ALMALUMI GROUP LTD


Directors	ROWLAND JONES, Timothy Peter
	SLOUGH, Peter James Rogers


Registered Address	Coastwise House
	17 Liverpool Road
	Worthing
	BN11 1SU


Registered Number	12424181 (England and Wales)

Balance Sheet as at
31 January 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Investments	4		2,568,438		2,568,438
			2,568,438		2,568,438
Current assets
Debtors		400		400
		400		400
Net current assets (liabilities)			400		400
Total assets less current liabilities			2,568,838		2,568,838
Creditors amounts falling due after one year	5		(864,138)		(972,878)
Net assets			1,704,700		1,595,960
Capital and reserves
Called up share capital			400		400
Profit and loss account			1,704,300		1,595,560
Shareholders' funds			1,704,700		1,595,960

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 19 October 2026, and are signed on its behalf by:

SLOUGH, Peter James Rogers
Director
Registered Company No. 12424181

ALMALUMI GROUP LTD

Notes to the Financial Statements
for the year ended 31 January 2026

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

	Investments
	Investments in subsidiary undertakings are recognised at cost.

	Related parties
	The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	0		0

3.	Prior period adjustment
	The 2025 comparative figures have been restated following a correction to the calculation of subsidiary investment cost, increasing net assets and retained earnings

4.	Fixed asset investments
	The company holds 100% of the ordinary share capital in its subsidiary undertakings, which are all incorporated and registered in the United Kingdom and operate in the healthcare sector.

	Investments in groups¹	Total
	£	£
Cost or valuation
At 01 February 25	2,568,438	2,568,438
At 31 January 26	2,568,438	2,568,438
Net book value
At 31 January 26	2,568,438	2,568,438
At 31 January 25	2,568,438	2,568,438

	Notes
	¹Investments in group undertakings and participating interests

5.	Creditors: amounts due after one year

	2026	2025
	£	£
Amounts owed to related parties	850,272	850,272
Other creditors	13,866	122,606
Total	864,138	972,878

6.	Events after reporting date
	On 7 February 2026, the company acquired 100% of the share capital of Yarrowside Limited. Details of the consideration are awaiting confirmation. The acquisition is a non-adjusting event and has not been reflected in investments at 31 January 2026.