Registration number: 05471412

Aline Design Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 6

Aline Design Limited

(Registration number: 05471412)
Balance Sheet as at 30 June 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	5,562	5,509
Current assets
Debtors	5	38,019	57,794
Cash at bank and in hand		55,742	50,421
		93,761	108,215
Creditors: Amounts falling due within one year	6	(48,063)	(55,629)
Net current assets		45,698	52,586
Total assets less current liabilities		51,260	58,095
Provisions for liabilities		(1,391)	(1,377)
Net assets		49,869	56,718
Capital and reserves
Called up share capital		100	100
Retained earnings		49,769	56,618
Shareholders' funds		49,869	56,718

For the financial year ending 30 June 2026 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Aline Design Limited

(Registration number: 05471412)
Balance Sheet as at 30 June 2026

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 5 October 2026 and signed on its behalf by:
 

......................................... Mr W Simms Director

Aline Design Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 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:
1st Floor Wessex House
127 High Street
Hungerford
Berkshire
RG17 0DL

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.

Tax

The tax expense for the period comprises current tax payable and deferred tax.

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.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

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

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

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.

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:

Aline Design Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

Asset class	Depreciation method and rate
Computer equipment	25% Reducing Balance
Plant & Machinery	25% Reducing Balance

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.

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 8 (2025 - 8).

Aline Design Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

4	Tangible assets

	Plant and machinery £	Office equipment £	Total £
Cost or valuation
At 1 July 2025	701	12,697	13,398
Additions	-	2,208	2,208
Disposals	-	(718)	(718)
At 30 June 2026	701	14,187	14,888
Depreciation
At 1 July 2025	397	7,493	7,890
Charge for the year	76	1,930	2,006
Eliminated on disposal	-	(570)	(570)
At 30 June 2026	473	8,853	9,326
Carrying amount
At 30 June 2026	228	5,334	5,562
At 30 June 2025	304	5,205	5,509

5

Debtors

Current	2026 £	2025 £
Trade debtors	24,436	55,652
Prepayments	3,000	-
Other debtors	10,583	2,142
	38,019	57,794

Aline Design Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	91	-
Taxation and social security	41,625	50,567
Other creditors	6,347	5,062
	48,063	55,629