Alpha (S&P) Holdings Limited

(Registration number: 15535643)
Balance Sheet as at 31 December 2025

	Note	2025 £	2025 £
Fixed assets
Investments	4	1,384,680	-
Current assets
Debtors	5	49,372	2
Cash at bank and in hand		1,171	-
		50,543	2
Creditors: Amounts falling due within one year	6	(420,728)	-
Net current (liabilities)/assets		(370,185)	2
Total assets less current liabilities		1,014,495	2
Creditors: Amounts falling due after more than one year	6	(676,516)	-
Net assets		337,979	2
Capital and reserves
Called up share capital	7	1,902	2
Share premium reserve		315,075	-
Profit and loss account		21,002	-
Total equity		337,979	2

Alpha (S&P) Holdings Limited

(Registration number: 15535643)
Balance Sheet as at 31 December 2025

For the financial period ending 31 December 2025 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 period 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 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’.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the director on 30 September 2026
 

PJ Edwards Director

Alpha (S&P) Holdings Limited

Notes to the Unaudited Financial Statements for the Period from 1 April 2025 to 31 December 2025

1	Statutory 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
25 King Street
Bristol
BS1 4PB
United Kingdom

2	Accounting policies

Summary of significant accounting policies

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.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention.

The financial statements are prepared in pounds sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Going concern

At 31 December 2025 the company had net current liabilities of £370,185. The company is a holding company and its principal source of income is dividends from its wholly owned subsidiary, Corrigan Accountants Limited. The company's liabilities, including bank loan repayments, interest and the deferred consideration payable in respect of the acquisition of the subsidiary, are expected to be met from dividends received from the subsidiary. The company has reviewed the subsidiary's forecasts and is satisfied that it will generate sufficient profits and cash to pay dividends to enable the company to meet its liabilities as they fall due for a period of at least twelve months from the date of approval of these financial statements. Accordingly, the company considers it appropriate to prepare the financial statements on a going concern basis.

Alpha (S&P) Holdings Limited

Notes to the Unaudited Financial Statements for the Period from 1 April 2025 to 31 December 2025

Investments in subsidiary undertakings

Fixed asset investments in subsidiary undertakings are stated at cost less accumulated impairment losses. Cost comprises the consideration given together with directly attributable transaction costs. Investments are reviewed for impairment where events or changes in circumstances indicate the carrying amount may not be recoverable. Where the recoverable amount, being higher of value in use and fair value less costs to sell, is less than the carrying amount, an impairment loss is recognised immediately in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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.

Dividend income

Other income is in the form of dividend income. Dividend income is recognised when the company's right to received payment is established.

3	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1 (2025 - 1).

Alpha (S&P) Holdings Limited

Notes to the Unaudited Financial Statements for the Period from 1 April 2025 to 31 December 2025

4	Investments

	2025 £	2025 £
Investments in subsidiaries	1,384,680	-