REGISTERED NUMBER: 01393748 (England and Wales)

ALDER (MANAGEMENT SERVICES) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Dr M R W Evans

Ms M E J Osgood

Miss I K C Osgood

SECRETARY:

Miss I K C Osgood

REGISTERED OFFICE:

Lake House

2 Port Way

Port Solent

Portsmouth

Hampshire

PO6 4TY

REGISTERED NUMBER:

01393748 (England and Wales)

ACCOUNTANTS:

Morris Crocker

Chartered Accountants

Lake House

2 Port Way

Port Solent

Portsmouth

Hampshire

PO6 4TY

FIXED ASSETS

Investment property

4

21,489

27,773

CURRENT ASSETS

Debtors

5

11,148

10,826

Cash at bank

55,222

65,644

66,370

76,470

CREDITORS

Amounts falling due within one year

6

5,566

2,791

NET CURRENT ASSETS

60,804

73,679

TOTAL ASSETS LESS CURRENT LIABILITIES

82,293

101,452

PROVISIONS FOR LIABILITIES

3,958

5,058

NET ASSETS

78,335

96,394

CAPITAL AND RESERVES

Called up share capital

100

100

Other reserves

15,916

20,561

Retained earnings

62,319

75,733

SHAREHOLDERS' FUNDS

78,335

96,394

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

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 15 December 2025 and were signed on its behalf by:

Miss I K C Osgood - Director

1.	STATUTORY INFORMATION

Alder (Management Services) Limited 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 as modified by the revaluation of certain assets.

Turnover

Turnover represents rents receivable and income from the extension of leases. Rental income is recognised on the basis of amounts due in the period. Lease extension income is recognised on a contractual basis.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties and investments in non-puttable ordinary shares.

Trade and other debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, deposits with banks and other short-term highly liquid investments and bank overdrafts. In the balance sheet, bank overdrafts are shown within borrowings or current liabilities.

Trade and other creditors

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

27,773

Disposals

(6,284

)

At 31 March 2025

21,489

NET BOOK VALUE

At 31 March 2025

21,489

At 31 March 2024

27,773

Fair value at 31 March 2025 is represented by:

£

Valuation in 2017

19,874

Cost

1,615

21,489

If investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

1,615

2,355

Investment property was valued on an open market basis on 2 February 2017 by Pennycuick Collins .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

9,000

-

Corporation tax recoverable

-

10,163

Accrued income

1,125

663

Prepayments

1,023

-

11,148

10,826

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Corporation tax

2,835

-

Other creditors

2,545

2,605

Directors' current accounts

186

186

5,566

2,791