Company registration number SC367015 (Scotland)
ALLISTE LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
ALLISTE LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
ALLISTE LTD
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
50,187
50,677
Current assets
Debtors
5
390,139
981,765
Cash at bank and in hand
922,490
873,772
1,312,629
1,855,537
Creditors: amounts falling due within one year
6
(568,297)
(638,597)
Net current assets
744,332
1,216,940
Total assets less current liabilities
794,519
1,267,617
Provisions for liabilities
(1,168)
(929)
Net assets
793,351
1,266,688
Capital and reserves
Called up share capital
106
106
Profit and loss reserves
793,245
1,266,582
Total equity
793,351
1,266,688

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 7 July 2026 and are signed on its behalf by:
Mr S Lamb
Director
Company registration number SC367015 (Scotland)
ALLISTE LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Alliste Ltd is a private company limited by shares incorporated in Scotland. The registered office is Drumsheugh House, Broughton, Biggar, Peeblesshire, United Kingdom, ML12 6HQ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Intangible fixed assets - goodwill

Goodwill, being the amount paid in connection with the acquisition of the business in 2009, has now been fully amortised.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
2% on cost
Plant and equipment
25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Taxation

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

ALLISTE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.8
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.9
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
12
11
ALLISTE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
3
Intangible fixed assets
Goodwill
£
Cost
At 1 January 2025 and 31 December 2025
29,331
Amortisation and impairment
At 1 January 2025 and 31 December 2025
29,331
Carrying amount
At 31 December 2025
-
0
At 31 December 2024
-
0
4
Tangible fixed assets
Freehold land and buildings
Plant and equipment
Total
£
£
£
Cost
At 1 January 2025
60,000
13,446
73,446
Additions
-
0
2,407
2,407
Disposals
-
0
(5,345)
(5,345)
At 31 December 2025
60,000
10,508
70,508
Depreciation and impairment
At 1 January 2025
14,400
8,369
22,769
Depreciation charged in the year
1,200
1,496
2,696
Eliminated in respect of disposals
-
0
(5,144)
(5,144)
At 31 December 2025
15,600
4,721
20,321
Carrying amount
At 31 December 2025
44,400
5,787
50,187
At 31 December 2024
45,600
5,077
50,677
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
390,139
337,743
Other debtors
-
0
644,022
390,139
981,765
ALLISTE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
360,656
442,656
Corporation tax
180,461
172,485
Other taxation and social security
11,065
5,391
Other creditors
16,115
16,862
Accruals and deferred income
-
0
1,203
568,297
638,597
7
Ultimate controlling party

The company is controlled by Mr & Mrs Lamb, who are both directors of the company and hold 76% of the shares.

2025-12-31 2025-01-01 false false false 07 July 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mrs A Lamb Mr S Lamb SC367015 2025-01-01 2025-12-31 SC367015 2025-12-31 SC367015 2024-12-31 SC367015 core:LandBuildings core:OwnedOrFreeholdAssets 2025-12-31 SC367015 core:PlantMachinery 2025-12-31 SC367015 core:LandBuildings core:OwnedOrFreeholdAssets 2024-12-31 SC367015 core:PlantMachinery 2024-12-31 SC367015 core:WithinOneYear 2025-12-31 SC367015 core:WithinOneYear 2024-12-31 SC367015 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 SC367015 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 SC367015 core:ShareCapital 2025-12-31 SC367015 core:ShareCapital 2024-12-31 SC367015 core:RetainedEarningsAccumulatedLosses 2025-12-31 SC367015 core:RetainedEarningsAccumulatedLosses 2024-12-31 SC367015 bus:Director2 2025-01-01 2025-12-31 SC367015 core:Goodwill 2025-01-01 2025-12-31 SC367015 core:LandBuildings core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 SC367015 core:PlantMachinery 2025-01-01 2025-12-31 SC367015 2024-01-01 2024-12-31 SC367015 core:Goodwill 2024-12-31 SC367015 core:Goodwill 2025-12-31 SC367015 core:Goodwill 2024-12-31 SC367015 core:LandBuildings core:OwnedOrFreeholdAssets 2024-12-31 SC367015 core:PlantMachinery 2024-12-31 SC367015 2024-12-31 SC367015 core:CurrentFinancialInstruments 2025-12-31 SC367015 core:CurrentFinancialInstruments 2024-12-31 SC367015 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC367015 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC367015 bus:FRS102 2025-01-01 2025-12-31 SC367015 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 SC367015 bus:Director1 2025-01-01 2025-12-31 SC367015 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP