Alston Ltd

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 7

Alston Ltd

Company Information

Directors

Mrs Shiona Alston Mr William Alston

Registered office

Unity Chambers 34 High East Street Dorchester Dorset DT1 1HA

Accountants

Edwards and Keeping Limited Unity Chambers 34 High East Street Dorchester Dorset DT1 1HA

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Alston Ltdfor the Year Ended 28 February 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Alston Ltd for the year ended 28 February 2026 as set out on pages 3 to 7 from the company's accounting records and from information and explanations you have given 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/regulation.

This report is made solely to the Board of Directors of Alston Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Alston Ltd and state those matters that we have agreed to state to the Board of Directors of Alston Ltd, 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 Alston Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Alston Ltd 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 of Alston Ltd. You consider that Alston Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Alston Ltd. 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 statutory accounts.

Edwards and Keeping Limited
Unity Chambers
34 High East Street
Dorchester
Dorset
DT1 1HA

27 October 2026

Alston Ltd

(Registration number: 13210330)
Balance Sheet as at 28 February 2026

	Note	2026 £	2025 £
Fixed assets
Other financial assets	4	442,891	-
Current assets
Debtors	5	162,679	118,584
Investments	6	2,220,973	2,482,832
Cash at bank and in hand		61,244	35,188
		2,444,896	2,636,604
Creditors: Amounts falling due within one year	7	(2,134,495)	(2,133,964)
Net current assets		310,401	502,640
Net assets		753,292	502,640
Capital and reserves
Called up share capital	8	2	2
Revaluation reserve		103,270	-
Retained earnings		650,020	502,638
Shareholders' funds		753,292	502,640

For the financial year ending 28 February 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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 27 October 2026 and signed on its behalf by:
 

Mr William Alston
Director

Alston Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 28 February 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:
Unity Chambers
34 High East Street
Dorchester
Dorset
DT1 1HA
England

The principal place of business is:
The Beeches
2 Stewarton Road
KILMAURS
East Ayrshire
KA3 2NH

These financial statements were authorised for issue by the Board on 27 October 2026.

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.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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.

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.

Alston Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 28 February 2026

Trade debtors

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

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors 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 the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

Alston Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 28 February 2026

4	Other financial assets (current and non-current)

	Managed portfolio £	Total £
Non-current financial assets
Cost or valuation
Additions	345,932	345,932
Fair value adjustments	103,270	103,270
Disposals	(6,311)	(6,311)
At 28 February 2026	442,891	442,891
Impairment
Carrying amount
At 28 February 2026	442,891	442,891

5

Debtors

Current	2026 £	2025 £
Other debtors	162,679	118,584
	162,679	118,584

6	Current asset investments

	2026 £	2025 £
Other investments	2,220,973	2,482,832

7

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Directors' loan account	2,085,582	2,087,994
Other creditors	48,913	45,970
	2,134,495	2,133,964

Alston Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 28 February 2026

8	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary shares of £1 each	2	2	2	2

9	Related party transactions

Directors' remuneration

The directors' remuneration for the year was as follows:

	2026 £	2025 £
Remuneration	5,260	9,298