A-L Agencies Limited

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Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—7

Report to the director on the preparation of the unaudited statutory accounts of A-L Agencies Limited for the year ended 31 December 2025

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of A-L Agencies Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of A-L Agencies Limited , as a body, in accordance with the terms of our engagement letter dated 01 May 2012. Our work has been undertaken solely to prepare for your approval the accounts of A-L Agencies Limited and state those matters that we have agreed to state to the director of A-L Agencies Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than A-L Agencies Limited and its director as a body for our work or for this report.

It is your duty to ensure that A-L Agencies Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of A-L Agencies Limited . You consider that A-L Agencies Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of A-L Agencies Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

7 April 2026

Pinstripe Ltd

Pure Offices Kestrel Court

Harbour Road

Portishead

Bristol

BS20 7AN

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A-L Agencies Limited

Balance Sheet

As At 31 December 2025

Balance Sheet

Registered number: 08089910

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		-		821

			-		821
CURRENT ASSETS
Stocks	5	-		1,999
Debtors	6	25,904		49,874
Cash at bank and in hand		6		45,111

		25,910		96,984
Creditors: Amounts Falling Due Within One Year	7	(2,874 )		(14,684 )

NET CURRENT ASSETS (LIABILITIES)			23,036		82,300

TOTAL ASSETS LESS CURRENT LIABILITIES			23,036		83,121

Creditors: Amounts Falling Due After More Than One Year	8		-		(2,644 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			-		(205 )

NET ASSETS			23,036		80,272

CAPITAL AND RESERVES
Called up share capital	10		10		10
Profit and Loss Account			23,026		80,262

SHAREHOLDERS' FUNDS			23,036		80,272

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A-L Agencies Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit 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 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

Mrs Anne-Lydia Halewood

Director

20 May 2026

The notes on pages 4 to 7 form part of these financial statements.

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A-L Agencies Limited

Notes to the Financial Statements

For The Year Ended 31 December 2025

Notes to the Financial Statements

1. General Information

A-L Agencies Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08089910 . The registered office is Pure Offices Kestrel Court, Harbour Road, Portishead, Bristol, BS20 7AN.

The presentation currency of the financial statements is the Pound Sterling (£)

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

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover 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.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less accumulated depreciation and any accumulated impairment losses

Depreciation is provided at following annual rates in order 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
Fixtures & Fittings	25% on reducing balance
Computer Equipment	25% on reducing balance

2.4. 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 stocks.

Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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A-L Agencies Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.6. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the profit and loss account, except to the extent that it relates to items recognised in other comprehensive income.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that that have been enacted or substantively enacted by the balance sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

2.7. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

The average number of employees, including directors, during the year was 1 (2024: 1)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 January 2025	1,866	318	1,921	4,105
Disposals	(1,866 )	(318 )	(1,921 )	(4,105 )

As at 31 December 2025	-	-	-	-

Depreciation
As at 1 January 2025	1,442	286	1,556	3,284
Disposals	(1,442 )	(286 )	(1,556 )	(3,284 )

As at 31 December 2025	-	-	-	-

Net Book Value
As at 31 December 2025	-	-	-	-

As at 1 January 2025	424	32	365	821

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A-L Agencies Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Stocks

	2025	2024
	£	£
Stock	-	1,999

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	25,904	49,874

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	2,644	5,187
Other creditors	9	2,914
Taxation and social security	221	6,583

	2,874	14,684

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

	2025	2024
	£	£
Bank loans	-	2,644

9. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 January 2025	205	205
Deferred taxation	(205 )	(205 )

The provision for deferred taxation is made up of accelerated capital allowances.

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	10	10

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A-L Agencies Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

11. Directors Advances, Credits and Guarantees

The following advances and credits to directors subsisted during the financial year were as follows:

	As at 1 January 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2025
	£	£	£	£	£
Mrs Anne-Lydia Halewood	42,075	23,586	(43,706 )	-	21,955

Other than movements on the directors' loan accounts with the company, there were no other advances, credits and guarantees with the directors during the accounting period.

These loans are unsecured, interest free and repayable on demand.

The above director's loan was repaid on 7th April 2026.

12. Related Party Transactions

During the year, total dividends of £38,000 (2024 - £500) were paid to the director.

Mr D Halewood, shareholder, is the director of Halewood Associates Limited. As at 31 December 2025, £7,000 (2024: £7,000) was owed by Halewood Associates Limited. This loan is unsecured, interest free and repayable on demand.

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