REGISTERED NUMBER: 02158731 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

Alleron Developments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

K H Rashid

Mrs J E Rashid

SECRETARY:

Mrs J E Rashid

REGISTERED OFFICE:

12 Acorn Business Park

Northarbour Road

Portsmouth

Hampshire

PO6 3TH

REGISTERED NUMBER:

02158731 (England and Wales)

ACCOUNTANTS:

Hughes Spencer

12 Acorn Business Park

Northarbour Road

Portsmouth

Hampshire

PO6 3TH

FIXED ASSETS

Tangible assets

4

1,829

2,877

Investment property

5

1,951,000

1,951,000

1,952,829

1,953,877

CURRENT ASSETS

Debtors

6

9,600

9,900

Cash at bank and in hand

5,088

4,507

14,688

14,407

CREDITORS

Amounts falling due within one year

7

27,166

25,224

NET CURRENT LIABILITIES

(12,478

)

(10,817

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,940,351

1,943,060

CREDITORS

Amounts falling due after more than one year

8

(48,353

)

(56,087

)

PROVISIONS FOR LIABILITIES

(235,993

)

(235,993

)

NET ASSETS

1,656,005

1,650,980

CAPITAL AND RESERVES

Called up share capital

28,000

28,000

Non distributable retained

earnings

1,268,805

1,268,805

Retained earnings

359,200

354,175

SHAREHOLDERS' FUNDS

1,656,005

1,650,980

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 February 2026 and were signed on its behalf by:

K H Rashid - Director

Mrs J E Rashid - Director

1.	STATUTORY INFORMATION

Alleron Developments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost and 15% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

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 have been enacted or substantively enacted by the balance sheet date.

Deferred tax

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 October 2024

and 30 September 2025

14,682

5,616

20,298

DEPRECIATION

At 1 October 2024

13,825

3,596

17,421

Charge for year

128

920

1,048

At 30 September 2025

13,953

4,516

18,469

NET BOOK VALUE

At 30 September 2025

729

1,100

1,829

At 30 September 2024

857

2,020

2,877

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 October 2024

and 30 September 2025

1,951,000

NET BOOK VALUE

At 30 September 2025

1,951,000

At 30 September 2024

1,951,000

Fair value at 30 September 2025 is represented by:

£

Valuation in 2003

1,170,493

Valuation in 2005

(300,000

)

Valuation in 2007

352,280

Valuation in 2008

35,350

Valuation in 2009

74,735

Valuation in 2010

67,486

Valuation in 2013

24,203

Valuation in 2017

(193,725

)

Valuation in 2020

215,000

Valuation in 2023

60,000

Cost

445,178

1,951,000

If the Investment Properties had not been revalued they would have been included at the following historical cost:

2025

2024

£

£

Cost

445,178

445,178

The Investment Properties were valued on an open market basis on 30 September 2025 by the Director, K H Rashid .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

9,600

9,900

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

7,425

4,292

Taxation and social security

2,413

2,274

Other creditors

17,328

18,658

27,166

25,224

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

48,353

56,087

Amounts falling due in more than five years:

Repayable by instalments

Bank loans over 5 years

13,393

39,735

9.	RELATED PARTY DISCLOSURES

During the year the company received commission amounting to £14,240 (2024 £14,240) from Mrs J E Rashid, a director of the company.

The bank loans and overdraft are guaranteed by the directors and shareholders of the company.

10.	ULTIMATE CONTROLLING PARTY

Mrs J E Rashid is the ultimate controlling party by virtue of her beneficial interest in the company's share capital.