Aleva Ltd

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—5

Report to the director on the preparation of the unaudited statutory accounts of Aleva Ltd For The Year Ended 31 March 2026

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Aleva Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of Aleva Ltd , as a body, in accordance with the terms of our engagement letter dated 01 April 2023. Our work has been undertaken solely to prepare for your approval the accounts of Aleva Ltd and state those matters that we have agreed to state to the director of Aleva Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Aleva Ltd and its director as a body for our work or for this report.

It is your duty to ensure that Aleva Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Aleva Ltd . You consider that Aleva Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Aleva Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

3 July 2026

Apple Accountancy Limited

Chartered Certified Accountants

5 Holyrood Street

Newport

Isle of Wight

PO30 5AU

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Aleva Ltd

Balance Sheet

As At 31 March 2026

Balance Sheet

Registered number: 14778681

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,620		2,246

			1,620		2,246
CURRENT ASSETS
Debtors		1,002		-
Cash at bank and in hand		5,325		16,454

		6,327		16,454
Creditors: Amounts Falling Due Within One Year		(774 )		(2,630 )

NET CURRENT ASSETS (LIABILITIES)			5,553		13,824

TOTAL ASSETS LESS CURRENT LIABILITIES			7,173		16,070

NET ASSETS			7,173		16,070

CAPITAL AND RESERVES
Called up share capital	5		10		10
Profit and Loss Account			7,163		16,060

SHAREHOLDERS' FUNDS			7,173		16,070

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Aleva Ltd

Balance Sheet (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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her 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 Profit and Loss Account.

On behalf of the board

Mrs Ioana Wiggins

Director

21 July 2026

The notes on pages 4 to 5 form part of these financial statements.

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Aleva Ltd

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

Aleva Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14778681 . The registered office is 5 Holyrood Street, Newport, Isle of Wight, PO30 5AU.

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. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	25% Straight line
Computer Equipment	33% Straight line

2.4. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

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Aleva Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2025	1,689	2,475	4,164
Additions	828	-	828

As at 31 March 2026	2,517	2,475	4,992

Depreciation
As at 1 April 2025	680	1,238	1,918
Provided during the period	629	825	1,454

As at 31 March 2026	1,309	2,063	3,372

Net Book Value
As at 31 March 2026	1,208	412	1,620

As at 1 April 2025	1,009	1,237	2,246

5. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
100 Ordinary A shares of £ 0.10 each	10	10

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