Company registration number 08746932 (England and Wales)
ALTO TECHNOLOGY SEARCH LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
ALTO TECHNOLOGY SEARCH LTD
COMPANY INFORMATION
Directors
Mr R A Heilbronn
Mrs L Heilbronn
Company number
08746932
Registered office
Suite 6, 1st Floor
The Swan
5 Hagley Road
Stourbridge
West Midlands
DY8 1QH
Accountants
Ormerod Rutter Limited
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
Bankers
HSBC Bank Plc
130 New Street
Birmingham
West Midlands
B2 4JU
ALTO TECHNOLOGY SEARCH LTD
CONTENTS
Page
Accountants' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 7
ALTO TECHNOLOGY SEARCH LTD
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF ALTO TECHNOLOGY SEARCH LTD FOR THE YEAR ENDED 31 DECEMBER 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Alto Technology Search Ltd for the year ended 31 December 2025 which comprise, the balance sheet 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 https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Alto Technology Search Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Alto Technology Search Ltd and state those matters that we have agreed to state to the b oard of d irectors of Alto Technology Search Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Alto Technology Search Ltd and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Alto Technology Search Ltd 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 Alto Technology Search Ltd. You consider that Alto Technology Search Ltd 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 Alto Technology Search Ltd. 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 f inancial statements.

Ormerod Rutter Limited
28 May 2026
Chartered Accountants
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
ALTO TECHNOLOGY SEARCH LTD
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
5,347
4,095
Investments
4
5,000
5,000
10,347
9,095
Current assets
Debtors
5
33,122
28,944
Cash at bank and in hand
161,086
70,216
194,208
99,160
Creditors: amounts falling due within one year
6
(68,282)
(31,101)
Net current assets
125,926
68,059
Total assets less current liabilities
136,273
77,154
Creditors: amounts falling due after more than one year
7
(21,519)
(27,518)
Provisions for liabilities
9
(1,324)
(826)
Net assets
113,430
48,810
Capital and reserves
Called up share capital
10
52
52
Capital redemption reserve
52
52
Profit and loss reserves
113,326
48,706
Total equity
113,430
48,810

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

ALTO TECHNOLOGY SEARCH LTD
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
- 3 -
The financial statements were approved by the board of directors and authorised for issue on 28 May 2026 and are signed on its behalf by:
Mr R A Heilbronn
Mrs L Heilbronn
Director
Director
Company registration number 08746932 (England and Wales)
ALTO TECHNOLOGY SEARCH LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
1
Accounting policies
Company information

Alto Technology Search Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Suite 6, 1st Floor, The Swan, 5 Hagley Road, Stourbridge, West Midlands, DY8 1QH.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT.

Revenue from the provision of services is recognised by reference to the stage of completion, when the costs incurred and costs to complete can be estimated reliably.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
20% on reducing balance
Computer equipment
33% on cost
1.4
Fixed asset investments

Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in profit or loss. Transaction costs are expensed to profit or loss as incurred.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

ALTO TECHNOLOGY SEARCH LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 5 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.8
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.9
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
4
4
ALTO TECHNOLOGY SEARCH LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
3
Tangible fixed assets
Fixtures and fittings
Computer equipment
Total
£
£
£
Cost
At 1 January 2025
17,929
20,379
38,308
Additions
1,212
1,246
2,458
At 31 December 2025
19,141
21,625
40,766
Depreciation and impairment
At 1 January 2025
14,304
19,909
34,213
Depreciation charged in the year
783
423
1,206
At 31 December 2025
15,087
20,332
35,419
Carrying amount
At 31 December 2025
4,054
1,293
5,347
At 31 December 2024
3,625
470
4,095
4
Fixed asset investments
2025
2024
£
£
Other investments other than loans
5,000
5,000
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
8,600
-
0
Other debtors
24,522
28,944
33,122
28,944
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
5,934
5,742
Trade creditors
3,677
2,642
Taxation and social security
56,857
12,450
Other creditors
1,814
10,267
68,282
31,101
ALTO TECHNOLOGY SEARCH LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
21,519
27,518
8
Secured debts
The following secured debts are included within creditors:
2025
2024
£
£
Bank loans
27,453
33,260
Bank loans are secured by way of a government-backed guarantee.
9
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
1,324
826
10
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A of £1 each
50
50
50
50
Ordinary B of £1 each
1
1
1
1
Ordinary C of £1 each
1
1
1
1
52
52
52
52
11
Ultimate controlling party

The ultimate controlling party is Mr R A Heilbronn and Mrs L Heilbronn.

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