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1 GENERAL INFORMATION
Alina Holdings PLC (\u201cAlina\u201d or the \u201cCompany\u201d) is a company registered on the Main Market of the London Stock
Exchange. It is incorporated, domiciled and registered in England. The Company\u2019s registered number is 05304743
and the address of its registered office is Eastleigh Court, Bishopstrow, Warminster, BA12 9HW
2 SIGNIFICANT ACCOUNTING POLICIES
The Group prepares its accounts in accordance with applicable UK Adopted International Accounting Standards.
The group financial statements consolidate those of the Company and its subsidiaries (together referred to as the
\u201cGroup\u201d). The parent company financial statements present information about the Company as a separate entity
and not about its group.
The accounting policies set out below have, unless otherwise stated, been applied consistently to all periods
presented in these group financial statements.
Judgements made by the directors, in the application of these accounting policies that have significant effect on
the financial statements and estimates with a significant risk of material adjustment in the next year are discussed
later in this note under the heading \u201cUse of Estimates and Judgements\u201d.
The financial statements are prepared in pounds sterling. They have been prepared under the historical cost
convention except for the following assets which are measured on the basis of fair value: investment properties,
investment properties held for sale and available for sale financial assets.
2.1 SEGMENTAL REPORTING
IFRS 8 requires operating segments to be identified on the basis of internal reports that are regularly reported
to the chief operating decision maker to allocate resources to the segments and to assess their performance.
Since the strategy review in July 2013 the Group has identified one operation and one reporting segment, being
rental income in the UK, which is reported to the Board of directors on a quarterly basis. The Board of directors is
considered to be the chief operating decision maker.
2.2 BASIS OF PREPARATION
The consolidated financial statements include the financial statements of the Company and all its subsidiary
undertakings up to 31 December 2023. Subsidiaries are entities controlled by the Group. The Group controls an
entity when it is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability
to affect those returns through its power over the entity. In assessing control, the Group takes into consideration
potential voting rights. The acquisition date is the date on which control is transferred to the acquirer. The
financial statements of subsidiaries are included in the consolidated financial statements from the date that
control commences until the date that control ceases. The financial statements of subsidiaries are prepared using
consistent accounting policies. Inter-company transactions and balances are eliminated in full on consolidation.
2.3 GOING CONCERN
The financial information has been prepared on the going concern basis as management consider that the Group
has sufficient cash to fund its current commitments for the foreseeable future.
\n
2.4 INVESTMENT PROPERTIES
Investment properties are those properties owned by the Group that are held to earn rental income or for capital
appreciation or both and are not occupied by the Company or any of its subsidiaries.
During 2023 the Company sold a property for \u00a3727k net of fees (book value \u00a3800k). Since the Balance Sheet date,
one property in Stafford has been sold.
A full external valuation of the Group\u2019s property portfolio was performed in 2020 in accordance with the the Royal
Institute of Chartered Surveyors Appraisal and Valuation Standards on the basis of market value. For the year
ended 31 December 2023 the fair value has been assessed with reference to a third party valuation performed in
2020. The Board\u2019s assessment of the carrying value remains unchanged, pending finding new tenants for vacant
units.
The Company\u2019s objective is still to liquidate the current portfolio of property assets, which currently show a Gross
Initial Yield of 15%, but as and when a sale can achieve a sensible return to shareholders.
The Directors obtained pricing and yields of similar transactions made within the accounting period and compared
them to the Gross Initial Yield stated above. In all cases the transactions that were measured came in at a lower
value than that currently being achieved. As stated, although the data is below the Yield being achieved it was felt
prudent to leave the valuations as they stand.
Investment properties are treated as acquired at the point the Group assumes the significant risks and returns of
ownership. Subsequent expenditure is charged to the asset\u2019s carrying value only when it is probable that future
economic benefits associated with the expenditure will flow to the Group and the cost of each item can be reliably
measured. All other repairs and maintenance costs are charged to the Income Statement during the period in
which they are incurred.
Rental income from investment properties is accounted for as described below.
2.5 INVESTMENT PROPERTIES HELD FOR SALE
Investment properties held for sale are included in the Balance Sheet at their fair value less estimated sales costs.
In determining whether assets no longer meet the investment criteria of the Group, consideration has been given
to the conditions required under IFRS 5.
An investment property is classified as an asset as held for sale if its carrying amount will be recovered principally
through a sale transaction rather than through continuing use.
