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Registered number: 04680390
Alfa Aid Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04680390
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 34,662 28,555
Investments 6 390,565 390,565
425,227 419,120
CURRENT ASSETS
Stocks 7 28,975 30,916
Debtors 8 17,348 9,722
Cash at bank and in hand 27,337 44,720
73,660 85,358
Creditors: Amounts Falling Due Within One Year 9 (60,753 ) (65,363 )
NET CURRENT ASSETS (LIABILITIES) 12,907 19,995
TOTAL ASSETS LESS CURRENT LIABILITIES 438,134 439,115
PROVISIONS FOR LIABILITIES
Deferred Taxation - (7,139 )
NET ASSETS 438,134 431,976
CAPITAL AND RESERVES
Called up share capital 10 1 1
Profit and Loss Account 438,133 431,975
SHAREHOLDERS' FUNDS 438,134 431,976
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For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
Mr Adrian Jardine
Director
26/11/2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Alfa Aid Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04680390 . The registered office is Unit 1b, Malpas Farm North Street, Theale, Reading, Berkshire, RG7 5EU.
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 measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold Not depreciated
Plant & Machinery 25% straight line
Motor Vehicles 25% straight line
Fixtures & Fittings 25% straight line
Computer Equipment 25% straight line
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.7. 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: 1)
2 1
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 125,000
Disposals (125,000 )
As at 31 March 2025 -
Amortisation
As at 1 April 2024 125,000
Disposals (125,000 )
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 -
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5. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 17,858 26,900 789 45,547
Additions 14,323 1,250 1,864 17,437
As at 31 March 2025 32,181 28,150 2,653 62,984
Depreciation
As at 1 April 2024 15,232 1,121 639 16,992
Provided during the period 4,042 6,829 459 11,330
As at 31 March 2025 19,274 7,950 1,098 28,322
Net Book Value
As at 31 March 2025 12,907 20,200 1,555 34,662
As at 1 April 2024 2,626 25,779 150 28,555
6. Investments
Unlisted
£
Cost or Valuation
As at 1 April 2024 390,565
As at 31 March 2025 390,565
Provision
As at 1 April 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 390,565
As at 1 April 2024 390,565
7. Stocks
2025 2024
£ £
Raw materials 28,975 30,916
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8. Debtors
2025 2024
£ £
Due within one year
Trade debtors (7,854 ) (10,040 )
Prepayments and accrued income 5,118 5,558
Other debtors 300 -
Other debtors - refunds due 13,333 13,333
VAT 45 871
Amounts owed by associates 6,406 -
17,348 9,722
9. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 11,802 17,091
Other taxes and social security 2,924 1,538
Other creditors - 3,852
Other creditors - Credit Card 21 -
Accruals 2,300 2,800
Director's loan account 43,706 40,082
60,753 65,363
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
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