Alinea 33:3 Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 14949904

Alinea 33:3 Limited

Filleted Unaudited Financial Statements

31 December 2025

Alinea 33:3 Limited

Statement of Financial Position

31 December 2025

	31 Dec 25	30 Jun 24
Note	£	£

Fixed assets

Intangible assets	5	135,625	–
Tangible assets	6	637	–
Investments	7	100	100
		---------	----
		136,362	100

Current assets

Debtors	8	2,855	100
Cash at bank and in hand		162,605	–
		---------	----
		165,460	100

Creditors: amounts falling due within one year	9	19,943	100
		---------	----
Net current assets		145,517	–
		---------	----
Total assets less current liabilities		281,879	100

Provisions	( 8,022)	–
	---------	----
Net assets	289,901	100
	---------	----

Capital and reserves

Called up share capital	10	63,615	100
Share premium account		270,986	–
Profit and loss account		( 44,700)	–
		---------	----
Shareholders funds		289,901	100
		---------	----

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the period ending 31 December 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 members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Alinea 33:3 Limited

Statement of Financial Position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 22 April 2026 , and are signed on behalf of the board by:

Mr J N Barker
Director

Company registration number: 14949904

Alinea 33:3 Limited

Notes to the Financial Statements

Period from 1 July 2024 to 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 3b Swallowfield Courtyard, Wolverhampton Road, Oldbury, West Midlands, B69 2JG, United Kingdom.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Disclosure exemptions

The entity satisfies the criteria of being a small entity as defined in FRS102 and section 382 of the Companies Act 2006 and has taken advantage of the disclosure exemptions available under FRS102.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Patents, trademarks and licences	-	10% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Research and development

Research expenditure is written off in the period in which it is incurred. Development expenditure incurred is capitalised as an intangible asset only when all of the following criteria are met: - It is technically feasible to complete the intangible asset so that it will be available for use or sale; - There is the intention to complete the intangible asset and use or sell it; - There is the ability to use or sell the intangible asset; - The use or sale of the intangible asset will generate probable future economic benefits; - There are adequate technical, financial and other resources available to complete the development and to use or sell the intangible asset; and - The expenditure attributable to the intangible asset during its development can be measured reliably. Expenditure that does not meet the above criteria is expensed as incurred.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Equipment	-	33% straight line

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

4. Employee numbers

The average number of persons employed by the company during the period amounted to 2 (2024: Nil).

5. Intangible assets

	Development costs	Patents, trademarks and licences	Total
	£	£	£
Cost
Additions	132,754	3,090	135,844
	---------	-------	---------
At 31 December 2025	132,754	3,090	135,844
	---------	-------	---------
Amortisation
Charge for the period	–	219	219
	---------	-------	---------
At 31 December 2025	–	219	219
	---------	-------	---------
Carrying amount
At 31 December 2025	132,754	2,871	135,625
	---------	-------	---------
At 30 June 2024	–	–	–
	---------	-------	---------

6. Tangible assets

	Equipment
	£
Cost
At 1 July 2024	–
Additions	955
	----
At 31 December 2025	955
	----
Depreciation
At 1 July 2024	–
Charge for the period	318
	----
At 31 December 2025	318
	----
Carrying amount
At 31 December 2025	637
	----
At 30 June 2024	–
	----

7. Investments

	Shares in group undertakings
	£
Cost
At 1 July 2024 and 31 December 2025	100
	----
Impairment
At 1 July 2024 and 31 December 2025	–
	----

Carrying amount
At 31 December 2025	100
	----
At 30 June 2024	100
	----

At the reporting date, the company owned 100% of the share capital of Alinea Data Science Limited, a company registered in England & Wales.

8. Debtors

	31 Dec 25	30 Jun 24
	£	£
Prepayments and accrued income	1,074	–
Other debtors	1,781	100
	-------	----
	2,855	100
	-------	----

9. Creditors: amounts falling due within one year

	31 Dec 25	30 Jun 24
	£	£
Trade creditors	981	–
Amounts owed to group undertakings	100	100
Accruals and deferred income	129	–
Social security and other taxes	3,565	–
Director loan accounts	11,054	–
Other creditors	4,114	–
	--------	----
	19,943	100
	--------	----

10. Called up share capital

At the beginning of the reporting period there were 100 Ordinary £1 shares issued with a total share capital value of £100.

On 14 April 2025 these shares were subdivided into 200 Ordinary £0.50 shares with a total share capital value of £100.

On 15 April 2025, 200 Ordinary £0.50 shares were re-designated as 200 A Ordinary £0.50 shares.

Between the 15 April 2025 and the reporting date the following transactions took place;

- 56,408 A Ordinary £0.50 shares were issued with a nominal value of £51,050 and a share premium of £100,950.

- 24,929 B Ordinary £0.50 shares were issued with a nominal value of £12,494.50 and a share

premium of £170,035.50.

At the reporting date there is a total of £102,300 A Ordinary £0.50 shares issued with a nominal value of £51,150 and a share premium value of £100,950 and 24,929 B Ordinary £0.50 shares with a nominal value of £12,494.50 and a share premium value of £170,035.50.

A Ordinary and B Ordinary shares have full voting rights and full rights to participate in a distribution of dividends.