Alpha Realty Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 02824417

ALPHA REALTY LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 December 2025

ALPHA REALTY LIMITED

BALANCE SHEET

31 December 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	5	14,197,250	12,346,153
Investments	6	50	50
		------------	------------
		14,197,300	12,346,203

Current assets

Debtors	7	234,378	273,124
Cash at bank and in hand		206,021	171,212
		--------	--------
		440,399	444,336

Creditors: amounts falling due within one year	8	( 4,538,716)		( 4,744,777)
		-----------		-----------
Net current liabilities			( 4,098,317)		( 4,300,441)
			------------		------------
Total assets less current liabilities			10,098,983		8,045,762

Provisions for liabilities

Taxation including deferred tax	( 687,918)	( 379,375)
	------------	-----------
Net assets	9,411,065	7,666,387
	------------	-----------

Capital and reserves

Called up share capital	9	2	2
Profit and loss account		9,411,063	7,666,385
		-----------	-----------
Total shareholders' funds		9,411,065	7,666,387
		-----------	-----------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the profit and loss account has not been delivered.

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.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 8 October 2026 , and are signed on behalf of the board by:

M S Grewal
Director

Company registration number: 02824417

ALPHA REALTY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 12 North Bar, Banbury, OX16 0TB.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest pound. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. Going concern After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Revenue recognition

The turnover shown in the profit and loss account represents rents receivable during the year. Turnover for rental income is recognised on a straight line basis over the term of the lease.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.

Investment property

Investment properties are initially recognised at cost and directly attributable expenditure. The surplus or deficit arising from the annual revaluation is recognised in the profit and loss account for the year. This is in accordance with FRS102 section 16 which does not require depreciation of investment properties. Investment properties are held for their investment potential and not for use by the company and so their current value is of prime importance. The departure from the provisions of the Act is required in order to give a true and fair view.

Financial instruments

Basic financial assets, which include trade and other receivables, loans to fellow group companies and cash and bank balances, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method. At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in profit or loss. Basic financial liabilities, which include trade and other payables, bank loans and loans from other related entities, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if payment is due within one year of less. If not, then they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Tangible assets

	Investment property
	£
Cost or valuation
At 1 January 2025	12,346,153
Additions	273,002
Revaluations	1,578,095
	------------
At 31 December 2025	14,197,250
	------------
Depreciation
At 1 January 2025 and 31 December 2025	–
	------------
Carrying amount
At 31 December 2025	14,197,250
	------------
At 31 December 2024	12,346,153
	------------

The historical cost of the investment properties is £9,484,274 (2024: £9,211,273). The properties were valued at 31 December 2025. The carrying values of the properties are considered to be a reasonable reflection of the open market value at the balance sheet date for an existing use basis.

6. Investments

	Shares in group undertakings
	£
Cost
At 1 January 2025 and 31 December 2025	50
	----
Impairment
At 1 January 2025 and 31 December 2025	–
	----

Carrying amount
At 31 December 2025	50
	----
At 31 December 2024	50
	----

7. Debtors

	2025	2024
	£	£
Trade debtors	27,871	27,183
Amounts owed by group undertakings and undertakings in which the company has a participating interest	130,000	180,000
Other debtors	76,507	65,941
	--------	--------
	234,378	273,124
	--------	--------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	2,981	3,773
Corporation tax	–	123,701
Social security and other taxes	13,879	7,108
Amounts owed to other related entities	4,149,059	4,249,059
Other creditors	372,797	361,136
	-----------	-----------
	4,538,716	4,744,777
	-----------	-----------

9. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	2	2	2	2
	----	----	----	----