Company No: 15348668 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	S Kousar
	M Alvi

REGISTERED OFFICE	2 Leman Street London E1W 9US
	London
	United Kingdom

COMPANY NUMBER

15348668 (England and Wales)

ACCOUNTANT	Gravita Essex Limited
	Kings House
	101-135 Kings Road
	Brentwood
	Essex
	CM14 4DR
	United Kingdom

	Note	31.12.2025		31.12.2024
		£		£
Fixed assets
Investment property	3	792,535		280,000
		792,535		280,000
Current assets
Cash at bank and in hand		2,699		214,525
		2,699		214,525
Creditors: amounts falling due within one year	4	( 229,738)		( 264,976)
Net current liabilities		(227,039)		(50,451)
Total assets less current liabilities		565,496		229,549
Creditors: amounts falling due after more than one year	5	( 599,638)		( 243,388)
Net liabilities		( 34,142)		( 13,839)
Capital and reserves
Called-up share capital		100		100
Profit and loss account		( 34,242 )		( 13,939 )
Total shareholders' deficit		( 34,142)		( 13,839)

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 financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Alvi Estates Ltd (registered number: 15348668) were approved and authorised for issue by the Board of Directors on 24 September 2026. They were signed on its behalf by:

M Alvi Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

Alvi Estates Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 2 Leman Street London E1W 9US, London, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

2. Employees

	Year ended 31.12.2025		Period from 13.12.2023 to 31.12.2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Investment property

	Investment property
	£
Valuation
As at 01 January 2025	280,000
Additions	512,535
As at 31 December 2025	792,535

Historic cost

If the investment properties had been accounted for under the cost accounting rules, the properties would have been measured as follows:

	31.12.2025		31.12.2024
	£		£
Historic cost	792,535		280,000

The investment properties were valued on a fair value basis on 31st December 2025 by the directors.

4. Creditors: amounts falling due within one year

	31.12.2025		31.12.2024
	£		£
Trade creditors	0		637
Amounts owed to Group undertakings	8,788		0
Other creditors	220,950		264,339
	229,738		264,976

5. Creditors: amounts falling due after more than one year

	31.12.2025		31.12.2024
	£		£
Bank loans	599,638		243,388

The loans are secured on the Investment properties owned by the company.