Registration number: 05907996

Alast Exteriors Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Financial Statements	3 to 6

Alast Exteriors Limited

Company Information

Director

Mr Stefan John Taras

Company secretary

Ms Maria Taras

Registered office

Eagle Lodge 4 Harehills Lane Leeds West Yorkshire LS7 4EY

Alast Exteriors Limited

(Registration number: 05907996)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	5,970	7,960
Current assets
Debtors	6	68,892	186,000
Cash at bank and in hand		120,018	39,613
		188,910	225,613
Creditors: Amounts falling due within one year	7	(17,482)	(55,126)
Net current assets		171,428	170,487
Net assets		177,398	178,447
Capital and reserves
Called up share capital	8	1	1
Retained earnings		177,397	178,446
Shareholders' funds		177,398	178,447

For the financial year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 16 March 2026
 

......................................... Mr Stefan John Taras Director

Alast Exteriors Limited

Notes to the Financial Statements for the Year Ended 31 January 2026

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:
Eagle Lodge
4 Harehills Lane
Leeds
West Yorkshire
LS7 4EY

These financial statements were authorised for issue by the director on 16 March 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).

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.

Revenue recognition

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 tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income 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.

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.

Alast Exteriors Limited

Notes to the Financial Statements for the Year Ended 31 January 2026

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
Motor vehicles	25% reducing balance
Furniture and fittings	25% on cost
Plant and machinery	25% on cost

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	10% 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.

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.

Alast Exteriors Limited

Notes to the Financial Statements for the Year Ended 31 January 2026

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 4 (2025 - 4).

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 February 2025	25,000	25,000
At 31 January 2026	25,000	25,000
Amortisation
At 1 February 2025	25,000	25,000
At 31 January 2026	25,000	25,000
Carrying amount
At 31 January 2026	-	-

5	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 February 2025	1,147	54,351	2,319	57,817
At 31 January 2026	1,147	54,351	2,319	57,817
Depreciation
At 1 February 2025	1,147	46,391	2,319	49,857
Charge for the year	-	1,990	-	1,990
At 31 January 2026	1,147	48,381	2,319	51,847
Carrying amount
At 31 January 2026	-	5,970	-	5,970
At 31 January 2025	-	7,960	-	7,960

6

Debtors

Alast Exteriors Limited

Notes to the Financial Statements for the Year Ended 31 January 2026

	2026 £	2025 £
Trade debtors	13,834	-
Other debtors	55,058	186,000
	68,892	186,000

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
trade creditors		2,460	9,457
Taxation and social security		13,022	45,669
Other creditors		2,000	-
		17,482	55,126

8	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary of £1 each	1	1	1	1