Alloy Ltd - Filleted accounts

Registered number

03567784

Alloy Ltd

Filleted Accounts

31 March 2026

Alloy Ltd
Registered number:		03567784
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	5		4,727			8,097

Current assets
Debtors	7	62,214			47,394
Investments held as current assets	8	28,044			28,044
Cash at bank and in hand		114,332			86,773
		204,590			162,211

Creditors: amounts falling due within one year	9	(36,119)			(32,398)

Net current assets			168,471			129,813

Total assets less current liabilities			173,198			137,910

Creditors: amounts falling due after more than one year	10		(15,914)			(27,849)

Net assets			157,284			110,061

Capital and reserves
Called up share capital			30,000			30,000
Capital redemption reserve	12		(5,517)			(5,517)
Profit and loss account			132,801			85,578

Shareholders' funds			157,284			110,061

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr Tan H Tran
Director
Approved by the board on 1 June 2026

Alloy Ltd
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			over 4 years
	Fixtures, fittings, tools and equipment			over 4 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
	Averga enumber of employees					This Year		Last Year
						6		6

5	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2025	-		34,763		-		34,763
	Additions	-		499		-		499
	At 31 March 2026	-		35,262		-		35,262

	Depreciation
	At 1 April 2025	-		26,666		-		26,666
	Charge for the year	-		3,869		-		3,869
	At 31 March 2026	-		30,535		-		30,535

	Net book value
	At 31 March 2026	-		4,727		-		4,727
	At 31 March 2025	-		8,097		-		8,097


7	Debtors					2026		2025
£							£

	Trade debtors					54,491		43,012
	Prepayments					12,890		13,132
	Other debtors					(5,167)		(8,750)
						62,214		47,394

8	Investments held as current assets					2026		2025
£							£
	Fair value
	Unlisted investments					28,044		28,044
						28,044		28,044


9	Creditors: amounts falling due within one year					2026		2025
£							£

	Trade creditors					1,390		5,501
	Amounts owed to group undertakings and undertakings in which the company has a participating interest					2,237		1,250
	Taxation and social security costs					29,796		25,340
	Other creditors					2,696		307
						36,119		32,398







10	Creditors: amounts falling due after one year					2026		2025
£							£

	Bank loans					15,914		27,849
						15,914		27,849


12	Capital Redemption reserve					2026		2025
£							£

	At 1 April 2025					(5,517)		(5,517)

	At 31 March 2026					(5,517)		(5,517)



23	Other information

	Alloy Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Building 2
	Guildford Business Park Road
	Guildford
	Surrey
	GU2 8XG