The asset must be available for immediate sale in its present condition subject only to terms that are usual and
customary for sales of such assets and its sale must be highly probable as at the year end.
2.6 HEAD LEASES
Where a property is held under a head lease and is classified as an investment property, it is initially recognized
as an asset based on the sum of the premium paid on acquisition and if the remaining life of the lease at the
date of acquisition is considered to be material, the net present value of the minimum ground rent payments. The
corresponding rent liability to the leaseholder was included in the Balance Sheet as a finance obligation in current
and non-current liabilities.
The payment of head rents has been expensed through the Income Statement.
2.7 TRADE AND OTHER RECEIVABLES
Trade and other receivables are initially recognized at fair value and subsequently held at amortised cost less
impairment. Impairment is made where it is established that there is objective evidence that the Group will not be
able to collect all amounts due according to the original terms of the receivable. The impairment is recorded in the
Income Statement.
\n
2.8 CASH AND CASH EQUIVALENTS
Cash and cash equivalents comprise cash balances and deposits held on call. Cash equivalents are short-term,
highly liquid investments with original maturities of three months or less.
2.9 FINANCIAL ASSETS
Financial assets are impaired when there is objective evidence that the cash flows from the financial asset are
reduced.
2.10 FINANCIAL INSTRUMENTS
Financial assets and financial liabilities are initially classified as measured at amortised cost, fair value through
other comprehensive income, or fair value through profit and loss when the Company becomes a party to the
contractual provisions of the instrument. Financial assets are recognized when the contractual rights to the cash
flows expire, or the Company no longer retains the significant risks or rewards of ownership of the financial asset.
Financial liabilities are recognized when the obligation is discharged, cancelled or expires.
Financial assets are classified dependent on the Company\u2019s business model for managing the financial and the
cash flow characteristics of the asset. Financial liabilities are classified and measured at amortised cost except
for trading liabilities, or where designated at original recognition to achieve more relevant presentation. The
Company classifies its financial assets and liabilities into the following categories:
Financial assets at amortised cost
The Company\u2019s financial assets at amortised cost comprise trade and other receivables. These represent debt
instruments with fixed or determinable payments that represent principal or interest and where the intention is
to hold to collect these contractual cash flows. They are initially recognized at fair value, included in current and
non-current assets, depending on the nature of the transaction, and are subsequently measured at amortised
cost using the effective interest method less any provision for impairment.
Impairment of trade and other receivables
In accordance with IFRS 9 an expected loss provisioning model is used to calculate an impairment provision. We
have implemented the IFRS 9 simplified approach to measuring expected credit losses arising from trade and
other receivables, being a lifetime expected credit loss. This is calculated based on an evaluation of our historic
experience plus an adjustment based on our judgement of whether this historic experience is likely reflective of
our view of the future at the balance sheet date. In the previous year the incurred loss model is used to calculate
the impairment provision.
Financial liabilities at amortised cost
Financial liabilities at amortised cost comprise loan liabilities, including convertible loan note liability elements,
and trade and other payables. They are classified as current and non- current liabilities depending on the nature of
the transaction, are subsequently measured at amortised cost using the effective interest method. All convertible
loan notes are held at amortised cost and no election has been made to hold them as fair value through profit and
loss.
\n
Financial assets at fair value through proflt and loss
Financial assets at fair value are recognized and measured at fair value using the most recent available market
price with gains and losses recognized immediately in the profit and loss.
The fair value measurement of the Company\u2019s financial and non-financial assets and liabilities recognize market
observable inputs and data as far as possible. Inputs used in determining fair value measurements are recognized
into different levels based on how observable the inputs used in the valuation technique are (the \u2018fair value
hierarchy\u2019).
Level 1 \u2013 Quoted prices in active markets
Level 2 \u2013 Observable direct or indirect inputs other than Level 1 inputs
Level 3 \u2013 Inputs that are not based on observable market data
2.11 TRADE AND OTHER PAYABLES
Trade and other payables are initially recognized at fair value and subsequently held at amortised cost.
2.12 ORDINARY SHARE CAPITAL
External costs directly attributable to the issue of new shares are shown in equity as a deduction from the proceeds.
Shares which have been repurchased are classified as treasury shares and shown in retained earnings. They are
recognized at the trade date for the amount of consideration paid, together with directly attributable costs. This is
presented as a deduction from total equity. Shares held by the Employee Benefit Trust are treated as being those
of the Group until such time as they are distributed to employees, when they are expensed in the profit and loss
account.
