Alastair Christie Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 08266958 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

ALASTAIR CHRISTIE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

6

DIRECTOR:

Mr A P Christie

REGISTERED OFFICE:

10 St Ann Street

Salisbury

Wiltshire

SP1 2DN

REGISTERED NUMBER:

08266958 (England and Wales)

ACCOUNTANTS:

Rothmans LLP

Chartered Accountants

10 St Ann Street

Salisbury

Wiltshire

SP1 2DN

FIXED ASSETS

Intangible assets

4

500

Tangible assets

5

760

1,139

1,260

1,639

CURRENT ASSETS

Debtors

6

-

45,390

Cash at bank

11

117

11

45,507

CREDITORS

Amounts falling due within one year

7

22,790

24,334

NET CURRENT (LIABILITIES)/ASSETS

(22,779

)

21,173

TOTAL ASSETS LESS CURRENT
LIABILITIES

(21,519

)

22,812

PROVISIONS FOR LIABILITIES

144

216

NET (LIABILITIES)/ASSETS

(21,663

)

22,596

CAPITAL AND RESERVES

Called up share capital

125

Retained earnings

(21,788

)

22,471

(21,663

)

22,596

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 July 2026 and were signed by:

Mr A P Christie - Director

1.	STATUTORY INFORMATION

Alastair Christie 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Intangible assets

The company capitalises development costs as an intangible asset.

As the product is not ready for market at the balance sheet date no amortisation has been provided for in relation to these costs in these financial statements.

Tangible fixed assets

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

Other asset

-

20% on cost

Computer equipment

-

33% on cost

The asset's residual value, useful lives and depreciation methods are reviewed and adjusted if appropriate if there is an indication of a significant change sine the last reporting date.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Research and development

Expenditure on research is written off in the year in which it is incurred.

Development costs are recognised as an intangible asset.

Debtors

Debtors do not carry any interest and are stated at their nominal value. Appropriate allowances for estimated irrecoverable amounts are recognised in the Profit and Loss account when there is objective evidence that the asset is impaired.

Cash and cash equivalents

These comprise cash at bank and other short-term highly liquid bank deposits.

Creditors

Creditors are not interest bearing and are stated at their nominal value.

Going concern

The financial statements have been prepared on a going concern basis, which assumes that the company will continue in existence for the foreseeable future.

The directors have declared their intention to continue to support the company for the foreseeable future and will not require repayment of their directors' loan account within 12 months of signing the directors report.

The directors consider that in preparing the financial statements they have taken into account all information that could be reasonably be expected to be available. On this basis they consider that it is appropriate to prepare the financial statements on a going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Development

costs

£

COST

At 1 November 2024

and 31 October 2025

500

NET BOOK VALUE

At 31 October 2025

500

At 31 October 2024

500

5.	TANGIBLE FIXED ASSETS

Other

Computer

asset

equipment

Totals

£

COST

At 1 November 2024

-

1,899

Additions

45,390

-

45,390

Disposals

(45,390

)

-

(45,390

)

At 31 October 2025

-

1,899

DEPRECIATION

At 1 November 2024

-

760

Charge for year

-

379

At 31 October 2025

-

1,139

NET BOOK VALUE

At 31 October 2025

-

760

At 31 October 2024

-

1,139

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Assets held for sale

-

45,390

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

24

-

Directors' current accounts

20,958

21,766

Accrued expenses

1,808

2,568

22,790

24,334

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Alastair Christie Limited for the year ended 31 October 2025 which comprise the Statement of Income and Retained Earnings, 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 firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Alastair Christie Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Alastair Christie Limited and state those matters that we have agreed to state to the director of Alastair Christie Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Alastair Christie Limited and its director for our work or for this report.

It is your duty to ensure that Alastair Christie Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Alastair Christie Limited. You consider that Alastair Christie Limited 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 financial statements of Alastair Christie Limited. 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 statutory financial statements.

Rothmans LLP

Chartered Accountants

10 St Ann Street

Salisbury

Wiltshire

SP1 2DN

30 July 2026