Almads Holdings Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—6

Registered number: 04497619

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		1,000		1,000

			1,000		1,000
CURRENT ASSETS
Cash at bank and in hand		182,244		572,364

		182,244		572,364
Creditors: Amounts Falling Due Within One Year	6	(74,807 )		(534,779 )

NET CURRENT ASSETS (LIABILITIES)			107,437		37,585

TOTAL ASSETS LESS CURRENT LIABILITIES			108,437		38,585

NET ASSETS			108,437		38,585

CAPITAL AND RESERVES
Called up share capital	7		439		439
Share premium account			28,193		28,193
Capital redemption reserve			661		661
Income Statement			79,144		9,292

SHAREHOLDERS' FUNDS			108,437		38,585

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Almads Holdings Limited

Statement of Financial Position (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

The financial statements were approved by the board of directors on 29 June 2026 and were signed on its behalf by:

T Booth

Director

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Almads Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04497619 . The registered office is Unit 13 Upminster Trading Park, Warley Street, Upminster , Essex, RM14 3PJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

Preparation of consolidated financial statements

The financial statements contain information about Almads Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

2.3. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Almads Holdings Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.3. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2025: NIL)

4. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 April 2025	1,000

As at 31 March 2026	1,000

Provision
As at 1 April 2025	-

As at 31 March 2026	-

Net Book Value
As at 31 March 2026	1,000

As at 1 April 2025	1,000

The investment brought forward represents the 100% shareholding in a subsidiary company, Custom Sight and Sound Ltd.

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Corporation tax	1,364	814
Amounts owed to group undertakings	73,443	533,965

	74,807	534,779

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Almads Holdings Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	439	439

8. Dividends

	2026	2025
	£	£
On equity shares:
Interim dividend paid	-	128,555

9. Related Party Transactions

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

During the year CSS Trustees Limited purchased the entire share capital of Almads Holdings Limited. Custom Sight and Sound Ltd is a wholly owned subsidiary of Almads Holdings Limited.

...CONTINUED

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Almads Holdings Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

9. Related Party Transactions - continued

At the balance sheet date, the amounts outstanding were as follows:

	2026		2025
	Due from	Due to	Due from	Due to
	£	£	£	£
Custom Sight and Sound Ltd	-	73,343	-	533,965
CSS Trustees Limited	-	100	-	-
	-	73,443	-	533,965

10. Ultimate Parent Undertaking and Controlling Party

The company's immediate and ultimate parent undertaking is CSS Trustees Limited . The ultimate controlling party is also CSS Trustees Limited who controls 100% of the shares of Almads Holdings Limited .

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