REGISTERED NUMBER: 03978199 (England and Wales)

Financial Statements

for the Year Ended 31 December 2025

for

ALTERNATIVES TRUST

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr R K Dunkerley

Ms V T David

SECRETARY:

Mr R K Dunkerley

REGISTERED OFFICE:

6 South Molton Street

London

W1K 5QF

REGISTERED NUMBER:

03978199 (England and Wales)

ACCOUNTANTS:

JLA Accountants

42 Lytton Road

BARNET

EN5 5BY

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

4,284

5,942

4,284

5,942

CURRENT ASSETS

Debtors

6

943

5,309

Cash at bank

43,311

39,409

44,254

44,718

CREDITORS

Amounts falling due within one year

7

65,114

60,708

NET CURRENT LIABILITIES

(20,860

)

(15,990

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(16,576

)

(10,048

)

RESERVES

Income and expenditure account

(16,576

)

(10,048

)

(16,576

)

(10,048

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 surplus or deficit 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 September 2026 and were signed on its behalf by:

Mr R K Dunkerley - Director

1.	STATUTORY INFORMATION

Alternatives Trust is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

Turnover represents the value of goods provided to customers and work carried out in respect of services provided to customers net of value added tax and discounts.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of four years.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

The director have a reasonable expectation that the company will continue in operational existence for the foreseeable future and therefore used the going concern basis in preparing the financial statements

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Develop

costs

£

COST

At 1 January 2025

and 31 December 2025

34,178

AMORTISATION

At 1 January 2025

and 31 December 2025

34,178

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machiner

£

COST

At 1 January 2025

36,079

Disposals

(27,733

)

At 31 December 2025

8,346

DEPRECIATION

At 1 January 2025

30,137

Charge for year

1,428

Eliminated on disposal

(27,503

)

At 31 December 2025

4,062

NET BOOK VALUE

At 31 December 2025

4,284

At 31 December 2024

5,942

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Directors' current accounts

-

10

Prepayments and accrued income

943

5,299

943

5,309

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

5,489

5,653

Social security and other taxes

1,227

1,914

Other creditors

-

4,652

Directors' current accounts

1,507

-

Accruals and deferred income

56,891

48,489

65,114

60,708

8.	RELATED PARTY DISCLOSURES

As at the balance sheet date, included in creditors due within one year is £1,507 (2024 due from: £10), due to the directors. The amount is interest free and repayable on demand.

9.	COMPANY LIMITED BY GUARANTEE

Alternatives Trust is a company limited by guarantee and has no share capital.