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Registered number: 05921354
Alluria Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Alluria Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Alluria Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 05921354

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 169,212 |  | 207,595
|  |  | 169,212 |  | 207,595
CURRENT ASSETS
Stocks | 5 | 3,000 |  | 3,000 |
Debtors | 6 | 678,370 |  | 599,989 |
|  | 681,370 |  | 602,989 |
Creditors: Amounts Falling Due Within One Year | 7 | (402,432 ) |  | (429,408 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 278,938 |  | 173,581
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 448,150 |  | 381,176
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (81,405 ) |  | (136,701 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (14,454 ) |  | (17,825 )
NET ASSETS |  |  | 352,291 |  | 226,650
CAPITAL AND RESERVES
Called up share capital | 10 |  | 1 |  | 1
Profit and Loss Account |  |  | 352,290 |  | 226,649
SHAREHOLDERS' FUNDS |  |  | 352,291 |  | 226,650

Page 1
Page 2
Alluria Limited
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

R L Sbano Director
11 May 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Alluria Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Alluria Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05921354 . The registered office is Avaland House 110 London Road, Apsley, Hemel Hempstead, Hertfordshire, HP3 9SD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:
Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
- the amount of revenue can be measured reliably;
- it is probable that the Company will receive the consideration due under the contract;
- the stage of completion of the contract at the end of the reporting period can be measured reliably; and
- the costs incurred and the costs to complete the contract can be measured reliably
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% on reducing balance
Leasehold improvements | 10% on cost
Computer Equipment | 33% on cost

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving items.
Page 3
Page 4
Alluria Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 5)
7 5
4. Tangible Assets

| Plant & Machinery | Leasehold improvements | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 April 2024 | 160,717 | 170,780 | 3,592 | 335,089
As at 31 March 2025 | 160,717 | 170,780 | 3,592 | 335,089
Depreciation
As at 1 April 2024 | 77,987 | 46,806 | 2,701 | 127,494
Provided during the period | 20,683 | 17,077 | 623 | 38,383
As at 31 March 2025 | 98,670 | 63,883 | 3,324 | 165,877
Net Book Value
As at 31 March 2025 | 62,047 | 106,897 | 268 | 169,212
As at 1 April 2024 | 82,730 | 123,974 | 891 | 207,595

Page 4
Page 5
Alluria Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 3,000 |  | 3,000

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | - |  | 557
Other debtors | 41,802 |  | 38,302
Funds held on account | 4,962 |  | 13,659
Director's loan account | 227,024 |  | 153,569
Amounts owed by associates | 404,582 |  | 393,902
| 678,370 |  | 599,989

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 45,982 |  | 52,819
Trade creditors | 39,030 |  | 36,163
Bank loans and overdrafts | 14,461 |  | 10,973
Other loans | 36,228 |  | 60,084
Corporation tax | 157,794 |  | 126,239
Social security, pensions and other taxes | 13,881 |  | 57,593
Wages control account | 2,567 |  | 10,276
Other creditors | 52,445 |  | 57,674
Company credit card | 10,814 |  | -
Accruals and deferred income | 29,230 |  | 17,587
| 402,432 |  | 429,408

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 27,960 |  | 56,574
Bank loans | 28,396 |  | 32,313
Other loans | 25,049 |  | 47,814
| 81,405 |  | 136,701

Page 5
Page 6
Alluria Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 45,982 |  | 52,819
Later than one year and not later than five years | 27,960 |  | 56,574
| 73,942 |  | 109,393
| 73,942 |  | 109,393

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 April 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Dr Rouba Sbano | 153,569 | 73,455 | - | - | 227,024

The director's loan is subject to interest calculated at the official rate published by HM Revenue & Customs. During the year ended 31 March 2025 interest of £4,227 (2024: £3,469) was charged to the director's loan account and included in the profit and loss account as Interest Receivable.
12. Related Party Transactions
Amounts due from related parties
A limited company incorporated in England and Wales of which R Sbano owns 100% of the issued share capital. The company offered a interest free loan, repayable on demand and the balance at the year end was £404,582 (2024: £393,902) owing from that company.
At 31 March 2025 the company was owed £3,500 by S Alsabbgh, the spouse of director Rouba Sbano. The loan is unsecured, interest free and repayable on demand. No amounts were written off or waived during the year. This loan balance is included within Other debtors.
Amounts due to related parties
At 31 March 2025 the company owed £51,574 (2024: £57,574) to Danya Sbano, the sister of director Rouba Sbano. The loan is unsecured, interest free and repayable on demand. No amounts were written off or waived during the year. This loan balance is included within Other creditors.
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