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Registered number: 12648475 THE ALIAM GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 28 FEBRUARY 2026
THE ALIAM GROUP LIMITED REGISTERED NUMBER: 12648475 BALANCE SHEET AS AT 28 FEBRUARY 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 5,177,285 |  | 5,177,285
|  |  | 5,177,285 |  | 5,177,285
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 38,409 |  | 34,382 |
Cash at bank and in hand | 6 | 1 |  | 1 |
|  | 38,410 |  | 34,383 |
Creditors: amounts falling due within one year | 7 | (98,409) |  | (94,382) |
Net current liabilities |  |  | (59,999) |  | (59,999)
Total assets less current liabilities |  |  | 5,117,286 |  | 5,117,286
Creditors: amounts falling due after more than one year | 8 |  | (810,000) |  | (870,000)
Net assets |  |  | 4,307,286 |  | 4,247,286
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 33,500 |  | 33,500
Share premium account |  |  | 3,418,016 |  | 3,418,016
Profit and loss account |  |  | 855,770 |  | 795,770
|  |  | 4,307,286 |  | 4,247,286
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THE ALIAM GROUP LIMITED REGISTERED NUMBER: 12648475 BALANCE SHEET (CONTINUED) AS AT 28 FEBRUARY 2026 The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 19 May 2026.
C Doree
Director
The notes on pages 3 to 5 form part of these financial statements. Page 2
THE ALIAM GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026
1. | General information
The Aliam Group Limited is a private company limited by shares and incorporated in England and Wales. The address of the registered office is 3 Roffe Close, Paddock Wood, Tonbridge, Kent, TN12 6FN. The principal activity of the company during the year was that of a holding company. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.
| 2.3 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.4 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.5 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.6 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 3
THE ALIAM GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026 2.Accounting policies (continued)
| 2.7 | Financial instruments
The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.
| 2.8 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2025 - 1).
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 March 2025 | 5,177,285
| At 28 February 2026 | 5,177,285
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 38,409 | 34,382
|  | 38,409 | 34,382
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THE ALIAM GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026
6. | Cash and cash equivalents
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Cash at bank and in hand | 1 | 1
|  | 1 | 1
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other creditors | 98,409 | 94,382
|  | 98,409 | 94,382
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other creditors | 810,000 | 870,000
|  | 810,000 | 870,000
| Included within other creditors due within and after one year are amounts totalling £870,000 (2025: £930,000) which are secured by way of a fixed and floating charge over all assets of the company.
9. | Share capital
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 33,500 (2025 - 33,500) Ordinary shares of £1.00 each | 33,500 | 33,500
10. | Related party transactions
| At the year end an amount of £38,409 (2025: £34,382) was owed to the director of the company. The director had an interest in dividends paid of £62,208 (2025: £62,208).
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