Alinea Property Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

Alinea Property Limited

Company Information

Directors

O J Wadlow S D Lloydbottom

Registered Office

Suite 5 Corum 2 Corum Office Park Crown Way Warmley Bristol BS30 8FJ

Registered Number

13886462

Accountants

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

Alinea Property Limited

(Registration number: 13886462)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	47	133
Investment property	5	247,959	247,959
		248,006	248,092
Current assets
Debtors	6	4,475	3,058
Cash at bank and in hand		3,457	5,516
		7,932	8,574
Creditors: Amounts falling due within one year	7	(91,812)	(88,272)
Net current liabilities		(83,880)	(79,698)
Total assets less current liabilities		164,126	168,394
Creditors: Amounts falling due after more than one year	7	(177,170)	(177,170)
Net liabilities		(13,044)	(8,776)
Capital and reserves
Called up share capital		10	10
Retained earnings		(13,054)	(8,786)
Shareholders' deficit		(13,044)	(8,776)

Alinea Property Limited

(Registration number: 13886462)
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 17 September 2026 and signed on its behalf by:
 

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

Alinea Property 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:
Suite 5 Corum 2
Corum Office Park
Crown Way
Warmley
Bristol
BS30 8FJ

These financial statements were authorised for issue by the Board on 17 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.

Going concern

The financial statements have been prepared on a going concern basis following confirmation that the directors will continue to financially support the company in order to maintain its operations as necessary for the foreseeable future and at least 12 months from the date of signing the financial statements.

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.

Alinea Property Limited

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

Tax

The tax expense for the period comprises 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.

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	25% on straight line

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 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 Property 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.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4	Tangible assets

	Plant and machinery £	Total £
Cost or valuation
At 1 January 2025	344	344
At 31 December 2025	344	344
Depreciation
At 1 January 2025	211	211
Charge for the year	86	86
At 31 December 2025	297	297
Carrying amount
At 31 December 2025	47	47
At 31 December 2024	133	133

Alinea Property Limited

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

5	Investment property

	2025 £
At 1 January 2025	247,959
At 31 December 2025	247,959

The fair value of the investment property has been arrived at from a valuation by the directors at the open market value at 31 December 2025 based on similar properties.

The historical cost of the fixed asset investment property is £247,959 (2024 - £247,959).

6

Debtors

	2025 £	2024 £
Prepayments and accrued income	112	152
Other debtors	4,363	2,906
	4,475	3,058

7

Creditors

Due within one year	Note	2025 £	2024 £
Trade creditors		-	52
Amounts owed to related parties	8	89,248	85,624
Accruals and deferred income		2,564	2,596
		91,812	88,272

 

	Note	2025 £	2024 £
Due after one year
Loans and borrowings		177,170	177,170

The loan is secured by a fixed charge over the property.

Alinea Property Limited

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

8	Related party transactions

Loans from related parties

2025	Key management £	Other related parties £	Total £
At start of period	624	85,000	85,624
Advanced	624	3,000	3,624
At end of period	1,248	88,000	89,248

2024	Key management £	Other related parties £	Total £
At start of period	624	80,000	80,624
Advanced	624	5,000	5,624
Repaid	(624)	-	(624)
At end of period	624	85,000	85,624

Terms of loans from related parties

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