REGISTERED NUMBER: 13576417 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

ALERON HOUSE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr H Abel

Mr A J Rice

REGISTERED OFFICE:

Aleron House

4 Whittle Court

Knowlhill

Milton Keynes

Buckinghamshire

MK5 8FT

REGISTERED NUMBER:

13576417 (England and Wales)

ACCOUNTANTS:

Ad Valorem Accountancy Services Limited

Chartered Certified Accountants

2 Manor Farm Court

Old Wolverton Road

Old Wolverton

Milton Keynes

Buckinghamshire

MK12 5NN

FIXED ASSETS

Tangible assets

4

92

131

Investment property

5

483,478

460,000

483,570

460,131

CURRENT ASSETS

Debtors

6

10,479

9,431

Cash at bank

11,603

8,061

22,082

17,492

CREDITORS

Amounts falling due within one year

7

223,115

473,324

NET CURRENT LIABILITIES

(201,033

)

(455,832

)

TOTAL ASSETS LESS CURRENT LIABILITIES

282,537

4,299

CREDITORS

Amounts falling due after more than one year

8

(303,999

)

-

PROVISIONS FOR LIABILITIES

(23

)

-

NET (LIABILITIES)/ASSETS

(21,485

)

4,299

CAPITAL AND RESERVES

Called up share capital

10

10

10

Retained earnings

(21,495

)

4,289

SHAREHOLDERS' FUNDS

(21,485

)

4,299

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 April 2026 and were signed on its behalf by:

Mr H Abel - Director

1.	STATUTORY INFORMATION

Aleron House Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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

The company's turnover represents the value of rents receivable during the year, excluding value added tax. Turnover is recognised when revenue and associated costs can be measured reliably and future economic benefits are probable. Revenue is measured at the fair value of the consideration received or receivable for services provided in the normal course of business, net of discounts and value added tax.

TANGIBLE FIXED ASSETS

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

Fixtures and fittings

-

20% on cost

INVESTMENT PROPERTY

In accordance with standard accounting practice, investment properties are revalued annually and the aggregate surplus or deficit is recognised in the income statement. Although standard accounting practice does not require the use of a revaluation reserve, the directors believe that the use of such a reserve is necessary for a proper understanding of the company's financial position. Accordingly the investment property revaluation for the year is transferred to a revaluation reserve. No depreciation or amortisation is provided in respect of investment properties.

Although the Companies Act would normally require the systematic annual depreciation of fixed assets, the directors believe that the policy of not providing depreciation is necessary in order to give a true and fair view, since the current value of investment properties, and changes to that current value, are of prime importance rather than the calculation of systematic annual depreciation. Depreciation is only one of the many factors reflected in the annual valuation, and the amount which might otherwise have been included cannot be separately identified or quantified.

GOING CONCERN

At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing financial statements.

FINANCIAL INSTRUMENTS

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with 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.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, 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 payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable 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.

Derecognition of financial liabilities

Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or cancelled.

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 current liabilities.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - NIL ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 August 2024

and 31 July 2025

191

DEPRECIATION

At 1 August 2024

60

Charge for year

39

At 31 July 2025

99

NET BOOK VALUE

At 31 July 2025

92

At 31 July 2024

131

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 August 2024

460,000

Additions

23,478

At 31 July 2025

483,478

NET BOOK VALUE

At 31 July 2025

483,478

At 31 July 2024

460,000

The balance sheet figure comprises cost of £460,000 (2024 - £460,000) and accumulated surpluses on revaluation of £nil (2024 - £nil).

In the Director's opinion, the value of the property is not changes since purchases and the carrying value of the company's investment properties as at 31 July 2025 is not significantly different from the open market fair values of those properties as at the date of signing these financial statements.

If the properties were sold for this figure, a corporation tax liability of £nil (2024 - £nil) would arise.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

10,479

9,431

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

2

Trade creditors

9,507

9,432

Amounts owed to group undertakings

80,087

-

Taxation and social security

2,049

1,400

Other creditors

131,472

462,490

223,115

473,324

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

303,999

-

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Other loans

303,999

-

Other loans are secured by fixed and floating charges on company assets together with negative pledge.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary B

0.01

-

-

999

Ordinary A

0.01

10

10

10

10

11.	OTHER FINANCIAL COMMITMENTS

As at the balance sheet date, the company has lease commitment on a office equipment of £1,344 (2024: £2,112).

12.	ULTIMATE CONTROLLING PARTY

The company's immediate parent company is InDome Limited, a company incorporated in England & Wales. The registered office of InDome Limited is Aleron House, 4 Whittle Court, Knowlhill, Milton Keynes, England, MK5 8FT.