0 false false false false false false false false false false true false false false false false false No description of principal activity 2025-01-01 Sage Accounts Production Advanced 2024 - FRS102_2024 100 100 100 xbrli:pure xbrli:shares iso4217:GBP 05701500 2025-01-01 2025-12-31 05701500 2025-12-31 05701500 2024-12-31 05701500 2024-01-01 2024-12-31 05701500 2024-12-31 05701500 2023-12-31 05701500 bus:LeadAgentIfApplicable 2025-01-01 2025-12-31 05701500 bus:Director3 2025-01-01 2025-12-31 05701500 core:WithinOneYear 2025-12-31 05701500 core:WithinOneYear 2024-12-31 05701500 core:AfterOneYear 2025-12-31 05701500 core:AfterOneYear 2024-12-31 05701500 core:ShareCapital 2025-12-31 05701500 core:ShareCapital 2024-12-31 05701500 core:RetainedEarningsAccumulatedLosses 2025-12-31 05701500 core:RetainedEarningsAccumulatedLosses 2024-12-31 05701500 core:CostValuation core:Non-currentFinancialInstruments 2025-12-31 05701500 core:Non-currentFinancialInstruments 2025-12-31 05701500 core:Non-currentFinancialInstruments 2024-12-31 05701500 bus:Director1 2025-01-01 2025-12-31 05701500 bus:SmallEntities 2025-01-01 2025-12-31 05701500 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 05701500 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 05701500 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 05701500 bus:FullAccounts 2025-01-01 2025-12-31
COMPANY REGISTRATION NUMBER: 05701500

Alnair Tech Limited

Filleted Unaudited Financial Statements

31 December 2025

Alnair Tech Limited

Financial Statements

Year ended 31 December 2025

Contents | Page

Chartered accountant's report to the board of directors on the preparation of the unaudited statutory financial statements | 1

Statement of financial position | 2

Notes to the financial statements | 4

Alnair Tech Limited

Chartered Accountant's Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Alnair Tech Limited

Year ended 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Alnair Tech Limited for the year ended 31 December 2025, which comprise the statement of financial position 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the Board of Directors of Alnair Tech Limited, as a body, in accordance with the terms of our engagement letter dated 23 April 2026. Our work has been undertaken solely to prepare for your approval the financial statements of Alnair Tech Limited and state those matters that we have agreed to state to you, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Alnair Tech Limited and its Board of Directors, as a body, for our work or for this report.
It is your duty to ensure that Alnair Tech Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Alnair Tech Limited. You consider that Alnair Tech 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 financial statements of Alnair Tech 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 statutory financial statements.
HEBBLETHWAITES Chartered accountants
2 Westbrook Court Sharrow Vale Road Sheffield S11 8YZ
26 May 2026

Alnair Tech Limited

Statement of Financial Position

31 December 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Investments | 4 | 100 | 100

Current assets

Cash at bank and in hand | 21,118 | 1,878

Creditors: amounts falling due within one year | 5 | 23,236 | 23,304
| -------- | --------
Net current liabilities | 2,118 | 21,426
| ------- | --------
Total assets less current liabilities | ( 2,018) | ( 21,326)

Creditors: amounts falling due after more than one year | 6 | 203,929 | 419,929
| --------- | ---------
Net liabilities | ( 205,947) | ( 441,255)
| --------- | ---------

Alnair Tech Limited

Statement of Financial Position (continued)

31 December 2025

| 2025 | 2024
Note | £ | £

Capital and reserves

Called up share capital | 100 | 100
Profit and loss account | ( 206,047) | ( 441,355)
| --------- | ---------
Shareholders deficit | ( 205,947) | ( 441,255)
| --------- | ---------

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 31 December 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 .
These financial statements were approved by the board of directors and authorised for issue on 15 May 2026 , and are signed on behalf of the board by:

Ms L J Saeedi
Director

Company registration number: 05701500

Alnair Tech Limited

Notes to the Financial Statements

Year ended 31 December 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 C/o Hebblethwaites, 2 Westbrook Court, Sharrow Vale Road, Sheffield, S11 8YZ.
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.
Going concern
At the balance sheet date there is a deficit on capital and reserves. The financial statements have been prepared on a going concern basis which assumes continued financial support from its creditors and the directors consider this to be reasonable.
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.
Investments in associates
Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.
Investments in joint ventures
Investments in jointly controlled entities accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in jointly controlled entities accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the joint venture arising before or after the date of acquisition.
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.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
4. Investments

| Shares in participating interests
| £
Cost |
At 1 January 2025 and 31 December 2025 | 100
| ----
Impairment |
At 1 January 2025 and 31 December 2025 | –
| ----

Carrying amount |
At 31 December 2025 | 100
| ----
At 31 December 2024 | 100
| ----

5. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Social security and other taxes | 1,934 | 2,002
Other creditors | 21,302 | 21,302
| -------- | --------
| 23,236 | 23,304
| -------- | --------

6. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Other loans | 203,929 | 419,929
| --------- | ---------

7. Directors' advances, credits and guarantees
Included in creditors due less than one year is a directors loan of £20,802 (2023 £20,702). The loan is interest free and there are no formal terms for repayment. Included in creditors due after more than than one year is a directors loan £203,929 (2024 £419,929). The loan is interest free and there are no formal terms for repayment.