Company No: 06386725 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	30.04.2026		30.04.2025
		£		£
Fixed assets
Tangible assets	3	3,437		40,624
		3,437		40,624
Current assets
Debtors	4	5,953		11,695
Cash at bank and in hand		3,188		12,315
		9,141		24,010
Creditors: amounts falling due within one year	5	( 17,397)		( 48,736)
Net current liabilities		(8,256)		(24,726)
Total assets less current liabilities		(4,819)		15,898
Provision for liabilities		( 653)		( 7,719)
Net (liabilities)/assets		( 5,472)		8,179
Capital and reserves
Called-up share capital	6	1,000		1,000
Profit and loss account		( 6,472 )		7,179
Total shareholders' (deficit)/funds		( 5,472)		8,179

For the financial year ending 30 April 2026 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 financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Align Property Consultants Limited (registered number: 06386725) were approved and authorised for issue by the Director on 19 October 2026. They were signed on its behalf by:

Mr J White Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

Align Property Consultants Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Towngate House, 2-8 Parkstone Road, Poole, BH15 2PW, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director notes that the business has net liabilities of £5,472. The Company is supported through loans from the director. The director has confirmed that the loan facilities will continue to be available for at least 12 months from the date of signing these financial statements and the director will continue to support the Company. Given the current position, the director believes that any foreseeable debts can be met for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Revenue from services is recognised as they are delivered.

Employee benefits

Defined contribution schemes
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Taxation

Current tax
Current tax is provided at amounts expected to be paid using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset over its expected useful life, as follows:

Plant and machinery	25 % reducing balance
Vehicles	15 % reducing balance
Other property, plant and equipment	4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

2. Employees

	Year ended 30.04.2026		Period from 01.01.2024 to 30.04.2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	2		2

3. Tangible assets

	Plant and machinery		Vehicles		Other property, plant and equipment		Total
	£		£		£		£
Cost
At 01 May 2025	49,799		73,505		17,978		141,282
Additions	1,108		0		0		1,108
Disposals	0		( 72,984)		0		( 72,984)
At 30 April 2026	50,907		521		17,978		69,406
Accumulated depreciation
At 01 May 2025	47,405		40,364		12,889		100,658
Charge for the financial year	659		1,461		4,495		6,615
Disposals	0		( 41,304)		0		( 41,304)
At 30 April 2026	48,064		521		17,384		65,969
Net book value
At 30 April 2026	2,843		0		594		3,437
At 30 April 2025	2,394		33,141		5,089		40,624

4. Debtors

	30.04.2026		30.04.2025
	£		£
Trade debtors	4,284		10,944
Other debtors	1,669		751
	5,953		11,695

5. Creditors: amounts falling due within one year

	30.04.2026		30.04.2025
	£		£
Trade creditors	129		298
Corporation tax	9,581		15,426
Other taxation and social security	0		1,031
Obligations under finance leases and hire purchase contracts	0		29,028
Other creditors	7,687		2,953
	17,397		48,736

Hire purchase contracts are secured against the assets to which they relate.

6. Called-up share capital

	30.04.2026		30.04.2025
	£		£
Allotted, called-up and fully-paid
950 Ordinary shares of £ 1.00 each	950		950
50 Ordinary A shares of £ 1.00 each	50		50
	1,000		1,000