ALEP LOGISTICS LTD


Directors	JOULAK, Ibrahim
	KAS YOUSEF, Sandra


Registered Address	47 Leamington Terrace
	Edinburgh
	EH10 4JS


Registered Number	SC500829 (Scotland)

Balance Sheet as at
30 September 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		1,439,067		1,439,067
			1,439,067		1,439,067
Current assets
Debtors	4	373,889		-
Cash at bank and on hand		65,797		42,702
		439,686		42,702
Creditors amounts falling due within one year	5	(541,505)		(193,492)
Net current assets (liabilities)			(101,819)		(150,790)
Total assets less current liabilities			1,337,248		1,288,277
Creditors amounts falling due after one year	6		(601,384)		(620,831)
Net assets			735,864		667,446
Capital and reserves
Called up share capital			100		100
Profit and loss account			735,764		667,346
Shareholders' funds			735,864		667,446

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 Directors acknowledge 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 Board of Directors on 13 May 2026, and are signed on its behalf by:

JOULAK, Ibrahim
Director
Registered Company No. SC500829

ALEP LOGISTICS LTD

Notes to the Financial Statements
for the year ended 30 September 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).

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	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:

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 October 24	1,439,067
	At 30 September 25	1,439,067
	Net book value
	At 30 September 25	1,439,067
	At 30 September 24	1,439,067

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	20,000	-
Other debtors	353,889	-
Total	373,889	-

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	-	112,894
Bank borrowings and overdrafts	15,732	14,832
Taxation and social security	104,617	61,321
Other creditors	419,387	3,425
Accrued liabilities and deferred income	1,769	1,020
Total	541,505	193,492

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	601,384	620,831
Total	601,384	620,831

7.	Directors advances, credits and guarantees

	Brought forward	Amount advanced	Amount repaid	Carried forward
	£	£	£	£
JOULAK, Ibrahim	0	29,810	0	29,810
	0	29,810	0	29,810

8.	Further information regarding the company's financial position
	On 31 March 2025, the Board of Directors/Shareholders declared a dividend of £720 per share (total amount £72,000) in respect of the profit for the year ended 30 September 2024. In accordance with [IAS 10 / FRS 102], this dividend has not been recognised as a liability in these financial statements as the obligation arose after the reporting date. This dividend will be recognized in the financial statements for the year ending 30 September 2025.

Further information regarding the company's financial position

On 31 March 2025, the Board of Directors/Shareholders declared a dividend of £720 per share (total amount £72,000) in respect of the profit for the year ended 30 September 2024.
In accordance with [IAS 10 / FRS 102], this dividend has not been recognised as a liability in these financial statements as the obligation arose after the reporting date. This dividend will be recognized in the financial statements for the year ending 30 September 2025.