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Company No: 12888074 (England and Wales)

# ALTON AYLESBURY LIMITED

### Unaudited Financial Statements
For the financial year ended 31 July 2025
Pages for filing with the registrar

ALTON AYLESBURY LIMITED

## Unaudited Financial Statements

For the financial year ended 31 July 2025

Contents

ALTON AYLESBURY LIMITED

## STATEMENT OF FINANCIAL POSITION

As at 31 July 2025
ALTON AYLESBURY LIMITED

## STATEMENT OF FINANCIAL POSITION (continued)

As at 31 July 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Investments | 3 | 100 |  | 100
|  | 100 |  | 100
Current assets |  |  |  |
Debtors | 4 | 12,822,674 |  | 13,991,643
Cash at bank and in hand |  | 4 |  | 80,172
|  | 12,822,678 |  | 14,071,815
Creditors: amounts falling due within one year | 5 | ( 14,603,735) |  | ( 15,827,651)
Net current liabilities |  | (1,781,057) |  | (1,755,836)
Total assets less current liabilities |  | (1,780,957) |  | (1,755,736)
Net liabilities |  | ( 1,780,957) |  | ( 1,755,736)
Capital and reserves |  |  |  |
Called-up share capital | 6 | 100 |  | 100
Profit and loss account |  | ( 1,781,057 ) |  | ( 1,755,836 )
Total shareholder's deficit |  | ( 1,780,957) |  | ( 1,755,736)

For the financial year ending 31 July 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 member has not required the company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Alton Aylesbury Limited (registered number: 12888074) were approved and authorised for issue by the Director. They were signed on its behalf by:

G D Thwaites Director |

24 December 2025

ALTON AYLESBURY LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 July 2025
ALTON AYLESBURY LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 July 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Alton Aylesbury Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the company's registered office is 35 Ballards Lane, London, N3 1XW, United Kingdom.
The principal activity during the financial year was that of a holding company.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The financial statements have been prepared on the going concern basis as in the opinion of the directors the company has sufficient access to funds to cover the liabilities of the company.
The company has made a loss in the year and has net current liabilities. The company relies on the support of a group entity which has confirmed its intention to provide support for a period of twelve months from the date of signing of the accounts.

##### Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the Company as an individual entity and not about its group.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer. Revenue is recognised on completion.

#####

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

##### Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Financial instruments

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

Financial assets
Basic financial assets, including trade and other debtors, and amounts due from related companies, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Such assets are subsequently carried at amortised cost using the effective interest method.
At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in the Statement of Income and Retained Earnings/Statement of Comprehensive Income.

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

Financial liabilities
Basic financial liabilities, including trade and other creditors and accruals, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

Financial assets and liabilities are offset and the net amounts presented in the financial statements when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the company during the year, including the director | 1 |  | 1

#### 3. Fixed asset investments

Investments in subsidiaries

| 2025
| £
Cost |
At 01 August 2024 | 100
At 31 July 2025 | 100
Carrying value at 31 July 2025 | 100
Carrying value at 31 July 2024 | 100

Investments in shares

Name of entity | Registered office | Principal activity | Class of shares | Ownership 31.07.2025 | Ownership 31.07.2024 | Held
AA Subco Limited | 35 Ballards Lane, London, England, N3 1XW | Property Development | Ordinary | 100.00% | 100.00% | Direct

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Amounts owed by group undertakings | 12,819,582 |  | 13,961,501
Other debtors | 3,092 |  | 30,142
| 12,822,674 |  | 13,991,643

Amounts owed by group undertakings are interest free, unsecured and are repayable on demand.

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 2,494 |  | 15,357
Amounts owed to group undertakings | 14,585,746 |  | 15,770,127
Accruals and deferred income | 13,962 |  | 40,634
Other creditors | 1,533 |  | 1,533
| 14,603,735 |  | 15,827,651

Amounts owed to group undertakings are interest free, unsecured and are repayable on demand.

#### 6. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100

#### 7. Related party transactions

Where possible the company has taken advantage of the exemption conferred by section 33.1A of FRS 102 from the requirement to disclose transactions with other wholly owned group undertakings.

#### 8. Secured debts

There is a fixed charge covering all of the property and undertakings of the entity. The outstanding charge includes a negative pledge.

#### 9. Ultimate controlling party

Parent Company:

Tranos (UK) Limited.
35 Ballards Lane, London, N3 1XW