The nominal value of shares cancelled has been taken to a capital redemption reserve.
2.13 RENTAL INCOME
Rental income from investment properties leased out under operating leases is recognized in the Income Statement
on a straight-line basis over the term of the lease. When the Group provides lease incentives to its tenants the cost
of incentives are recognized over the lease term, on a straight-line basis, as a reduction to income.
2.14 TAXATION
Corporation tax on the profit or loss for the year comprises current and deferred tax. Corporation tax is recognized
in the Income Statement except to the extent that it relates to items recognized directly in equity, in which case it
is recognized in equity.
Current tax is the expected tax payable on the taxable income for the year, using tax rates enacted or substantively
enacted at the balance sheet date and any adjustment to tax payable in respect of previous years. Deferred tax
is provided using the balance sheet liability method. Provision is made for temporary differences between the
carrying amounts of assets and liabilities in the financial statements for financial reporting purposes and the
amounts used for taxation purposes. Deferred income tax is calculated after taking account of any indexation
allowances and capital losses on an undiscounted basis. The amount of deferred tax provided is based on the
expected manner of recognized or settlement of the carrying amount of assets and liabilities using tax rates
enacted or substantially enacted at the balance sheet date. Deferred tax assets are recognized only to the extent
that it is probable that future profits will be available against which the asset can be recognized. Deferred tax
assets are reduced to the extent that it is no longer probable that the related tax benefit will be recognized.
Deferred tax assets and liabilities are only offset if there is a legally enforceable right of set-off.
\n
2.15 PENSIONS
The Company has contribution only pension arrangements in operation for certain employees.
2.16 USE OF ESTIMATES AND JUDGEMENTS
To be able to prepare accounts according to generally accepted accounting principles, management must make
estimates and assumptions that affect the asset and liability items and revenue and expense amounts recorded
in the financial statements. These estimates are based on historical experience and various other assumptions
that management and the Board of directors believe are reasonable under the circumstances. The results of these
considerations form the basis for making judgements about the carrying value of assets and liabilities that are not
readily available from other sources.
The areas requiring the use of estimates and judgements that may significantly impact the Group\u2019s earnings and
financial position include the estimation of the fair value of investment properties.
The valuation basis of the Group\u2019s investment properties is set out above.
2.17 ADOPTION OF NEW AND REVISED STANDARDS
Standards issued but not yet effective:
There were a number of standards and interpretations which were in issue during the current period but were not
effective at that date and have not been adopted for these Financial Statements. The Directors have assessed the
full impact of these accounting changes on the Company. To the extent that they may be applicable, the Directors
have concluded that none of these pronouncements will cause material adjustments to the Group\u2019s Financial
Statements. They may result in consequential changes to the accounting policies and other note disclosures. The
new standards will not be early adopted by the Group and will be incorporated in the preparation of the Group
Financial Statements from the effective dates noted below.
The new standards include:
IFRS 17 Insurance contracts
1
IAS 1 Presentation of financial statements and IFRS Practice Statement 2
1
IAS 8 Accounting policies, changes in accounting estimates and errors
1
IAS 12 Income Taxes
1
IFRS 16 Leases
2
IAS 1 Presentation of financial statements (Amendment \u2013 Classification of Liabilities as Current or
Non-Current)
2
IAS 1 Presentation of financial statements (Amendment \u2013 Non-current Liabilities with Covenants)
2
IAS 21 Lack of Exchangeability
3
1
Effective for annual periods beginning on or after 1 January 2023
2
Effective for annual periods beginning on or after 1 January 2024
3
Effective for annual periods beginning on or after 1 January 2025
\n
3 OPERATING SEGMENTS
As described in note 2.1, the Group\u2019s reportable segments under IFRS8 are:
\u2022 A portfolio of UK property; and
\u2022 Other investment assets.
The disclosures by segment required by IFRS8 are as follows:
Year ended 31 December 2023 Year ended 31 December 2022
UK Property Other UK Property Other
\u00a3000 \u00a3000 \u00a3000 \u00a3000
Revenue 305 - 351 -
Net rental income 7 - 51 -
Finance income - 3 - 191
Other gains and losses (73) - 567 -
Finance costs (23) (298) (22) (428)
Depreciation (3) - (3) -
Segment assets 2,501 2,013 3,304 2,597
The remaining overheads and assets are not directly attributable to either of the operating segments.
