REGISTERED NUMBER: 08652002 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

AL22 Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A T Lowes

Mrs C L Lowes

SECRETARY:

Mr N G Hall

REGISTERED OFFICE:

18 St Christopher's Way

Pride Park

Derby

Derbyshire

DE24 8JY

REGISTERED NUMBER:

08652002 (England and Wales)

ACCOUNTANTS:

Franklins

18 St Christopher's Way

Pride Park

Derby

Derbyshire

DE24 8JY

FIXED ASSETS

Tangible assets

4

60,971

44,023

Investments

5

142,046

-

203,017

44,023

CURRENT ASSETS

Debtors

6

259,556

281,735

Cash at bank

147,329

207,611

406,885

489,346

CREDITORS

Amounts falling due within one year

7

54,585

53,509

NET CURRENT ASSETS

352,300

435,837

TOTAL ASSETS LESS CURRENT LIABILITIES

555,317

479,860

PROVISIONS FOR LIABILITIES

15,243

11,006

NET ASSETS

540,074

468,854

CAPITAL AND RESERVES

Called up share capital

8

10

10

Revaluation reserve

9

6,945

-

Retained earnings

533,119

468,844

SHAREHOLDERS' FUNDS

540,074

468,854

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 27 May 2026 and were signed on its behalf by:

Mr A T Lowes - Director

1.	STATUTORY INFORMATION

AL22 Ltd 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

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company contributes to a defined contribution pension scheme. Contributions payable to the scheme are charged to the profit and loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 September 2024

172,144

1,197

29,990

2,620

205,951

Additions

-

-

36,524

747

37,271

At 31 August 2025

172,144

1,197

66,514

3,367

243,222

DEPRECIATION

At 1 September 2024

139,617

854

20,501

956

161,928

Charge for year

8,131

86

11,503

603

20,323

At 31 August 2025

147,748

940

32,004

1,559

182,251

NET BOOK VALUE

At 31 August 2025

24,396

257

34,510

1,808

60,971

At 31 August 2024

32,527

343

9,489

1,664

44,023

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

Additions

135,101

Revaluations

6,945

At 31 August 2025

142,046

NET BOOK VALUE

At 31 August 2025

142,046

Cost or valuation at 31 August 2025 is represented by:

Other

investments

£

Valuation in 2026

6,945

Cost

135,101

142,046

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

22,500

46,004

Other debtors

135,250

135,000

Directors' current accounts

96,932

91,317

VAT

-

5,106

Prepayments and accrued income

4,874

4,308

259,556

281,735

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

133

-

Tax

51,829

50,017

VAT

628

-

Other creditors

-

2,292

Accruals and deferred income

1,995

1,200

54,585

53,509

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

10

Ordinary

£1

10

10

9.

RESERVES

Revaluation

reserve

£

Revaluation

6,945

At 31 August 2025

6,945

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

2025

2024

£

£

Mr A T Lowes

Balance outstanding at start of year

91,317

64,882

Amounts advanced

97,239

96,454

Amounts repaid

(91,624

)

(70,019

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

96,932

91,317

The director's loan account was repaid within nine months of the year end. Interest was charged on the overdrawn director's loan account at HM Revenue & Customs official rate of interest during the year being 2.25% per annum to the 5th April and 3.75% thereafter.