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Registered number: 01793134









ALINDENE LIMITED









ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

 
ALINDENE LIMITED
 
 
COMPANY INFORMATION


Directors
K Tokumine 
S K Tokumine (appointed 19 July 2024)




Registered number
01793134



Registered office
3 Denman Street

London

W1D 7HB




Independent auditors
BKL Audit LLP
Chartered Accountants & Statutory Auditor

35 Ballards Lane

London

N3 1XW





 
ALINDENE LIMITED
 

CONTENTS



Page
Strategic Report
 
 
1
Directors' Report
 
 
2 - 3
Independent Auditors' Report
 
 
4 - 7
Statement of Comprehensive Income
 
 
8
Statement of Financial Position
 
 
9
Statement of Changes in Equity
 
 
10
Statement of Cash Flows
 
 
11
Notes to the Financial Statements
 
 
12 - 18


 
ALINDENE LIMITED
 
 
STRATEGIC REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024

Introduction
 
The Directors present the Strategic Report for the year ended 31 December 2024.

Business review
 
During the 2024 financial year, the Company underwent significant changes to its operations and structure. On 30 May 2024 the Company disposed its shareholding in Japan Centre Group Limited and it is now a non-trading Company.
With trading activities having ceased, the Company’s financial performance for the year reflects only residual items. The Company reported a profit of £187,006, which arose solely from the disposal of Japan Centre Group Limited. No trading revenue was generated during the year.

Principal risks and uncertainties
 
The principal risk facing the Company arises from the fact that it ceased trading in May 2024 and, as at the date of this report, has not yet recommenced operations. While the directors are actively seeking suitable opportunities for the Company to re-enter trading activities, the timing and likelihood of such resumption remain uncertain.

Financial key performance indicators
 
The directors are actively seeking future trading opportunities that the Company could undertake successfully. The directors have no current plans to liquidate the Company or close its bank account, and intend to retain the Company as a legal entity with the option to recommence trading in the future.

Other key performance indicators
 
As Alindene Limited is a holding company and does not trade, the directors do not prepare any forecasts. The directors have taken appropriate measures to enable them to have a reasonable expectation that the Company will have sufficient working capital for a period of at least 12 months from the date these financial statements have been approved.


This report was approved by the board and signed on its behalf.



K Tokumine
Director

Date: 6 January 2026

Page 1

 
ALINDENE LIMITED
 
 
 
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024

The directors present their report and the financial statements for the year ended 31 December 2024.

Directors' responsibilities statement

The directors are responsible for preparing the Strategic Report, the Directors' Report and the financial statements in accordance with applicable law and regulations.
 
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period.

 In preparing these financial statements, the directors are required to:


select suitable accounting policies for the Company's financial statements and then apply them consistently;

make judgments and accounting estimates that are reasonable and prudent;

state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Principal activity

The principal activity of Alindene Limited is that of a non-trading company.

Results and dividends

The profit for the year, after taxation, amounted to £187,006 (2023 - loss £201,273).

No ordinary dividends were paid during the year (2023 - £Nil).

Directors

The directors who served during the year were:

K Tokumine 
S K Tokumine (appointed 19 July 2024)

Future developments

Alindene Limited will continue to be a holding company with no trading activity.

Page 2

 
ALINDENE LIMITED
 
 
 
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024

Disclosure of information to auditors

Each of the persons who are directors at the time when this Directors' Report is approved has confirmed that:
 
so far as the director is aware, there is no relevant audit information of which the Company's auditors are unaware, and

the director has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the Company's auditors are aware of that information.

Auditors

Under section 487(2) of the Companies Act 2006, BKL Audit LLP will be deemed to have been reappointed as auditors 28 days after these financial statements were sent to members or 28 days after the latest date prescribed for filing the accounts with the registrar, whichever is earlier.

This report was approved by the board and signed on its behalf.
 






K Tokumine
Director

Date: 6 January 2026

Page 3

 
ALINDENE LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF ALINDENE LIMITED
 

Opinion


We have audited the financial statements of Alindene Limited (the 'Company') for the year ended 31 December 2024, which comprise the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Cash Flows, the Statement of Changes in Equity and the related notes, including a summary of significant accounting policiesThe financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).


In our opinion the financial statements:


give a true and fair view of the state of the Company's affairs as at 31 December 2024 and of its profit for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.


Basis for opinion


We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.


Conclusions relating to going concern


In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.


Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.


Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.


Page 4

 
ALINDENE LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF ALINDENE LIMITED (CONTINUED)


Other information


The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' Report thereon. The directors are responsible for the other information contained within the Annual ReportOur opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.


We have nothing to report in this regard.


Opinion on other matters prescribed by the Companies Act 2006
 

In our opinion, based on the work undertaken in the course of the audit:


the information given in the Strategic Report and the Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Strategic Report and the Directors' Report have been prepared in accordance with applicable legal requirements.


