ALVN Ltd 16010053 false 2024-10-10 2025-10-31 2025-10-31 The principal activity of the company is The principal activity of the company is development and selling of real estate. Digita Accounts Production Advanced 6.30.9574.0 true true 16010053 2024-10-10 2025-10-31 16010053 2025-10-31 16010053 bus:OrdinaryShareClass1 2025-10-31 16010053 core:CurrentFinancialInstruments 2025-10-31 16010053 core:CurrentFinancialInstruments core:WithinOneYear 2025-10-31 16010053 core:Non-currentFinancialInstruments 2025-10-31 16010053 core:Non-currentFinancialInstruments core:AfterOneYear 2025-10-31 16010053 core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2025-10-31 16010053 bus:SmallEntities 2024-10-10 2025-10-31 16010053 bus:AuditExemptWithAccountantsReport 2024-10-10 2025-10-31 16010053 bus:FilletedAccounts 2024-10-10 2025-10-31 16010053 bus:SmallCompaniesRegimeForAccounts 2024-10-10 2025-10-31 16010053 bus:RegisteredOffice 2024-10-10 2025-10-31 16010053 bus:Director1 2024-10-10 2025-10-31 16010053 bus:Director2 2024-10-10 2025-10-31 16010053 bus:Director3 2024-10-10 2025-10-31 16010053 bus:OrdinaryShareClass1 2024-10-10 2025-10-31 16010053 bus:PrivateLimitedCompanyLtd 2024-10-10 2025-10-31 16010053 bus:Agent1 2024-10-10 2025-10-31 16010053 core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2024-10-10 2025-10-31 16010053 countries:England 2024-10-10 2025-10-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 16010053

ALVN Ltd
Unaudited Filleted Financial Statements
for the Period from 10 October 2024 to 31 October 2025

ALVN Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

ALVN Ltd

Company Information

Directors | Mr Luca Bertali Nunzia N Bertali Valeria Bertali

Registered office | 36 Lauriston Road London England E9 7EU

Accountants | Carbon Accountancy Limited Chartered Accountants80-83 Long Lane London EC1A 9ET

ALVN Ltd

(Registration number: 16010053)
Balance Sheet as at 31 October 2025

| Note | 2025 £
Current assets |  |
Stocks | 4 | 977,795
Debtors | 5 | 1,108
Cash at bank and in hand |  | 20
|  | 978,923
Creditors: Amounts falling due within one year | 6 | (329,815)
Total assets less current liabilities |  | 649,108
Creditors: Amounts falling due after more than one year | 6 | (841,944)
Net liabilities |  | (192,836)
Capital and reserves |  |
Called up share capital | 7 | 8
Retained earnings |  | (192,844)
Shareholders' deficit |  | (192,836)

For the financial period 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 accounts for the period 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 10 July 2026 and signed on its behalf by:

......................................... Mr Luca Bertali Director

ALVN Ltd

Notes to the Unaudited Financial Statements for the Period from 10 October 2024 to 31 October 2025

1 | General information

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

The address of its registered office is:
36 Lauriston Road
London
E9 7EU
England

These financial statements were authorised for issue by the Board on 10 July 2026.

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.
The company has full financial assistance from it's directors to enable to continue operating and meeting it's
liabilities as they fall due.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

ALVN Ltd

Notes to the Unaudited Financial Statements for the Period from 10 October 2024 to 31 October 2025

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. 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.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the period, was 3.

4 | Stocks

| 2025 £
Other inventories | 977,795

ALVN Ltd

Notes to the Unaudited Financial Statements for the Period from 10 October 2024 to 31 October 2025

5 | Debtors

Current | 2025 £
Other debtors | 1,108
| 1,108

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £
Due within one year |
Trade creditors | 4,981
Accruals and deferred income | 1,434
Other creditors | 323,400
| 329,815

Creditors: amounts falling due after more than one year

| Note | 2025 £
Due after one year |  |
Loans and borrowings | 8 | 841,944

7 | Share capital

Allotted, called up and fully paid shares

| 2025
| No. | £
Ordinary share of £1 each | 8 | 8

8 | Loans and borrowings

Non-current loans and borrowings

| 2025 £
Bank borrowings | 841,944

9 | Related party transactions

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

ALVN Ltd

Notes to the Unaudited Financial Statements for the Period from 10 October 2024 to 31 October 2025

NBITCO Ltd
Greenshore Development Ltd

Summary of transactions with entities with joint control or significant interest

Loans from related parties

2025 | Entities with joint control or significant influence £ | Total £
Advanced | 323,400 | 323,400
At end of period | 323,400 | 323,400