ALT Equities Limited

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Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of ALT Equities Limited for the year ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of ALT Equities Limited for the year ended 31 December 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the directors of ALT Equities Limited , as a body, in accordance with the terms of our engagement letter dated 3 August 2016. Our work has been undertaken solely to prepare for your approval the accounts of ALT Equities Limited and state those matters that we have agreed to state to the directors of ALT Equities Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ALT Equities Limited and its directors, as a body, for our work or for this report.

It is your duty to ensure that ALT Equities Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of ALT Equities Limited . You consider that ALT Equities Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of ALT Equities Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

28th September 2026

Brindley Goldstein Limited

103 High Street

Waltham Cross

EN8 7AN

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ALT Equities Limited

Balance Sheet

As At 31 December 2025

Balance Sheet

Registered number: 08804447

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		14,453		21,125

			14,453		21,125
CURRENT ASSETS
Debtors	5	422,131		528,200
Cash at bank and in hand		19,218		58,109

		441,349		586,309
Creditors: Amounts Falling Due Within One Year	6	(47,226 )		(228,844 )

NET CURRENT ASSETS (LIABILITIES)			394,123		357,465

TOTAL ASSETS LESS CURRENT LIABILITIES			408,576		378,590

Creditors: Amounts Falling Due After More Than One Year	7		-		(2,626 )

NET ASSETS			408,576		375,964

CAPITAL AND RESERVES
Called up share capital	8		200		200
Profit and Loss Account			408,376		375,764

SHAREHOLDERS' FUNDS			408,576		375,964

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ALT Equities Limited

Balance Sheet (continued)

As At 31 December 2025

For the 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.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Mark Alper

Director

28th September 2026

The notes on pages 4 to 6 form part of these financial statements.

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ALT Equities Limited

Notes to the Financial Statements

For The Year Ended 31 December 2025

Notes to the Financial Statements

1. General Information

ALT Equities Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08804447 . The registered office is 103 High Street, Waltham Cross, EN8 7AN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The director continues to adopt the going concern basis in preparing the financial statements as he will support the company and believes the company will continue in operation for the foreseeable future.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	10% straight line
Computer Equipment	33 1/3% straight line

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

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ALT Equities Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 January 2025	48,060	14,081	62,141

As at 31 December 2025	48,060	14,081	62,141

Depreciation
As at 1 January 2025	30,376	10,640	41,016
Provided during the period	4,806	1,866	6,672

As at 31 December 2025	35,182	12,506	47,688

Net Book Value
As at 31 December 2025	12,878	1,575	14,453

As at 1 January 2025	17,684	3,441	21,125

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	-	116,000
Other debtors	422,131	412,200

	422,131	528,200

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	3,426	6,716
Corporation tax	614	-
Other taxes and social security	-	84
VAT	13,186	116,596
Other creditors	30,000	30,000
Directors' loan accounts	-	75,448

	47,226	228,844

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	-	2,626

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	200	200

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ALT Equities Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

9. Related Party Transactions

The company was under the control of Mark Alper throughout the current year. Mark Alper is personally interested in 100% of the company's Class A ordinary shares. In addition, his wife Manuela Rathaus-Alper is in control of 100% of the company's Class B ordinary shares.

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