REGISTERED NUMBER: 07577780 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

ALERON PARTNERS LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

N Ponset

REGISTERED OFFICE:

7a Abbey Business Park

Monks Walk

Farnham

Surrey

GU9 8HT

REGISTERED NUMBER:

07577780 (England and Wales)

FIXED ASSETS

Intangible assets

4

173

145

Tangible assets

5

5,054

3,813

5,227

3,958

CURRENT ASSETS

Debtors

13,505

90,106

Investments

48,567

48,567

Cash at bank

10,177

1,372

72,249

140,045

CREDITORS

Amounts falling due within one year

165,811

166,847

NET CURRENT LIABILITIES

(93,562

)

(26,802

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(88,335

)

(22,844

)

CAPITAL AND RESERVES

Called up share capital

90

90

Retained earnings

(88,425

)

(22,934

)

SHAREHOLDERS' FUNDS

(88,335

)

(22,844

)

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 director acknowledges his 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 December 2025 and were signed by:

N Ponset - Director

1.	STATUTORY INFORMATION

Aleron Partners 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 preparation

The financial statements have been prepared in accordance with the provisions of Section 1A ''Smaller Entities'' of Financial Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements have been prepared on a going concern basis, which the director considers to be appropriate, as he has agreed not to withdraw his loan account and to provide the necessary finance to enable the company to meet its liabilities as they fall due.

Turnover

Turnover represents sales of project management services, excluding value added tax, performed during the year.

Turnover is recognised as the right to consideration arises and adjustments are made for accrued and deferred income.

Intangible assets

Bitcoin is classified as an intangible asset and included in fixed assets; this classification is based on the fact that Bitcoin is not utilised in the normal course of business operations. Bitcoin is assessed under the revaluation model with initial measurement at cost and subsequent measurement at fair value less any accumulated amortisation and impairment. Revaluations above cost are recognised in Other Comprehensive Income and below cost, as expenses to profit and loss.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended by management.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fixtures

-

25% on cost

Computer equipment

-

33.33% on cost

Financial instruments

The company enters into basic financial instruments, which result in the recognition of financial assets and liabilities. Financial instruments are recognised at amortised cost, except for investments in shares which are measured at cost less impairment. At the end of each reporting period financial instruments are assessed for evidence of impairment, and changes are recognised in profit or loss.

Taxation

Taxation for the year comprises current 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 tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods.

Consideration is given to whether deferred tax should be provided in respect of material timing differences which have not reversed at the balance sheet date. Deferred tax assets are only recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or future taxable profits.

Current tax assets and liabilities are not discounted and are 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.

Leasing commitments

Rentals payable under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Investments

Investments in shares are included at cost less impairment.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST OR VALUATION

At 1 April 2024

145

Revaluations

28

At 31 March 2025

173

NET BOOK VALUE

At 31 March 2025

173

At 31 March 2024

145

Cost or valuation at 31 March 2025 is represented by:

Totals

£

Valuation in 2023

11

Valuation in 2024

84

Valuation in 2025

28

Cost

50

173

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

37,649

Additions

4,865

At 31 March 2025

42,514

DEPRECIATION

At 1 April 2024

33,836

Charge for year

3,624

At 31 March 2025

37,460

NET BOOK VALUE

At 31 March 2025

5,054

At 31 March 2024

3,813

6.	RELATED PARTY DISCLOSURES

During the year, the company entered into transactions with Aleron Group Limited, a related party.

At the end of the year, the balance of the amount owed to Aleron Group Limited was £97,797 (2024 £95,231). The balance is unsecured, interest-free and repayable on demand.

No guarantees have been given or received. No expenses have been recognised during the current or previous financial year for bad or doubtful debts in respect of the amounts owed by or to related parties.

7.	ULTIMATE CONTROLLING PARTY

The ultimate parent undertaking is Aleron Group Ltd, a company incorporated in the United Kingdom. The parent's registered office is located at 7a Abbey Business Park, Monks Walk, Farnham, Surrey GU9 9HT and principal place of business can be located at 10 York Road, London, SE1 7ND.