Registration number: 06797869

Alsuna Limited

Contents

Company Information	1
Director's Report	2
Balance Sheet	3 to 4
Notes to the Unaudited Financial Statements	5 to 10

Alsuna Limited

Company Information





 

Director

P Simpson

Registered office

No.18 S11 12 Brooke's Mill Armitage Bridge Huddersfield HD4 7NR

Alsuna Limited

Director's Report
for the Year Ended 31 January 2025

The director presents his report and the financial statements for the year ended 31 January 2025.

Directors of the company

The directors who held office during the year were as follows:

P Simpson

Mrs Anne Simpson (appointed 20 May 2024 and ceased 2 September 2024)

Principal activity

The principal activity of the company is the provision of funeral services.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 28 October 2025
 

......................................... P Simpson Director

Alsuna Limited

(Registration number: 06797869 )
Balance Sheet as at 31 January 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	226	338
Current assets
Debtors		595	550
Cash at bank and in hand		10,193	13,763
		10,788	14,313
Creditors: Amounts falling due within one year	6	(31,890)	(22,152)
Net current liabilities		(21,102)	(7,839)
Total assets less current liabilities		(20,876)	(7,501)
Creditors: Amounts falling due after more than one year	6	(190,173)	(178,670)
Net liabilities		(211,049)	(186,171)
Capital and reserves
Called up share capital	7	1	1
Retained earnings		(211,050)	(186,172)
Shareholders' deficit		(211,049)	(186,171)

For the financial year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 28 October 2025
 

Alsuna Limited

(Registration number: 06797869 )
Balance Sheet as at 31 January 2025

......................................... P Simpson Director

Alsuna Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 January 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
No.18 S11 12 Brooke's Mill
Armitage Bridge
Huddersfield
HD4 7NR

These financial statements were authorised for issue by the director on 28 October 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Alsuna Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 January 2025

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 in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Computer	33% on reducing balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Alsuna Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 January 2025

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	Evenly over 20 years

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Alsuna Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 January 2025

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 February 2024	88,500	88,500
At 31 January 2025	88,500	88,500
Amortisation
At 1 February 2024	88,500	88,500
At 31 January 2025	88,500	88,500
Carrying amount
At 31 January 2025	-	-

5	Tangible assets

	Office equipment £	Total £
Cost or valuation
At 1 February 2024	1,298	1,298
At 31 January 2025	1,298	1,298
Depreciation
At 1 February 2024	960	960
Charge for the year	112	112
At 31 January 2025	1,072	1,072
Carrying amount
At 31 January 2025	226	226
At 31 January 2024	338	338

Alsuna Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 January 2025

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	8	28,272	18,578
Trade creditors		2,223	1,542
Taxation and social security		633	739
Accruals and deferred income		762	1,293
		31,890	22,152