Alfa Industrial Services Ltd - Filleted accounts

Registered number

06732342

Alfa Industrial Services Ltd

Filleted Accounts

31 October 2025

Alfa Industrial Services Ltd
Registered number:		06732342
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		784,190			784,200
Tangible assets	4		406,411			475,375
			1,190,601			1,259,575

Current assets
Stocks and WIP		426,703			340,000
Debtors	5	519,029			596,588
Cash at bank and in hand		2,437			3,072
		948,169			939,660

Creditors: amounts falling due within one year	6	(880,569)			(730,393)

Net current assets			67,600			209,267

Total assets less current liabilities			1,258,201			1,468,842

Creditors: amounts falling due after more than one year	7		(757,967)			(956,053)



Net assets			500,234			512,789

Capital and reserves
Called up share capital			100			100
Profit and loss account			500,134			512,689

Shareholders' funds			500,234			512,789

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.



T H Humphries
Director
Approved by the board on 23 May 2026

Alfa Industrial Services Ltd
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

	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).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold improvements			over 20 years
	Motor Vehicles			25% reducing balance
	Plant and machinery			25% reducing balance
	Fixtures, fittings, tools and equipment			25% reducing balance

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					20		19


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 November 2024							939,394
	At 31 October 2025							939,394

	Amortisation
	At 1 November 2024							155,194
	Provided during the year							10
	At 31 October 2025							155,204

	Net book value
	At 31 October 2025							784,190
	At 31 October 2024							784,200

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 November 2024	336,870		467,640		237,402		1,041,912
	Additions	-		8,388		8,495		16,883
	Disposals	-		(46,712)		(40,651)		(87,363)
	At 31 October 2025	336,870		429,316		205,246		971,432

	Depreciation
	At 1 November 2024	76,853		361,540		128,144		566,537
	Charge for the year	15,145		31,664		19,339		66,148
	On disposals	-		(41,125)		(26,539)		(67,664)
	At 31 October 2025	91,998		352,079		120,944		565,021

	Net book value
	At 31 October 2025	244,872		77,237		84,302		406,411
	At 31 October 2024	260,017		106,100		109,258		475,375


5	Debtors					2025		2024
£							£

	Trade debtors					476,790		426,624
	Other debtors					42,239		169,964
						519,029		596,588


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Obligations under finance lease and hire purchase contracts					97,006		-
	Trade creditors					336,213		269,471
	Taxation and social security costs					315,688		172,379
	Other creditors					131,662		288,543
						880,569		730,393


7	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					545,518		637,492
	Obligations under finance lease and hire purchase contracts					-		156,067
	Other creditors					212,449		162,494
						757,967		956,053


8	Controlling party

	As at the date of approval of these financial statements, the company is a subsidiary of ALFA Industrial Group Ltd, which holds 50% of the company’s issued ordinary share capital. Although ALFA Industrial Group Ltd holds 50% of the shares, the remaining shares are split equally between Equityway Holdings Ltd and Andrew Kenneth Phillips, each holding 25% of the company’s issued share capital. As such, there is no single controlling party with a majority interest. However, ALFA Industrial Group Ltd is considered the company’s immediate and ultimate controlling party by virtue of holding the largest single shareholding and having the ability to exert significant influence over the company’s operations. The ultimate parent company and controlling party is: ALFA Industrial Group Ltd 17 Bridge Street, Swinton, Manchester, England, M27 4DU


9	Other information

	Alfa Industrial Services Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	17 Bridge Street
	Swinton
	Manchester
	M27 4DU