ALPHA BLINDS (INB) LTD


Director	Mr L Hawkins


Registered Address	16 King Street
	Inverkeithing
	KY11 1NB


Registered Number	SC403499 (Scotland)

Balance Sheet as at
31 July 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		26,391		34,470
			26,391		34,470
Current assets
Stocks		600		750
Debtors	4	7,302		2,189
Cash at bank and on hand		14,787		13,657
		22,689		16,596
Creditors amounts falling due within one year	5	(11,058)		(7,153)
Net current assets (liabilities)			11,631		9,443
Total assets less current liabilities			38,022		43,913
Creditors amounts falling due after one year	6		(33,417)		(38,960)
Net assets			4,605		4,953
Capital and reserves
Called up share capital			1,000		1,000
Profit and loss account			3,605		3,953
Shareholders' funds			4,605		4,953

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 21 April 2026, and are signed on its behalf by:

Mr L Hawkins
Director
Registered Company No. SC403499

ALPHA BLINDS (INB) LTD

Notes to the Financial Statements
for the year ended 31 July 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Plant and machinery	3
	Vehicles	5
	Office Equipment	3

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 August 24	61,545
	At 31 July 25	61,545
	Depreciation and impairment
	At 01 August 24	27,074
	Charge for year	8,079
	Other adjustments	1
	At 31 July 25	35,154
	Net book value
	At 31 July 25	26,391
	At 31 July 24	34,470

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	7,302	370
Prepayments and accrued income	-	1,819
Total	7,302	2,189

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	8,750	4,335
Taxation and social security	2,158	2,666
Other creditors	76	78
Accrued liabilities and deferred income	74	74
Total	11,058	7,153

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	33,417	38,960
Total	33,417	38,960


	Included in the above are obligations under finance leases and hire purchase contracts of 8,071 (2024: 8,071) relating to the next 12 months.