Matters on which we are required to report by exception
 

In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Directors' Report.


We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:


adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of directors' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.


Responsibilities of directors
 

As explained more fully in the Directors' Responsibilities Statement set out on page 2, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.


In preparing the financial statements, the directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Company or to cease operations, or have no realistic alternative but to do so.


Page 5

 
ALINDENE LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF ALINDENE LIMITED (CONTINUED)


Auditors' responsibilities for the audit of the financial statements
 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.


Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Enquiring of management, those charged with governance and the entity's solicitors around actual and potential litigation and claims;
Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulation;
Reviewing the general ledger in detail for all transactions with related parties; performing walk through testing to ensure systems and controls are operating as recorded where appropriate;
Performing audit work over the risk of management override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for bias.


Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.


As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also:


Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion of the effectiveness of the Company's internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the directors
Conclude on the appropriateness of the directors' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our Auditors' Report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our Auditors' Report. However, future events or conditions may cause the Company to cease to continue as a going concern.

Page 6

 
ALINDENE LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF ALINDENE LIMITED (CONTINUED)



Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.


We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.


Use of our report
 

This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditors' Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.





Catalina Feier FCA (Senior Statutory Auditor)
  
for and on behalf of
BKL Audit LLP
 
Chartered Accountants
Statutory Auditor
  
London

6 January 2026
Page 7

 
ALINDENE LIMITED
 
 
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 DECEMBER 2024

As restated
2024
2023
Note
£
£

  

Administrative expenses
  
(17,118)
(36,405)

Exceptional administrative expenses
 4 
-
(158,429)

Operating loss
 5 
(17,118)
(194,834)

Profit on disposal of investments
  
206,822
-

Interest receivable and similar income
 8 
-
795

Interest payable and similar expenses
 9 
(2,698)
(7,234)

Profit/(loss) before tax
  
187,006
(201,273)

Profit/(loss) for the financial year
  
187,006
(201,273)

There were no recognised gains and losses for 2024 or 2023 other than those included in the statement of comprehensive income.

There was no other comprehensive income for 2024 (2023:£NIL).

The notes on pages 12 to 18 form part of these financial statements.

Page 8

 
ALINDENE LIMITED
REGISTERED NUMBER: 01793134

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

As restated
2024
2023
Note
£
£

Fixed assets
  

Investments
 10 
-
3,855

  
-
3,855

Current assets
  

Debtors: amounts falling due within one year
 11 
550,632
758,417

Cash at bank and in hand
 12 
329,915
30,268

  
880,547
788,685

Creditors: amounts falling due within one year
 13 
(32,443)
(131,442)

Net current assets
  
 
 
848,104
 
 
657,243

Total assets less current liabilities
  
848,104
661,098

  

Net assets
  
848,104
661,098


Capital and reserves
  

Called up share capital 
 14 
5,100
5,100

Profit and loss account
 15 
843,004
655,998

  
848,104
661,098


The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




K Tokumine
Director
Date: 6 January 2026

The notes on pages 12 to 18 form part of these financial statements.

Page 9

 
ALINDENE LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2024


Called up share capital
Profit and loss account
Total equity

£
£
£


At 1 January 2023
5,100
857,271
862,371


Comprehensive income for the year

Loss for the year
-
(201,273)
(201,273)



At 1 January 2024 (as previously stated)
5,100
814,427
819,527

Prior year adjustment
-
(158,429)
(158,429)


At 1 January 2024 (as restated)
5,100
655,998
661,098


Comprehensive income for the year

Profit for the year
-
187,006
187,006


At 31 December 2024
5,100
843,004
848,104


The notes on pages 12 to 18 form part of these financial statements.

Page 10

 
ALINDENE LIMITED
 

STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2024

2024
2023
£
£

Cash flows from operating activities

Profit/(loss) for the financial year
187,006
(201,273)

Adjustments for:

Bad debt provision
-
158,429

Profit on disposal of investments in subsidiary companies
(206,822)
-

Interest paid
2,698
7,234

Interest received
-
(795)

Decrease in debtors
207,785
239,718

(Decrease)/increase in creditors
(8,999)
30,772

Net cash generated from operating activities

181,668
234,085


Cash flows from investing activities

Sale of investments in subsidiairies
210,677
-

Interest received
-
795

Net cash from investing activities

210,677
795

Cash flows from financing activities

Other new loans
-
20,000

Repayment of other loans
(90,000)
(247,454)

Interest paid
(2,698)
(7,234)

Net cash used in financing activities
(92,698)
(234,688)

Net increase in cash and cash equivalents
299,647
192

Cash and cash equivalents at beginning of year
30,268
30,076

Cash and cash equivalents at the end of year
329,915
30,268


Cash and cash equivalents at the end of year comprise:

Cash at bank and in hand
329,915
30,268

329,915
30,268


The notes on pages 12 to 18 form part of these financial statements.

