REGISTERED NUMBER: 11778211 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

Alfu Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M Unal

REGISTERED OFFICE:

707a Fishponds Road

Fishponds

Bristol

BS16 3UH

REGISTERED NUMBER:

11778211 (England and Wales)

ACCOUNTANTS:

Musalar & Co Accountants

International Accountant &Tax Consultant

FAIA, FFA, FIPA,,FFTA

536 Lordship Lane

London

N22 5BY

FIXED ASSETS

Tangible assets

4

1,091,039

1,107,156

CURRENT ASSETS

Stocks

5

435,275

300,275

Debtors

6

3,105

23,115

Cash at bank and in hand

33,469

17,083

471,849

340,473

CREDITORS

Amounts falling due within one year

7

524,511

396,892

NET CURRENT LIABILITIES

(52,662

)

(56,419

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,038,377

1,050,737

CREDITORS

Amounts falling due after more than one year

8

542,342

575,402

NET ASSETS

496,035

475,335

CAPITAL AND RESERVES

Called up share capital

10

1,000

1,000

Retained earnings

11

495,035

474,335

SHAREHOLDERS' FUNDS

496,035

475,335

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 June 2026 and were signed by:

M Unal - Director

1.	STATUTORY INFORMATION

Alfu Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 28 (2024 - 36 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Short

Plant and

Motor

property

leasehold

machinery

vehicles

Totals

£

£

£

£

£

COST

At 1 January 2025

750,000

14,866

564,265

11,995

1,341,126

Additions

-

-

14,298

-

14,298

At 31 December 2025

750,000

14,866

578,563

11,995

1,355,424

DEPRECIATION

At 1 January 2025

-

1,316

222,659

9,995

233,970

Charge for year

-

1,487

28,928

-

30,415

At 31 December 2025

-

2,803

251,587

9,995

264,385

NET BOOK VALUE

At 31 December 2025

750,000

12,063

326,976

2,000

1,091,039

At 31 December 2024

750,000

13,550

341,606

2,000

1,107,156

5.

STOCKS

31.12.25

31.12.24

£

£

Stocks

435,275

300,275

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

VAT

3,105

23,115

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts (see note 9)

-

601

Trade creditors

493,601

368,544

Paye

9,267

5,530

Tax

-

22,217

Other creditors

21,643

-

524,511

396,892

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans (see note 9)

542,342

575,402

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

542,342

575,402

9.

LOANS

An analysis of the maturity of loans is given below:

31.12.25

31.12.24

£

£

Amounts falling due within one year or on demand:

Bank overdrafts

-

601

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

542,342

575,402

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

1,000

Ordinary shares class a

1.00

1,000

1,000

11.

RESERVES

Retained

earnings

£

At 1 January 2025

474,335

Profit for the year

20,700

At 31 December 2025

495,035