Company No: 05819328 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	162		216
Investments	4	150,000		150,000
		150,162		150,216
Current assets
Stocks	5	69,806		134,424
Debtors	6	73,170		54,141
Cash at bank and in hand		74,492		99,656
		217,468		288,221
Creditors: amounts falling due within one year	7	( 17,744)		( 35,764)
Net current assets		199,724		252,457
Total assets less current liabilities		349,886		402,673
Net assets		349,886		402,673
Capital and reserves
Called-up share capital		150,100		150,100
Profit and loss account		199,786		252,573
Total shareholders' funds		349,886		402,673

For the financial 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.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Alnat Limited (registered number: 05819328) were approved and authorised for issue by the Board of Directors on 02 July 2026. They were signed on its behalf by:

Mrs C A W Haines Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Alnat Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Leanne House, 6 Avon Close, Weymouth, DT4 9UX, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Dividend income

Dividend income from investments is recognised when the shareholders' rights to receive payment have been established (provided that it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably).

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Office equipment

25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	3		3

The company is run and administered by the directors of the company for whom no formal contracts of service are in place.

3. Tangible assets

	Office equipment		Total
	£		£
Cost
At 01 November 2024	384		384
At 31 October 2025	384		384
Accumulated depreciation
At 01 November 2024	168		168
Charge for the financial year	54		54
At 31 October 2025	222		222
Net book value
At 31 October 2025	162		162
At 31 October 2024	216		216

4. Fixed asset investments

Investments in subsidiaries

	2025
	£
Cost
At 01 November 2024	150,000
At 31 October 2025	150,000
Carrying value at 31 October 2025	150,000
Carrying value at 31 October 2024	150,000

5. Stocks

	2025		2024
	£		£
Stocks	69,806		134,424

6. Debtors

	2025		2024
	£		£
Amounts owed by Group undertakings	55,115		52,910
Other debtors	18,055		1,231
	73,170		54,141

The loan within amounts owed by group undertakings has been provided interest free and is repayable on demand.

Included within other debtors are loans to the directors which are repayable on demand and are interest free.

7. Creditors: amounts falling due within one year

	2025		2024
	£		£
Other creditors	17,744		35,764

Included within other creditors is a loan from a director which is repayable on demand and is interest free.

8. Related party transactions

Transactions with the entity's directors

The directors loan account(s) are repayable on demand and interest has been charged on overdrawn balance(s) exceeding £10,000 at the official HMRC rates.

At 01 November 2024 the balance owed from A R Haines was £1,231. During the year, the company made advances to directors amounting to £17,563 and received repayments of £1,231 leaving a balance due from the director of £17,563.

At 01 November 2023 the balance owed from A R Haines was £Nil. During the year, the company made advances to directors amounting to £1,231 and received repayments of £Nil leaving a balance due from the director of £1,231.

At 01 November 2024 the balance owed from N M Hayden was £Nil. During the year, the company made advances to directors amounting to £425 and received repayments of £Nil leaving a balance due from the director of £425.

At 01 November 2023 the balance owed from N M Hayden was £Nil. During the year, the company made advances to directors amounting to £Nil and received repayments of £Nil leaving a balance due from the director of £Nil.