Alston Property Investments Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 11665231

Alston Property Investments Limited

Filleted Unaudited Financial Statements

30 November 2025

Alston Property Investments Limited

Officers and Professional Advisers

The board of directors	Ms C J Franks
	Mr S Ball

Registered office	3B Swallowfield Courtyard
	Wolverhampton Road
	Oldbury
	England
	B69 2JG

Accountants	TC Group

	3B Swallowfield Courtyard
	Wolverhampton Road
	Oldbury
	West Midlands
	B69 2JG

Alston Property Investments Limited

Statement of Financial Position

30 November 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	600,351	565,500
Investments	6	442,944	555,094
		------------	------------
		1,043,295	1,120,594

Current assets

Debtors	7	229,292	148,138
Cash at bank and in hand		193,974	120,176
		---------	---------
		423,266	268,314

Creditors: amounts falling due within one year	8	23,981	24,724
		---------	---------
Net current assets		399,285	243,590
		------------	------------
Total assets less current liabilities		1,442,580	1,364,184

Provisions	( 9,659)	292
	------------	------------
Net assets	1,452,239	1,363,892
	------------	------------

Capital and reserves

Called up share capital	9	2	2
Profit and loss account		1,452,237	1,363,890
		------------	------------
Shareholders funds		1,452,239	1,363,892
		------------	------------

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 income and retained earnings has not been delivered.

For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Alston Property Investments Limited

Statement of Financial Position (continued)

30 November 2025

These financial statements were approved by the board of directors and authorised for issue on 7 May 2026 , and are signed on behalf of the board by:

Ms C J Franks

Director

Company registration number: 11665231

Alston Property Investments Limited

Notes to the Financial Statements

Year ended 30 November 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, B69 2JG, England.

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 FRS 102 and section 382 of the Companies Act 2006 and has taken advantage of the disclosure exemptions available under paragraph 1A.7 of FRS 102.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

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.

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 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:

Fixtures and fittings	-	20% straight line
Equipment	-	33% straight line

Investment property

Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

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. Average number of employees

The average number of employees during the financial year amounted to nil (2024: nil).

5. Tangible assets

	Investment property	Fixtures and fittings	Equipment	Total
	£	£	£	£
Cost or valuation
At 1 December 2024	564,331	1,495	659	566,485
Disposals	–	( 1,495)	–	( 1,495)
Revaluations	35,669	–	–	35,669
	---------	-------	----	---------
At 30 November 2025	600,000	–	659	600,659
	---------	-------	----	---------
Depreciation
At 1 December 2024	–	897	88	985
Charge for the year	–	598	220	818
Disposals	–	( 1,495)	–	( 1,495)
	---------	-------	----	---------
At 30 November 2025	–	–	308	308
	---------	-------	----	---------
Carrying amount
At 30 November 2025	600,000	–	351	600,351
	---------	-------	----	---------
At 30 November 2024	564,331	598	571	565,500
	---------	-------	----	---------

Included within the above is investment property as follows:

	£
At 1 December 2024	564,331
Fair value adjustments	35,669
	---------
At 30 November 2025	600,000
	---------

At the reporting date the directors assessed the fair value of the investment properties to be £600,000 using data readily available from online real estate property platforms.

6. Investments

	Shares in participating interests	Other investments other than loans	Total
	£	£	£
Cost
At 1 December 2024	438,279	116,815	555,094
Additions	33,350	–	33,350
Disposals	( 100,500)	–	( 100,500)
	---------	---------	---------
At 30 November 2025	371,129	116,815	487,944
	---------	---------	---------
Impairment
At 1 December 2024	–	–	–
Impairment losses	45,000	–	45,000
	---------	---------	---------
At 30 November 2025	45,000	–	45,000
	---------	---------	---------

Carrying amount
At 30 November 2025	326,129	116,815	442,944
	---------	---------	---------
At 30 November 2024	438,279	116,815	555,094
	---------	---------	---------

Shares in participating interests At the year end, the company held the following investments in companies registered in England and Wales:

- Alimet Fabrications Limited: 331 ordinary shares representing 17.85% of the shareholding,

- Automatic Access Limited: 552 ordinary shares representing 31.83% of the shareholding,

- Diack Limited: 400 ordinary E shares representing 22.22% of the shareholding,

- Etag Gate Services Limited: 35 ordinary shares representing 28.00% of the shareholding,

- Midland Performance & Retro Limited: 68 ordinary C shares representing 34.00% of the shareholding,

- Strand Hardware Limited: 1 ordinary C shares representing 0.01% of the shareholding.

The investment in Midland Performance & Retro Limited has been written down to £nil in the financial statements as the company was in liquidation as at the year end reporting date.

Other investments other than loans

Included within other investments is the purchase and restoration of a classic 1972 Volkswagen Karmann Ghia which has costs to date of £116,815.

7. Debtors

	2025	2024
	£	£
Amounts owed by related parties	223,028	144,711
Prepayments and accrued income	6,264	3,427
	---------	---------
	229,292	148,138
	---------	---------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Accruals and deferred income	1,320	2,053
Corporation tax	7,273	7,283
Director loan accounts	15,388	15,388
	--------	--------
	23,981	24,724
	--------	--------

9. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	2	2	2	2
	----	----	----	----

10. Directors' advances, credits and guarantees

At the year end the company owed Ms C J Franks £15,388 (2024: £15,388).

11. Related party transactions

Alimet Fabrications Limited At the year end, included within amounts owed by related parties, there is a balance of £13,045 (2024: £13,045) owed by Alimet Fabrications Limited, a company in which Alston Property Investments Limited owns a non-controlling interest, and Ms C J Franks is also a director and shareholder. Automatic Access Limited At the year end, included within amounts owed by related parties, there is a balance of £24,983 (2024: £91,667) owed by Automatic Access Limited, a company in which Alston Property Investments Limited holds a non-controlling interest. Chequered Flag Automotive Limited At the year end, included within amounts owed by related parties, there is a balance of £10,000 (2024: £nil) owed by Chequered Flag Automotive Limited, a company related to Midland Performance & Retro Limited in which Alston Property Investments Limited holds a non-controlling interest. Etag Gate Services Limited At the year end, included within amounts owed by related parties, there is a balance of £55,000 (2024: £40,000) owed by Etag Gate Services Limited, a company in which Alston Property Investments Limited holds a non-controlling interest. Strand Hardware Limited During the year the company received dividend income of £50,000 (2024: £115,000) from Strand Hardware Limited, a company in which Alston Property Investments Limited holds a non-controlling interest, and Ms C J Franks is a director and shareholder. At the year there is a balance of £120,000 (2024: £nil) included within amounts owed by related parties.

12. Ultimate controlling party

The ultimate controlling parties are Ms C J Franks and Mr S Ball by virtue of their directorship and equal shareholding in the business.