REGISTERED NUMBER: 09681867 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st July 2025

for

R. Alissa Services Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

1,028

124

Investments

5

165,263

-

166,291

124

CURRENT ASSETS

Debtors

6

90,443

238,607

Cash at bank

640,496

644,580

730,939

883,187

CREDITORS

Amounts falling due within one year

7

45,715

43,363

NET CURRENT ASSETS

685,224

839,824

TOTAL ASSETS LESS CURRENT LIABILITIES

851,515

839,948

PROVISIONS FOR LIABILITIES

195

24

NET ASSETS

851,320

839,924

CAPITAL AND RESERVES

Called up share capital

8

101

101

Retained earnings

851,219

839,823

SHAREHOLDERS' FUNDS

851,320

839,924

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

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

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 9th January 2026 and were signed by:

Dr R Alissa - Director

1.	COMPANY INFORMATION

R. Alissa Services Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

09681867

Registered office:

The Lexicon

Mount Street

Manchester

M2 5NT

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue from the provision of professional services is recognised on delivery of the service.

Tangible fixed assets

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

Tangible fixed assets are included at cost less depreciation and impairment. Depreciation has been computed to write off the cost of tangible fixed assets over their expected useful life.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1st August 2024

249

Additions

1,131

At 31st July 2025

1,380

DEPRECIATION

At 1st August 2024

125

Charge for year

227

At 31st July 2025

352

NET BOOK VALUE

At 31st July 2025

1,028

At 31st July 2024

124

5.	FIXED ASSET INVESTMENTS

Unlisted

investments

£

COST

Additions

165,263

At 31st July 2025

165,263

NET BOOK VALUE

At 31st July 2025

165,263

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

36,709

26,822

S455 recoverable

53,734

53,734

Directors' current accounts

-

158,051

90,443

238,607

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Tax

45,252

43,043

Social security and other taxes

-

320

Directors' current accounts

463

-

45,715

43,363

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

£

100

A Ordinary Shares

£1

100

100

1

B Ordinary Shares

£1

1

1

101

101

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st July 2025 and 31st July 2024:

31.7.25

31.7.24

£

£

Dr R Alissa

Balance outstanding at start of year

159,051

159,392

Amounts advanced

335,739

147,896

Amounts repaid

(494,328

)

(148,237

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

462

159,051

The loan is repayable on demand and no interest was charged during the year.

10.	ULTIMATE CONTROLLING PARTY