Company No: SC252362 (Scotland)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	2,314,497		2,119,772
		2,314,497		2,119,772
Current assets
Stocks	4	8,197		8,197
Debtors	5	191,934		94,843
Cash at bank and in hand	6	106,540		277,845
		306,671		380,885
Creditors: amounts falling due within one year	7	( 1,052,716)		( 882,471)
Net current liabilities		(746,045)		(501,586)
Total assets less current liabilities		1,568,452		1,618,186
Creditors: amounts falling due after more than one year	8	( 766,860)		( 852,756)
Provision for liabilities	9	( 82,870)		( 23,022)
Net assets		718,722		742,408
Capital and reserves
Called-up share capital	10	930,000		930,000
Profit and loss account		( 211,278 )		( 187,592 )
Total shareholders' funds		718,722		742,408

For the financial 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 financial year 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Alisrose Limited (registered number: SC252362) were approved and authorised for issue by the Board of Directors on 31 August 2026. They were signed on its behalf by:

Sinclair William Banks Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Alisrose Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in Scotland. The address of the Company's registered office is 100 100 Shore Street, Fraserburgh, AB43 9BT, United Kingdom.

The financial statements have been prepared under the historical cost convention, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover represents amounts receivable for water treatment services net of VAT and trade discounts.

Turnover is recognised when as the services are provided.

Employee benefits

Short term benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Profit and Loss Account in respect of pension costs payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included in the Balance Sheet.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	20 years straight line
Assets under construction	not depreciated
Vehicles	4 years straight line
Office equipment	5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

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.

Leases

The Company as lessee
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Non-financial assets
At each balance sheet date, the company reviews its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

Financial assets
Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account.

Stocks

Stocks are stated at the lower of cost and net realisable value.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated realisable value is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are measured at transaction price including transaction costs.

Basic financial liabilities
Basic financial liabilities, including creditors, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less.

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

Equity instruments
Equity instruments issued by the Company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	8		9

3. Tangible assets

	Land and buildings		Assets under construc- tion		Vehicles		Office equipment		Total
	£		£		£		£		£
Cost
At 01 January 2025	2,569,014		1,490,747		56,249		50,457		4,166,467
Additions	386,962		0		0		2,006		388,968
Disposals	0		0		0		( 30,151)		( 30,151)
Transfers	1,490,747		( 1,490,747)		0		0		0
At 31 December 2025	4,446,723		0		56,249		22,312		4,525,284
Accumulated depreciation
At 01 January 2025	1,964,831		0		44,585		37,279		2,046,695
Charge for the financial year	178,540		0		9,999		4,459		192,998
Disposals	0		0		0		( 28,906)		( 28,906)
At 31 December 2025	2,143,371		0		54,584		12,832		2,210,787
Net book value
At 31 December 2025	2,303,352		0		1,665		9,480		2,314,497
At 31 December 2024	604,183		1,490,747		11,664		13,178		2,119,772

4. Stocks

	2025		2024
	£		£
Stocks	8,197		8,197

5. Debtors

	2025		2024
	£		£
Trade debtors	112,083		33,476
Corporation tax	56,936		0
Other debtors	22,915		61,367
	191,934		94,843

6. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	106,540		277,845

7. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	87,530		256,641
Taxation and social security	4,918		50,688
Obligations under finance leases and hire purchase contracts	896		6,409
Other creditors	959,372		568,733
	1,052,716		882,471

8. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Obligations under finance leases and hire purchase contracts (secured)	0		896
Other creditors	766,860		851,860
	766,860		852,756

Obligations under finance lease agreements and hire purchase contracts are secured by fixed charges over the asset to which they relate.

9. Deferred tax

	2025		2024
	£		£
At the beginning of financial year	( 23,022)		( 41,397)
(Charged)/credited to the Profit and Loss Account	( 59,848)		18,375
At the end of financial year	( 82,870)		( 23,022)

10. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
930,000 Ordinary shares of £ 1.00 each	930,000		930,000

11. Financial commitments

Commitments

Capital commitments are as follows:

	2025		2024
	£		£
Contracted for but not provided for:
Tangible fixed assets	0		370,000

	2025		2024
	£		£
Total future minimum lease payments under non-cancellable operating leases	58,443		0

12. Related party transactions

Transactions with owners holding a participating interest in the entity

	2025		2024
	£		£
Loans from shareholders	851,860		851,860

These loans are provided under normal market conditions and there is a repayment plan in place.