Company Registration No. 12633254 (England and Wales)
Alspa Developments Ltd
Unaudited accounts
for the year ended 30 September 2025
Alspa Developments Ltd
Unaudited accounts
Contents
Alspa Developments Ltd
Company Information
for the year ended 30 September 2025
Company Number
12633254 (England and Wales)
Registered Office
87 Long Street
Manchester
M24 6UN
England
Accountants
The Accountants & Management Consultants Ltd
6 Frome Drive
Crumpsall
Manchester
M8 0GA
Alspa Developments Ltd
Statement of financial position
as at 30 September 2025
Investment property
200,000
200,000
Cash at bank and in hand
300
300
Creditors: amounts falling due within one year
(81,562)
(1,113)
Net current liabilities
(81,262)
(813)
Total assets less current liabilities
118,738
199,187
Creditors: amounts falling due after more than one year
(9,046)
(88,895)
Provisions for liabilities
Called up share capital
100
100
Revaluation reserve
88,651
118,202
Profit and loss account
(8,610)
(8,010)
Shareholders' funds
80,141
110,292
For the year ending 30 September 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 his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 21 May 2026 and were signed on its behalf by
Ali Spahiu
Director
Company Registration No. 12633254
Alspa Developments Ltd
Notes to the Accounts
for the year ended 30 September 2025
Alspa Developments Ltd is a private company, limited by shares, registered in England and Wales, registration number 12633254. The registered office is 87 Long Street, Manchester, M24 6UN, England.
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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
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 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 is recognised in respect all timing differences that have originated but not reversed at the balance sheet.
Timing differences arise from the inclusion of income and expenses in tax assessments in period different from those in which they are recognised in financial statements. Deferred 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 recongised only to the extent that it probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Alspa Developments Ltd
Notes to the Accounts
for the year ended 30 September 2025
The company's financial statements from the year ended 30 September 2025 has been prepared on a going concern basis as, after making enquiries, the director has a reasonable expectation that the company has adequate resources to continue in operation existence for the foreseeable future.
Fair value at 1 October 2024
200,000
At 30 September 2025
200,000
If the investment property had not been revalued, it would have included at a cost £81,798 (2024: £81,798).
Investment property was valued on an open market basis on 30 September 2024 by the director.
The director does not consider the market value of investment property to be materially different from the value stated in the financial statements as at 30 September 2025.
4
Creditors: amounts falling due within one year
2025
2024
Other creditors
81,562
1,113
5
Creditors: amounts falling due after more than one year
2025
2024
Other creditors
9,046
88,895
6
Transactions with related parties
Included within other creditors less than one year is the director's account balance of £80,071 (2024: £224). There are no fixed repayment terms and no interest is chargeable to the company in respect of this balance.
Included within creditors more than one year is a balance amounting to £9,046 (2024: £88,894) due to companies in which the director of the company is also a director and shareholder. There are no fixed repayment terms and no interest is chargeable to the company in respect of this balance.
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).