Page 11

 
ALINDENE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

The principal activity of Alindene Limited (“the Company”) was previously that of an investment holding company. Upon disposal of its subsidiary, its principal activity is that of a non-trading company. 
The Company is a private company limited by shares and is incorporated in England and Wales.
The address of the principal place of business is 3 Denman Street, London, United Kingdom, W1D 7HB.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 3).

The following principal accounting policies have been applied:

 
2.2

Going concern

The Company has a strong overall balance sheet at the year end with net current assets of £848,104 (2023 - £657,243) and an overall net assets position of £848,104 (2023 - £661,098).
During the 2024 financial year, the Company underwent significant changes to its operations and structure. On 30 May 2024 the Company disposed its shareholding in Japan Centre Group Limited and it is now a non-trading Company. The directors have no current plans to liquidate the Company or close its bank accounts, and intend to retain the Company as a legal entity with the option to recommence trading in the future, although the timing and likelihood of such resumption is currently uncertain. The directors therefore believe that the Company is a going concern.
The financial statements have therefore been prepared on the going concern basis.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 12

 
ALINDENE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.6

Exceptional items

Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence.

 
2.7

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the Company's cash management.

 
2.9

Financial instruments

The Company only enters into basic financial instrument 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 related parties and investments in ordinary shares. 
(I) Financial assets 
Basic financial assets, including trade and other debtors, cash and bank balances 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 assets original effective interest rate. The impairment loss is recognised in the Statement of Comprehensive Income.
Financial assets are derecongised 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 who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.
(II) 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. 
 
Page 13

 
ALINDENE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)


2.9
Financial instruments (continued)

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from supplier. 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.
(III) Offsetting
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 liabilitity simultaneously. 


3.


Judgments in applying accounting policies and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates.
There were no judgements or key sources of estimation uncertainty that have had a significant effect on amounts recognised in the financial statements.


4.


Exceptional items

2024
2023
£
£


Bad debt provision
-
158,429


5.


Operating loss

The operating loss is stated after charging:

2024
2023
£
£

Bad debt provision
-
158,429

Page 14

 
ALINDENE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

6.


Auditors' remuneration

During the year, the Company obtained the following services from the Company's auditors:


2024
2023
£
£

Fees payable for the audit of the Company's financial statements
10,800
7,920

Non-audit services

1,800
1,800


12,600
9,720


7.


Employees





The Company had no staff costs for the year ended 31 December 2024 or 31 December 2023.

The average monthly number of employees, including the directors, during the year was as follows:


        2024
        2023
            No.
            No.







Directors
2
1


8.


Interest receivable

2024
2023
£
£


Other interest receivable
-
795


9.


Interest payable and similar expenses

2024
2023
£
£


Bank interest payable
-
7,234

Other loan interest payable
2,698
-

2,698
7,234

Page 15

 
ALINDENE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

10.


Fixed asset investments





Investments in subsidiary companies

£



Cost


At 1 January 2024
8,855


Disposals
(8,855)



At 31 December 2024

-



Impairment


At 1 January 2024
5,000


Impairment on disposals
(5,000)



At 31 December 2024

-

Page 16

 
ALINDENE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

11.


Debtors

As restated
2024
2023
£
£

Amounts owed by group undertakings
1,296
758,317

Other debtors
549,336
100

550,632
758,417


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


12.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
329,915
30,268



13.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other loans
-
90,000

Trade creditors
12,730
12,612

Other creditors
39
1,270

Accruals and deferred income
19,674
27,560

32,443
131,442



14.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



5,100 (2023 - 5,100) Ordinary shares of £1.00 each
5,100
5,100



15.


Reserves

Profit and loss account

The profit and loss account represents the accumulated profits and losses.

Page 17

 
ALINDENE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

16.


Prior year adjustment

The comparative information in the financial statements has been restated from the figures previously reported in the prior year financial statements to include a bad debt provision of £158,429. This reduced debtors and net assets, increased exceptional costs and reduced profit by the same amount. 


17.


Transactions with directors

During the year, the Company advanced funds to the director amounting to £32,117 (2023: £47,454). At the year end, £30,886 (2023 owed to directors: £1,230) was outstanding and remains unpaid. The loan is unsecured, interest-free, and repayable on demand.


18.


Related party transactions

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


19.


Controlling party

The Company's parent and ultimate parent is Tokumine Holdings Limited, incorporated in England and Wales. The registered address is 3 Denman Street, London, United Kingdom, W1D 7HB.
The ultimate controlling party is K Tokumine.

 
Page 18