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Alinea International Ltd
Annual Report and Financial Statements
Year Ended 30 September 2025

Registration number: 04481639

Alinea International Ltd

Contents

Balance Sheet | 1
Notes to the Financial Statements | 2 to 6

Alinea International Ltd

Balance Sheet

30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 1,380 | 4,786
Current assets |  |  |
Debtors | 6 | 1,918,189 | 1,558,324
Cash at bank and in hand |  | 197,286 | 47,325
|  | 2,115,475 | 1,605,649
Creditors: Amounts falling due within one year | 7 | (1,448,477) | (1,216,959)
Net current assets |  | 666,998 | 388,690
Total assets less current liabilities |  | 668,378 | 393,476
Provisions for liabilities | 4 | (345) | (1,197)
Net assets |  | 668,033 | 392,279
Capital and reserves |  |  |
Called up share capital | 8 | 100 | 100
Profit and loss account |  | 667,933 | 392,179
Shareholders' funds |  | 668,033 | 392,279

These financial statements have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the Board on 4 February 2026 and signed on its behalf by:

......................................... R Obad Director

Company Registration Number: 04481639

Alinea International Ltd

Notes to the Financial Statements

Year Ended 30 September 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Second Home
68 Hanbury Street
London
England
E1 5JL

These financial statements were authorised for issue by the Board on 4 February 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

These financial statements are presented in Sterling, rounded to the nearest whole pound.

Going concern

The directors have considered sensitivities on income streams and have reviewed the level of core overheads of the business, to determine if there is sufficient working capital to meet these requirements.
Having reviewed the level of profitability, cash generation and working capital within the company, the directors are satisfied that the company can meet these requirements and, accordingly, the directors continue to adopt the going concern basis of presentation.

Revenue recognition

Turnover represents the fair value of services provided under contracts with customers to the extent that there is a right to consideration. It is measured at the fair value of the consideration due. Where a service is incomplete at the year end, turnover represents the value of the service provided to that date based on an agreed deliverables. Turnover is shown net of value added tax, returns, rebates and discounts.
Invoices are not raised until deliverables are met, so the value of incomplete services is included in accrued income in the balance sheet.

Alinea International Ltd

Notes to the Financial Statements

Year Ended 30 September 2025

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised on all timing differences at the balance sheet date unless indicated below. Timing differences are differences between taxable profits and the results as stated in the profit and loss account and other comprehensive income. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Furniture, fittings and equipment | 30% reducing balance

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Alinea International Ltd

Notes to the Financial Statements

Year Ended 30 September 2025

Financial instruments

Classification
The company holds the following financial instruments:
• Short term trade and other debtors and creditors including intercompany; and
• Cash and bank balances.
All financial instruments are classified as basic.
Recognition and measurement
The company has chosen to apply the recognition and measurement principles in FRS102.
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument and derecognised when in the case of assets, the contractual rights to cash flows from the assets expire or substantially all the risks and rewards of ownership are transferred to another party, or in the case of liabilities, when the company’s obligations are discharged, expire or are cancelled.
Such instruments are initially measured at transaction price, including transaction costs, and are subsequently carried at the undiscounted amount of the cash or other consideration expected to be paid or received, after taking account of impairment adjustments.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 9 (2024 - 5).

4 | Taxation

Tax charged/(credited) in the profit and loss account

| 2025 £ | 2024 £
Current taxation |  |
UK corporation tax | 93,613 | 122,227
Deferred taxation |  |
Arising from origination and reversal of timing differences | (852) | 1,197
Tax expense in the profit and loss account | 92,761 | 123,424

The deferred tax figure of £345 (2024: £1,197) is in relation to timing differences between depreciation and capital allowances.

Alinea International Ltd

Notes to the Financial Statements

Year Ended 30 September 2025

5 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 October 2024 | 5,630 | 5,630
Additions | 3,839 | 3,839
At 30 September 2025 | 9,469 | 9,469
Depreciation
At 1 October 2024 | 844 | 844
Charge for the year | 7,245 | 7,245
At 30 September 2025 | 8,089 | 8,089
Carrying amount
At 30 September 2025 | 1,380 | 1,380
At 30 September 2024 | 4,786 | 4,786

6 | Debtors

| 2025 £ | 2024 £
Trade debtors | 698,209 | 1,499,620
Prepayments and accrued income | 634,482 | 50,601
Other debtors | 585,498 | 8,103
| 1,918,189 | 1,558,324

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Trade creditors |  | 456,852 | 307,929
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 10 | 895,708 | 752,450
Taxation and social security |  | 61,558 | 135,375
Accruals and deferred income |  | 19,050 | 20,705
Other creditors |  | 15,309 | 500
|  | 1,448,477 | 1,216,959

Alinea International Ltd

Notes to the Financial Statements

Year Ended 30 September 2025

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary share capital of £0.10 each | 1,000 | 100 | 1,000 | 100

9 | Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £48,000 (2024 - £45,600).

10 | Related party transactions

The company has taken advantage of the exemption in Financial Reporting Standard 102 chapter 33 "Related Party Disclosure" and has not disclosed transactions with wholly owned group undertakings or wholly owned indirectly by the ultimate controlling party.

11 | Audit report

The Independent Auditors' Report was unqualified. The name of the Senior Statutory Auditor who signed the audit report was Paul Giessler FCA, who signed for and on behalf of PKF Francis Clark on 6 February 2026.

12 | Parent and ultimate parent undertaking

The company's immediate parent is Alinea International Ltd (Canada), incorporated in Canada.
These financial statements are available upon request from 14707 Bannister Road SE, Calgary, T2X 1Z2