Alinea Advisory Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 10

Alinea Advisory Limited

Company Information

Directors

O J Wadlow S D Lloydbottom

Registered Office

156 Great Charles Street Queensway Birmingham B3 3HN

Registered Number

11639332

Accountants

Verinder Powell Associates Limited Suite 5 Corum 2 Corum Office Park Crown Way Warmley Bristol BS30 8FJ

Alinea Advisory Limited

(Registration number: 11639332)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	2,411	1,567
Current assets
Debtors	5	434,385	561,146
Cash at bank and in hand		174,624	281,941
		609,009	843,087
Creditors: Amounts falling due within one year	6	(70,259)	(110,277)
Net current assets		538,750	732,810
Total assets less current liabilities		541,161	734,377
Creditors: Amounts falling due after more than one year	6	-	(3,729)
Provisions for liabilities		(319)	(645)
Net assets		540,842	730,003
Capital and reserves
Called up share capital		11	10
Retained earnings		540,831	729,993
Shareholders' funds		540,842	730,003

Alinea Advisory Limited

(Registration number: 11639332)
Balance Sheet as at 31 December 2025

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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 19 September 2026 and signed on its behalf by:
 

......................................... O J Wadlow Director

Alinea Advisory Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
156 Great Charles Street
Queensway
Birmingham
B3 3HN

These financial statements were authorised for issue by the Board on 19 September 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime). There have been no material departures from the Financial Reporting Standard 102 1A.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The financial statements are prepared in Pounds Sterling (£), and are rounded to the nearest pound.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
- the amount of revenue can be reliably measured;
- it is probable that future economic benefits will flow to the entity;
- and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Alinea Advisory Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	33% on cost

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Alinea Advisory Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

The company operates a define contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. Once the contributions have been paid, the company has no further payment obligations.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 5 (2024 - 5).

Alinea Advisory Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4	Tangible assets

	Plant and machinery £	Total £
Cost or valuation
At 1 January 2025	8,509	8,509
Additions	1,945	1,945
Disposals	(528)	(528)
At 31 December 2025	9,926	9,926
Depreciation
At 1 January 2025	6,942	6,942
Charge for the year	1,101	1,101
Eliminated on disposal	(528)	(528)
At 31 December 2025	7,515	7,515
Carrying amount
At 31 December 2025	2,411	2,411
At 31 December 2024	1,567	1,567

5

Debtors

	Note	2025 £	2024 £
Trade debtors		9,853	19,395
Amounts owed by related parties	8	400,425	529,112
Prepayments		20,228	11,001
Other debtors		3,879	1,638
		434,385	561,146

Alinea Advisory Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

6

Creditors

Due within one year	Note	2025 £	2024 £
Bank borrowings		3,967	7,038
Trade creditors		1,017	5,581
Amounts owed to related parties	8	368	3,565
Taxation and social security		61,616	91,612
Accruals and deferred income		1,941	1,783
Other creditors		1,350	698
		70,259	110,277

 

	2025 £	2024 £
Due after one year
Loans and borrowings	-	3,729

Included in bank loans is a combined balance of £3,967 (2024 - £10,767) which is guaranteed by the government and unsecured.

7	Financial commitments, guarantees and contingencies

Pension commitments
Included in the balance sheet are pensions payable of £1,350 (2024 - £698). The company participates in a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund.

Off balance sheet commitments
At the year end the company had future minimum lease payments due under non-cancellable operating leases totalling £5,639 (2024 - £15,447).

Alinea Advisory Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

8	Related party transactions

Loans to related parties

2025	Key management £	Other related parties £	Total £
At start of period	-	529,112	529,112
Advanced	319,945	135,029	454,974
Repaid	(312,703)	(270,958)	(583,661)
At end of period	7,242	393,183	400,425

2024	Other related parties £	Total £
At start of period	426,102	426,102
Advanced	109,112	109,112
Repaid	(6,102)	(6,102)
At end of period	529,112	529,112

Terms of loans to related parties

The loans to key management is repayable on demand and interest is charged on loan balances owing to the company that exceed £10,000. Interest is charged at the HMRC prevailing rate.

 Loans to other related parties are interest free and repayable on demand.

Alinea Advisory Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Loans from related parties

2025	Key management £	Total £
At start of period	3,565	3,565
Advanced	368	368
Repaid	(3,565)	(3,565)
At end of period	368	368

2024	Key management £	Total £
At start of period	107,916	107,916
Advanced	245,863	245,863
Repaid	(350,214)	(350,214)
At end of period	3,565	3,565

Terms of loans from related parties

Loans from key management are interest free and repayable on demand.