REGISTERED NUMBER: 07442599 (England and Wales)

Financial Statements

for the Year Ended 30 April 2026

for

Alhoma Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M D Edmond

Mrs H E Edmond

REGISTERED OFFICE:

The Old Post Office

21 The Settlement

Ockbrook

Derby

DE72 3RJ

REGISTERED NUMBER:

07442599 (England and Wales)

ACCOUNTANTS:

Bates Weston LLP

Chartered Accountants

The Mills

Canal Street

Derby

DE1 2RJ

FIXED ASSETS

Tangible assets

4

61,787

82,383

Investments

5

518,908

462,576

Investment property

6

120,000

120,000

700,695

664,959

CURRENT ASSETS

Debtors

7

3,294

3,698

Cash at bank

58,026

88,759

61,320

92,457

CREDITORS

Amounts falling due within one year

8

21,844

36,744

NET CURRENT ASSETS

39,476

55,713

TOTAL ASSETS LESS CURRENT LIABILITIES

740,171

720,672

CREDITORS

Amounts falling due after more than one year

9

55,074

61,915

NET ASSETS

685,097

658,757

CAPITAL AND RESERVES

Called up share capital

2

2

Fair value reserve

11

136,781

80,449

Retained earnings

11

548,314

578,306

SHAREHOLDERS' FUNDS

685,097

658,757

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 August 2026 and were signed on its behalf by:

M D Edmond - Director

1.	STATUTORY INFORMATION

Alhoma 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.

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 as modified by the revaluation of certain assets.

Turnover

Turnover represents rental income and net invoiced sales of services for the year, excluding value added tax where applicable. Rent receivable and services rendered are accounted for in the year in which the services are provided.

Tangible fixed assets

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

Motor vehicles

-

25% on reducing balance

Investment property

Investment property is not depreciated but is revalued annually at its fair value in accordance with the Financial Reporting Standard 102. Any aggregate surplus or deficit arising from changes in fair value is recognised the profit and loss account and then transferred to a fair value reserve.

Pension costs and other post-retirement benefits

The company operates a defined contribution plan for its employees. Contributions payable are charged to profit or loss in the period to which they relate.

Fixed asset investments

Fixed asset investments are revalued annually to their fair value. Any aggregate surplus or deficit arising from changes in fair value is recognised in the profit and loss account and transferred to a fair value reserve.

Deferred tax

A provision is made at current rates for taxation deferred in respect of all timing differences, including provisions made for potential tax arising on assets which have been revalued.

Hire purchase

Assets obtained under hire purchase contracts are capitalised in the balance sheet and are depreciated over their estimated useful lives.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Motor

vehicles

£

COST

At 1 May 2025

and 30 April 2026

111,187

DEPRECIATION

At 1 May 2025

28,804

Charge for year

20,596

At 30 April 2026

49,400

NET BOOK VALUE

At 30 April 2026

61,787

At 30 April 2025

82,383

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 May 2025

462,576

Revaluations

56,332

At 30 April 2026

518,908

NET BOOK VALUE

At 30 April 2026

518,908

At 30 April 2025

462,576

Cost or valuation at 30 April 2026 is represented by:

Other

investments

£

Valuation in 2026

518,908

If fixed asset investments had not been revalued they would have been included at the following historical cost:

2026

2025

£

£

Cost

403,127

403,127

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 May 2025

and 30 April 2026

120,000

NET BOOK VALUE

At 30 April 2026

120,000

At 30 April 2025

120,000

Fair value at 30 April 2026 is represented by:

£

Valuation in 2026

120,000

If had not been revalued would have been included at the following historical cost:

2026

2025

£

£

Cost

99,000

99,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

-

788

Prepayments

3,294

2,910

3,294

3,698

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

6,841

6,841

Directors' loan account

13,253

28,253

Accruals and deferred income

1,750

1,650

21,844

36,744

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

55,074

61,915

10.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts

61,915

68,756

Hire purchase creditors are secured on the related assets.

11.

RESERVES

Fair

Retained

value

earnings

reserve

Totals

£

£

£

At 1 May 2025

578,306

80,449

658,755

Profit for the year

26,340

26,340

Transfer to fair value reserve

(56,332

)

56,332

-

At 30 April 2026

548,314

136,781

685,095