Registration number: 08352023 (England & Wales)

Alpha (Stonecross) Limited

(Registration number: 08352023)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Current assets
Debtors	4	248,150	22,200
Cash at bank and in hand		159,537	583,046
		407,687	605,246
Creditors: Amounts falling due within one year	5	(342,646)	(551,112)
Net assets		65,041	54,134
Capital and reserves
Called up share capital		2	2
Retained earnings		65,039	54,132
Shareholders' funds		65,041	54,134

For the financial year ending 31 January 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 29 October 2026 and signed on its behalf by:
 

M Knight-Adams
Director

Alpha (Stonecross) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1

General information

The company is a private company limited by share capital, incorporated in the United Kingdom.

The address of its registered office is:
The Stables
Ballards Drive
Upper Colwall
Malvern
WR13 6PP

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 for, where disclosed in these accounting policies, certain items that are shown at fair value.

The presentational currency of the financial statements is Pounds Sterling, being the functional currency of the primary economic environment in which the company operates. Monetary amounts in these financial statements are rounded to the nearest Pound.

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 and after eliminating sales within the company.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

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

The current 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.

Stocks

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

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Alpha (Stonecross) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

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 all are repayable within one year and hence are included at the undiscounted amount of cash expected to be paid.

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.

Financial instruments

Classification
Financial instruments are classified and accounted for according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability on the balance sheet. The corresponding dividends relating to the liability component are charged as interest expenses in the profit and loss account.

Recognition and measurement
All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Impairment
Assets, other than those measured at fair value, are assessed for indicators of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss.

3

Staff numbers

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

Alpha (Stonecross) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

4

Debtors

	Note	2026  £	2025  £
Amounts owed by related parties	6	248,000	-
Other debtors		150	22,200
		248,150	22,200

5

Creditors

	2026 £	2025 £
Due within one year
Trade creditors	900	-
Taxation and social security	457	135,061
Accruals and deferred income	2,100	1,325
Other creditors	339,189	414,726
	342,646	551,112

6

Related party transactions

Summary of transactions with other related parties

At 31 January 2026 the company owed £339,189 (2025: £413,726) to Alpha Stanway Holdings Limited, its parent company. No interest was charged on this balance and there are no fixed repayment terms.

At 31 January 2026 the company owed £nil (2025: £1,000) to JMKA Investments 1 LP, a company under common control. No interest was charged on this balance and there are no fixed repayment terms.

At 31 January 2026 the company was owed £9,000 (2025: £7,200) from Worcester Developments Limited, a company under common control. No interest was charged on this balance and there are no fixed repayment terms.

At 31 January 2026 the company was owed £33,000 (2025: £8,000) from Bowerbird Homes Ltd, a company under common control. No interest was charged on this balance and there are no fixed repayment terms.

At 31 January 2026 the company was owed £85,000 (2025: £7,000) from Pembrokeshire Living Limited, a company under common control. No interest was charged on this balance and there are no fixed repayment terms.

At 31 January 2026 the company was owed £9,000 (2025: £nil) from Alpha (Rugby) Limited, a company under common control. No interest was charged on this balance and there are no fixed repayment terms.

At 31 January 2026 the company was owed £105,000 (2025: £nil) from Avenbury (Dudley) Limited, a company under common control. No interest was charged on this balance and there are no fixed repayment terms.

At 31 January 2026 the company was owed £7,000 (2025: £nil) from St MAartins Gate Lowesmoor Limited, a company under common control. No interest was charged on this balance and there are no fixed repayment terms.

7

Parent and ultimate parent undertaking

The company's immediate parent is Alpha Stanway Holdings Limited, incorporated in United Kingdom.