REGISTERED NUMBER: 09996663 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2026

FOR

ALIUM PROPERTIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A W Marchant

J E Marchant

B W Marchant

REGISTERED OFFICE:

25 St Thomas Street

Winchester

United Kingdom

Hampshire

SO23 9HJ

REGISTERED NUMBER:

09996663 (England and Wales)

ACCOUNTANTS:

Martin and Company

25 St Thomas Street

Winchester

Hampshire

SO23 9HJ

FIXED ASSETS

Tangible assets

4

3,174

865

Investment property

5

6,100,218

6,159,525

6,103,392

6,160,390

CURRENT ASSETS

Debtors

6

16,627

12,959

Cash at bank

89,483

183,370

106,110

196,329

CREDITORS

Amounts falling due within one year

7

3,462,190

2,272,087

NET CURRENT LIABILITIES

(3,356,080

)

(2,075,758

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,747,312

4,084,632

CREDITORS

Amounts falling due after more than one year

8

(681,000

)

(2,081,000

)

PROVISIONS FOR LIABILITIES

(186,320

)

(201,147

)

NET ASSETS

1,879,992

1,802,485

CAPITAL AND RESERVES

Called up share capital

2,000

2,000

Fair value reserve

638,000

682,480

Retained earnings

1,239,992

1,118,005

SHAREHOLDERS' FUNDS

1,879,992

1,802,485

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29th October 2026 and were signed on its behalf by:

A W Marchant - Director

1.	STATUTORY INFORMATION

Alium Properties Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Furniture & fixtures

-

33% on cost

Computer equipment

-

50% on cost

Investment property

Investment properties are included in the balance sheet at fair value and not depreciated. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Furniture

Computer

& fixtures

equipment

Totals

£

£

£

COST

At 1st April 2025

3,375

6,537

9,912

Additions

-

6,348

6,348

At 31st March 2026

3,375

12,885

16,260

DEPRECIATION

At 1st April 2025

3,375

5,672

9,047

Charge for year

-

4,039

4,039

At 31st March 2026

3,375

9,711

13,086

NET BOOK VALUE

At 31st March 2026

-

3,174

3,174

At 31st March 2025

-

865

865

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st April 2025

6,159,525

Revaluations

(59,307

)

At 31st March 2026

6,100,218

NET BOOK VALUE

At 31st March 2026

6,100,218

At 31st March 2025

6,159,525

Fair value at 31st March 2026 is represented by:

£

Valuation in 2017

87,228

Valuation in 2018

507,500

Valuation in 2019

342,628

Valuation in 2020

(84,528

)

Valuation in 2021

(68,624

)

Valuation in 2022

109,800

Valuation in 2023

19,720

Valuation in 2024

111,405

Valuation in 2025

(141,503

)

Valuation in 2026

(59,307

)

Cost

5,275,899

6,100,218

Investment property has been stated at fair value of £6,100,218 (2025: £6,159,525) as determined by a valuation provided by the directors.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

16,627

12,959

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

1,300,000

-

Taxation and social security

38,047

56,285

Other creditors

2,124,143

2,215,802

3,462,190

2,272,087

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

681,000

2,081,000

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

1,981,000

2,081,000

10.	RELATED PARTY DISCLOSURES

Included within other creditors are loans from the directors of £1,791,969 (2025: £1,881,609) and loans from the directors' close family members of £310,000 (2025: £310,000).