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Company Registration No. 06418397 (England and Wales)
Alterstone Ltd Unaudited accounts for the period from 1 January 2025 to 30 June 2026
Alterstone Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Alterstone Ltd Company Information for the period from 1 January 2025 to 30 June 2026
Director
Michael Arthur Anderson-Brown
Company Number
06418397 (England and Wales)
Registered Office
17B HIGH STREET, LITTLE PAXTON HUNTINGDON CAMBS PE19 6HA
- 3 -
Alterstone Ltd Statement of financial position as at 30 June 2026
2026 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
- 
629 
Current assets
Debtors
5
424 
- 
Investments
6
1 
1 
425 
1 
Creditors: amounts falling due within one year
7
(248,052)
(248,052)
Net current liabilities
(247,627)
(248,051)
Total assets less current liabilities
(247,627)
(247,422)
Provisions for liabilities
Deferred tax
- 
(325)
Net liabilities
(247,627)
(247,747)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(247,628)
(247,748)
Shareholders' funds
(247,627)
(247,747)
For the period ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 8 September 2026 and were signed on its behalf by
Michael Arthur Anderson-Brown Director Company Registration No. 06418397
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Alterstone Ltd Notes to the Accounts for the period from 1 January 2025 to 30 June 2026
1
Statutory information
Alterstone Ltd is a private company, limited by shares, registered in England and Wales, registration number 06418397. The registered office is 17B HIGH STREET, LITTLE PAXTON, HUNTINGDON, CAMBS, PE19 6HA. The company is in the process of being wound up.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% RB
Computer equipment
33% SL
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 January 2025
6,796 
Disposals
(6,796)
At 30 June 2026
- 
Depreciation
At 1 January 2025
6,167 
Charge for the period
(6,167)
At 30 June 2026
- 
Net book value
At 30 June 2026
- 
At 31 December 2024
629 
5
Debtors
2026 
2024 
£ 
£ 
Amounts falling due within one year
Deferred tax asset
424 
- 
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Alterstone Ltd Notes to the Accounts for the period from 1 January 2025 to 30 June 2026
6
Investments held as current assets
2026 
2024 
£ 
£ 
Unlisted investments
1 
1 
7
Creditors: amounts falling due within one year
2026 
2024 
£ 
£ 
Loans from directors
247,296 
247,296 
Accruals
756 
756 
248,052 
248,052 
8
Average number of employees
During the period the average number of employees was 0 (2024: 0).
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