SURREY ALC LIMITED


Directors	ALLEWAY, Graham Victor George
	GEORGE, Michael Patrick
	HOWARD, Christine Jane
	MALCAUS COOPER, Katia
	MCLACHLAN, Stuart Malcolm
	SHERRY, Deborah Lynn


Company Secretary	MULBERRY SECRETARIAL SERVICES LIMITED


Registered Address	C/O Mulberry & Co Eastgate House
	Dogflud Way
	Farnham
	GU9 7UD


Registered Number	08492509 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		827		484
			827		484
Current assets
Debtors	4	6,754		3,275
Cash at bank and on hand		44,591		46,105
		51,345		49,380
Creditors amounts falling due within one year	5	(6,518)		(6,412)
Net current assets (liabilities)			44,827		42,968
Total assets less current liabilities			45,654		43,452
Net assets			45,654		43,452
Capital and reserves
Profit and loss account			45,654		43,452
Reserves			45,654		43,452

The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 4 June 2026, and are signed on its behalf by:

SHERRY, Deborah Lynn
Director
Registered Company No. 08492509

SURREY ALC LIMITED

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by guarantee and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods and services is recognised when the company has transferred to the buyer the significant risks and rewards of ownership, usually when goods or services are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably. The majority of the Associations Income is derived from membership subscriptions and NALC affiliation fees.

Revenue from sale of goods

Revenue from the sale of goods and services is recognised when the company has transferred to the buyer the significant risks and rewards of ownership, usually when goods or services are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

The majority of the Associations Income is derived from membership subscriptions and NALC affiliation fees.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable. The Association pays tax at the applicable rate on its trading surpluses after adjustment for capital allowances. The Association does not have any liability to tax this year having made a trading deficit in the year.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

The Association pays tax at the applicable rate on its trading surpluses after adjustment for capital allowances.
The Association does not have any liability to tax this year having made a trading deficit in the year.

	Deferred tax
	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.

Deferred tax

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.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Plant and machinery	10

2.	Average number of employees


		2026		2025
	Average number of employees during the year	2		1

3.	Tangible fixed assets

	Plant & machinery	Total
	£	£
Cost or valuation
At 01 April 25	1,002	1,002
Additions	541	541
Disposals	(324)	(324)
At 31 March 26	1,219	1,219
Depreciation and impairment
At 01 April 25	518	518
Charge for year	121	121
On disposals	(247)	(247)
At 31 March 26	392	392
Net book value
At 31 March 26	827	827
At 31 March 25	484	484

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	2,099	378
Other debtors	1,885	1,388
Prepayments and accrued income	2,770	1,509
Total	6,754	3,275

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	5,583	6,412
Taxation and social security	935	-
Total	6,518	6,412