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Company Registration No. 04935870 (England and Wales)
Alimentarius Limited Unaudited accounts for the year ended 31 October 2025
Alimentarius Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Alimentarius Limited Company Information for the year ended 31 October 2025
Director
Dr R B Child
Company Number
04935870 (England and Wales)
Registered Office
4b Kingston Close Hove East Sussex BN3 8LE England
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Alimentarius Limited Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
100,955 
48,742 
Current assets
Debtors
5
2,000 
4,942 
Cash at bank and in hand
8,319 
4,118 
10,319 
9,060 
Creditors: amounts falling due within one year
6
(203,940)
(136,556)
Net current liabilities
(193,621)
(127,496)
Net liabilities
(92,666)
(78,754)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(92,667)
(78,755)
Shareholders' funds
(92,666)
(78,754)
For the year ending 31 October 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 5 June 2026 and were signed on its behalf by
Dr R B Child Director Company Registration No. 04935870
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Alimentarius Limited Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
Alimentarius Limited is a private company, limited by shares, registered in England and Wales, registration number 04935870. The registered office is 4b Kingston Close, Hove, East Sussex, BN3 8LE, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the total invoice value, excluding value added tax, of services rendered during the year.
Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land & buildings
not provided
Fixtures & fittings
25% Reducing Balance
Computer equipment
25% Reducing Balance
Foreign Currency Translation
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Going concern
At the balance sheet date, the company's liabilities exceeded its assets by £92,666 (2024-£78,754). The company continues to trade and had the financial support of the director. In these circumstances, the financial statements have been prepared on the going concern basis.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. The company's liability for current tax is calculated using tax rates that have been enacted.
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Alimentarius Limited Notes to the Accounts for the year ended 31 October 2025
4
Tangible fixed assets
Land & buildings 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 November 2024
41,841 
70,217 
16,903 
128,961 
Additions
53,938 
- 
- 
53,938 
At 31 October 2025
95,779 
70,217 
16,903 
182,899 
Depreciation
At 1 November 2024
- 
65,847 
14,372 
80,219 
Charge for the year
- 
1,092 
633 
1,725 
At 31 October 2025
- 
66,939 
15,005 
81,944 
Net book value
At 31 October 2025
95,779 
3,278 
1,898 
100,955 
At 31 October 2024
41,841 
4,370 
2,531 
48,742 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
2,000 
4,942 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
805 
3,046 
Taxes and social security
3,613 
3,764 
Other creditors
2,000 
2,000 
Loans from directors
197,522 
127,746 
203,940 
136,556 
7
Transactions with related parties
Dr. R.B. Child is the director and sole shareholder of the company. At the balance sheet date, Dr. Child was owed £197,522 by the company (2024 - £127,746)
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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