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Registration number: 13386159

ALKR Investments Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

ALKR Investments Limited

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 4

ALKR Investments Limited

(Registration number: 13386159)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investment property | 4 | 858,734 | 858,734
Current assets |  |  |
Debtors | 5 | 1,097 | 1,400
Cash at bank and in hand |  | 41,052 | 39,092
|  | 42,149 | 40,492
Creditors: Amounts falling due within one year | 6 | (753,158) | (803,256)
Net current liabilities |  | (711,009) | (762,764)
Net assets |  | 147,725 | 95,970
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 147,625 | 95,870
Shareholders' funds |  | 147,725 | 95,970

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

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 8 June 2026 and signed on its behalf by:

......................................... Mrs Karen Lesley McCafferty Director

ALKR Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Oakleigh House
High Street
Hartley Wintney
Hampshire
RG27 8PE

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the rental of investment properties. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises current tax payable.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually either by the directors or external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

ALKR Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4 | Investment properties

| 2025 £
At 1 January | 858,734
At 31 December | 858,734

Fair value is determined annually by the directors on an open market value basis.

There has been no valuation of investment property by an independent valuer.

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 644 | 1,400
Other debtors | 453 | -
| 1,097 | 1,400

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Amounts owed to related parties | 7 | 709,431 | 762,591
Taxation and social security |  | 19,622 | 17,040
Other creditors |  | 24,105 | 23,625
|  | 753,158 | 803,256

7 | Related party transactions

Summary of transactions with parent

During the year, ALKR Investments Limited had a loan with the parent company ALKR Holdings Limited. At the balance sheet date £226,508 (2024: £249,668) remains due to ALKR Holdings Limited

ALKR Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Summary of transactions with all entities with joint control or significant interest

During the year, ALKR Investments Limited had a loan with Courts Design Limited. This is a company under the same control of Roy McCafferty & Karen McCafferty. At the balance sheet date £458,548 (2024: £488,548) remains due to Courts Design Limited.

Summary of transactions with other related parties

During the year, ALKR Investments Limited had a loan with a group company ALKR Developments Limited. At the balance sheet date £24,375 (2024: £24,375) remains due to ALKR Developments Limited.

8 | Parent and ultimate parent undertaking

The company is a wholly owned subsidiary member of its group and has therefore taken advantage of the provisions of Section 33.1A of FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” not to disclose transactions with entities that are wholly owned members of the group.
The company's immediate parent is ALKR Holdings Limited (no. 10728989), incorporated in England and Wales.
The ultimate parent is ALKR Group Limited (no. 13454031), incorporated in England and Wales.