REGISTERED NUMBER: 04114139 (England and Wales)

ALTRIGEN SOLUTIONS LIMITED

Unaudited Financial Statements

for the Year Ended 31 December 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J P Frear

M A Fullarton

SECRETARY:

M A Fullarton

REGISTERED OFFICE:

1 C/O H.C Slingsby

1 Otley Road

Shipley

West Yorkshire

BD17 7LW

REGISTERED NUMBER:

04114139 (England and Wales)

ACCOUNTANTS:

Maclean & Company

1 Park View Court

St Paul's Road

Shipley

West Yorkshire

BD18 3DZ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

31,878

13,422

31,878

13,422

CURRENT ASSETS

Stocks

14,176

16,255

Debtors

6

109,222

63,500

Cash at bank

171,408

171,886

294,806

251,641

CREDITORS

Amounts falling due within one year

7

216,451

162,981

NET CURRENT ASSETS

78,355

88,660

TOTAL ASSETS LESS CURRENT LIABILITIES

110,233

102,082

CREDITORS

Amounts falling due after more than one year

8

29,160

34,567

NET ASSETS

81,073

67,515

CAPITAL AND RESERVES

Called up share capital

14

14

Retained earnings

81,059

67,501

SHAREHOLDERS' FUNDS

81,073

67,515

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 profit or loss 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:

J P Frear - Director

M A Fullarton - Director

1.	STATUTORY INFORMATION

ALTRIGEN SOLUTIONS LIMITED is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 amounts chargeable, net of value added tax, in respect of the sale of goods and services to customers.

Tangible fixed assets

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

Fixtures and fittings

-

25% on cost

Computer equipment

-

33% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

Research and development

The company capitalises expenditure on programs and systems which it will actively market in future years. Such expenditure is amortised over the succeeding four years in equal instalments.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Development

costs

£

COST

At 1 January 2025

158,539

Disposals

(158,539

)

At 31 December 2025

-

AMORTISATION

At 1 January 2025

158,539

Eliminated on disposal

(158,539

)

At 31 December 2025

-

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 January 2025

16,327

56,735

73,062

Additions

-

35,255

35,255

At 31 December 2025

16,327

91,990

108,317

DEPRECIATION

At 1 January 2025

13,616

46,024

59,640

Charge for year

1,332

15,467

16,799

At 31 December 2025

14,948

61,491

76,439

NET BOOK VALUE

At 31 December 2025

1,379

30,499

31,878

At 31 December 2024

2,711

10,711

13,422

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

101,718

60,998

Other debtors

7,504

2,502

109,222

63,500

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

33,453

15,682

Taxation

60,212

47,074

Other creditors

122,786

100,225

216,451

162,981

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

29,160

34,567

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

29,160

34,567