (England and Wales)

Balance Sheet as at
31 May 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		13,009		26,264
			13,009		26,264
Current assets
Debtors		344,976		84,122
Cash at bank and on hand		90,650		309,573
		435,626		393,695
Creditors amounts falling due within one year	4	(94,745)		(79,691)
Net current assets (liabilities)			340,881		314,004
Total assets less current liabilities			353,890		340,268
Creditors amounts falling due after one year	5		-		(11,796)
Net assets			353,890		328,472
Capital and reserves
Called up share capital			100		100
Profit and loss account			353,790		328,372
Shareholders' funds			353,890		328,472

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 15 September 2025, and are signed on its behalf by:

DOHERTY, Ciaran Patrick
Director

PEPKOLAJ, Eduart
Director

Registered Company No. 10795158

ALIR CONSTRUCTION LTD

Notes to the Financial Statements
for the year ended 31 May 2025

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	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.

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.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Plant and machinery	4
	Fixtures and fittings	4
	Vehicles	4
	Office Equipment	4

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 June 24	6,045	41,055	3,185	3,985	54,270
Additions	-	-	-	416	416
At 31 May 25	6,045	41,055	3,185	4,401	54,686
Depreciation and impairment
At 01 June 24	2,024	22,697	1,591	1,694	28,006
Charge for year	1,511	10,264	796	1,100	13,671
At 31 May 25	3,535	32,961	2,387	2,794	41,677
Net book value
At 31 May 25	2,510	8,094	798	1,607	13,009
At 31 May 24	4,021	18,358	1,594	2,291	26,264

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	25,466	16,132
Bank borrowings and overdrafts	13,278	10,692
Taxation and social security	31,923	31,427
Other creditors	11,343	10,458
Accrued liabilities and deferred income	12,735	10,982
Total	94,745	79,691


	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.

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	-	11,796
Total	-	11,796