AIL Property Limited (Previously Known as Alliance Investments (Real Estate) Limited) iXBRL

Company Registration Number: 09503050

AIL Property Limited (Previously Known as Alliance Investments (Real Estate) Limited)

Unaudited Financial Statements

for the financial year ended 31 December 2025

AIL Property Limited (Previously Known as Alliance Investments (Real Estate) Limited)

DIRECTORS AND OTHER INFORMATION


Directors	Thomas David Russell
	David Russell


Company Registration Number	09503050


Registered Office and Business Address	Alliance House
	Westpoint Enterprise Park
	Clarence Avenue
	Manchester
	M17 1QS
	United Kingdom


Accountants	Quarter
	Chartered Accountants
	St Anne's House
	15 Church Street
	Cathedral Quarter
	BT1 1PG

AIL Property Limited (Previously Known as Alliance Investments (Real Estate) Limited)

Company Registration Number: 09503050

STATEMENT OF FINANCIAL POSITION

as at 31 December 2025

		2025	2024
	Notes	£	£

Current Assets

Receivables

182,230

230,840

Cash and cash equivalents

110,999

147,534

─────────

293,229

378,374

─────────

Payables: amounts falling due within one year

(514,404)

(436,390)

─────────

Net Current Liabilities

(221,175)

(58,016)

─────────

Total Assets less Current Liabilities

(221,175)

(58,016)

═════════

Equity

Called up share capital

100

100

Retained earnings

(221,275)

(58,116)

─────────

Equity attributable to owners of the company

(221,175)

(58,016)

═════════

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Income Statement and Directors' Report.

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 29 September 2026 and signed on its behalf by



________________________________
Thomas David Russell
Director

AIL Property Limited (Previously Known as Alliance Investments (Real Estate) Limited)

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 December 2025

General Information

AIL Property Limited (Previously Known as Alliance Investments (Real Estate) Limited) is a company limited by shares incorporated and registered in England. The registered number of the company is 09503050. The registered office of the company is Alliance House, Westpoint Enterprise Park, Clarence Avenue, Manchester, M17 1QS, United Kingdom which is also the principal place of business of the company. The principal activity of the business is that of real estate. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 31 December 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Revenue

Revenue comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Trade and other receivables

Trade and other receivables are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other payables

Trade and other payables are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Statement of Financial Position date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Income Statement.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Going concern

As at 31 December 2025, the company had a deficiency of assets of £221,175. AIL Property Limited is reliant on the continued financial support of its connected companies and shareholders.


4.	Employees

	The average monthly number of employees, including directors, during the financial year was 10, (2024 - 2).

		2025	2024
		Number	Number

	Director	2	2
	Employees	8	-
		─────────	─────────
		10	2
		═════════	═════════


5.	Receivables	2025	2024
		£	£

	Trade receivables	-	71,864
	Amounts owed by connected parties (Note 8)	157,993	157,993
	Other debtors	23,099	-
	Called up share capital not paid	100	100
	Prepayments and accrued income	1,038	883
		─────────	─────────
		182,230	230,840
		═════════	═════════


6.	Payables	2025	2024
	Amounts falling due within one year	£	£

	Trade payables	74,291	56,441
	Taxation (Note 7)	86,149	45,660
	Other creditors	340,678	312,441
	Accruals:
	Pension accrual	3,719	-
	Other accruals	9,567	21,848
		─────────	─────────
		514,404	436,390
		═════════	═════════


7.	Taxation	2025	2024
		£	£

	Payables:
	VAT	11,462	45,660
	PAYE / NI	74,687	-
		─────────	─────────
		86,149	45,660
		═════════	═════════

Related party transactions

Balance

Movement

Balance

Maximum

2025

in year

2024

in year

Specwall Alliance Limited

27,994

27,994

27,994

Specwall HA Limited

4,980

4,980

4,980

Specwall SP Limited

125,019

125,019

125,019

─────────

═════════

157,993

157,993

═════════

Specwall Alliance Limited

At 1 January 2025, Specwall Alliance Limited owed £27,994 to AIL Property Limited. There were no transactions during the year. At 31 December 2025, the balance owed by Specwall Alliance Limited to AIL Property Limited remained £27,994. This amount is included within Amounts Owed by Connected Parties.

Specwall HA Limited

David Russell is a director of both AIL Property Limited and Specwall HA Limited. At 1 January 2025, Specwall HA Limited owed £4,980 to AIL Property Limited. There were no transactions during the year. At 31 December 2025, the balance owed by Specwall HA Limited to AIL Property Limited remained £4,980. This amount is included within Amounts Owed by Connected Parties.

Specwall SP Limited

A number of the directors of AIL Property Limited are also directors of Specwall SP Limited. At 1 January 2025, Specwall SP Limited owed £125,019 to AIL Property Limited. There were no transactions during the year. At 31 December 2025, the balance owed by Specwall SP Limited to AIL Property Limited remained £125,019. This amount is included within Amounts Owed by Connected Parties.