ALFARO LTD Company accounts

COMPANY REGISTRATION NUMBER: 10838039

ALFARO LTD

Unaudited Financial Statements

31 December 2025

ALFARO LTD

Financial Statements

Year ended 31 December 2025

Contents	Page

Directors' report	1

Income statement	2

Statement of financial position	3

Statement of changes in equity	5

Notes to the financial statements	6

ALFARO LTD

Directors' Report

Year ended 31 December 2025

The directors present their report and the unaudited financial statements of the company for the year ended 31 December 2025 .

Principal activities

The principal activity of the company during the year was advisory services related to the construction sector.

Directors

The directors who served the company during the year were as follows:

Mr Alexandros Romosios
Mrs Alexandra Romosiou
Fiduci-Corp Directors Limited

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 30 June 2026 and signed on behalf of the board by:

Mr Alexandros Romosios	Mrs Alexandra Romosiou
Director	Director

Fiduci-Corp Directors Limited	Fiduci-Corp (UK) Services Limited
Director	Company Secretary

ALFARO LTD

Income Statement

Year ended 31 December 2025

	2025	2024
Note	€	€
Turnover	–	( 12,000)

	----	--------
Gross loss	–	( 12,000)

Administrative expenses	( 11,296)	( 7,130)
	--------	--------
Operating loss	( 11,296)	( 19,130)

	--------	--------
Loss before taxation	( 11,296)	( 19,130)

Tax on loss	–	–
	--------	--------
Loss for the financial year	( 11,296)	( 19,130)
	--------	--------

All the activities of the company are from continuing operations.

The company has no other recognised items of income and expenses other than the results for the year as set out above.

ALFARO LTD

Statement of Financial Position

31 December 2025

	2025	2024
Note	€	€

Current assets

Debtors	4	3,266	1,736
Cash at bank and in hand		84,033	96,667
		--------	--------
		87,299	98,403

Creditors: amounts falling due within one year	5	3,021	2,829
		--------	--------
Net current assets		84,278	95,574
		--------	--------
Total assets less current liabilities		84,278	95,574
		--------	--------
Net assets		84,278	95,574
		--------	--------

Capital and reserves

Called up share capital	6	30,000	30,000
Profit and loss account	7	54,278	65,574
		--------	--------
Shareholders funds		84,278	95,574
		--------	--------

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

For the year ending 31 December 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 year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

ALFARO LTD

Statement of Financial Position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 30 June 2026 , and are signed on behalf of the board by:

Mr Alexandros Romosios	Mrs Alexandra Romosiou
Director	Director

Fiduci-Corp Directors Limited
Director

Company registration number: 10838039

ALFARO LTD

Statement of Changes in Equity

Year ended 31 December 2025

	Called up share capital	Profit and loss account	Total
	€	€	€
At 1 January 2024	30,000	84,704	114,704

Loss for the year		( 19,130)	( 19,130)
	--------	--------	---------
Total comprehensive income for the year	–	( 19,130)	( 19,130)

At 31 December 2024	30,000	65,574	95,574

Loss for the year		( 11,296)	( 11,296)
	--------	--------	---------
Total comprehensive income for the year	–	( 11,296)	( 11,296)

	--------	--------	---------
At 31 December 2025	30,000	54,278	84,278
	--------	--------	---------

ALFARO LTD

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Speen House, Porter Street, London, W1U 6AJ, United Kingdom.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements are prepared in euro, which is the functional currency of the entity.

Disclosure exemptions

The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: (a) No cash flow statement has been presented for the company.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Debtors

	2025	2024
	€	€
Prepayments and accrued income	1,545	1,586
Other debtors	1,721	150
	-------	-------
	3,266	1,736
	-------	-------

5. Creditors: amounts falling due within one year

	2025	2024
	€	€
Trade creditors	729	1,020
Accruals and deferred income	2,292	1,809
	-------	-------
	3,021	2,829
	-------	-------

6. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	€	No.	€
Ordinary shares of € 10 each	3,000	30,000	3,000	30,000
	-------	--------	-------	--------

7. Reserves

Profit and loss account - This reserve records retained earnings and accumulated losses.