4 PROPERTY OPERATING EXPENSES
Year Year
ended ended
31 December 31 December
2023 2022
\u00a3000 \u00a3000
Bad debt charge (27) (22)
Repairs (46) (43)
Business rates and council tax (49) (40)
Irrecoverable service charge (36) (61)
Utilities (15) (4)
Insurance - 23
Managing agent fees (58) (65)
Legal & professional (43) (63)
EPC amortisation, Abortives, and Misc (24) (25)
Total property operating expenses (298) (300)
\n
5 PROPERTY DISPOSALS
Year Year
ended ended
31 December 31 December
2023 2022
Number Number
Number of Sales 1 2
\u00a3000 \u00a3000
Average Value 750 201
Sales
Total sales 750 403
Carrying value (800) (370)
Proflt/(Loss) on disposals before transaction costs (50) 33
Transaction costs
Legal fees (13) (23)
Agent fees, marketing and brochure costs (10) (6)
Total Transaction Costs (23) (29)
Proflt/(Loss) on disposals after transaction costs (73) 4
Transaction costs as percentage of sales value 3% 7%
6 ADMINISTRATIVE EXPENSES
Year Year
ended ended
31 December 31 December
2023 2022
\u00a3000 \u00a3000
Legal and professional (95) (59)
Tax and audit (33) (35)
Remuneration Costs* (397) (351)
Other (206) (150)
Irrecoverable VAT on Administration expenses ** (12) (9)
Total administrative expenses (743) (604)
*Within the tax and audit figure are \u00a333k (2022: \u00a330k) accrued for auditors remuneration.
**During the period remuneration consisted of contractors within which \u00a3177k related to directors\u2019 remuneration (2022: \u00a3153k). From
the end of the year ended 31 December 2023, there were no employees.
\n
7 NET FINANCING \ue01dLOSS\ue01c/INCOME
Year Year
ended ended
31 December 31 December
2023 2022
\u00a3000 \u00a3000
Interest receivable 18 1
Gain on foreign exchange - 127
Realised Gain or (Loss) on Investment 3 191
Financing income 21 319
Interest paid (5) (20)
Loss on foreign exchange (19) -
Unrealised Gain or (Loss) on Investment (298) (428)
Finance lease depreciation (3) (4)
Head rents treated as finance leases (note 2) (22) (22)
Financing expenses (347) (474)
Net financing (loss)/income (326) (155)
8 TAXATION
Year Year
ended ended
31 December 31 December
2023 2022
\u00a3000 \u00a3000
Loss before tax (1,123) (136)
Corporation tax in the UK of 19%-25% (2022: 19%) (213) (26)
Effects of:
Revaluation deficit and other non-deductible items - -
Deferred tax asset not recognised 28 28
Total tax - -
Following the Company\u2019s adoption of its new investment policy in September 2020, the Group is considered by HM
Customs & Revenue to have exited the REIT tax regime with effect from 1 October 2018 and, from that date, is fully
subject to corporation tax.
However, the Board believes that the Group\u2019s activities since then and the availability of tax losses means that
the Company\u2019s activities are unlikely to have generated any material corporation tax liability for periods since 1
October 2018. Accordingly, no provision for corporation tax has been made in these accounts. The deferred tax
asset not recognised relating to these losses can be carried forward indefinitely. It is not anticipated that sufficient
profits from the residual business will be generated in the foreseeable future to utilise the losses carried forward
and therefore no deferred tax asset has been recognised in these accounts.
\n
9 EARNINGS PER SHARE
The calculation of basic earnings per share was based on the profit attributable to ordinary shareholders and a
weighted average number of ordinary shares outstanding.
Year Year
ended ended
31 December 31 December
2023 2022
\u00a3000 \u00a3000
The calculation of earnings per share is based on the loss and number of shares:
Proflt/(loss) for the period (\u00a3\u2019000) (1,123) (136)
Weighted average number of shares of the Company (\u2018000) 22,697 22,697
Earnings per share:
Basic and Diluted (GBP \u2013 pence) (4.95) (0.60)
10 INVESTMENT PROPERTIES
Freehold Leasehold Investment
Investment Investment Properties
Properties Properties Held for sale Total
\u00a3000 \u00a3000 \u00a3000 \u00a3000
At 31 December 2021 40 2,744 330 3,114
Depreciation \u2013 head leases - (3) - (3)
Fair value adjustment \u2013 property - 563 - 563
Reclassification of property held for sale - (800) 800 -
Sale of property (40) - (330) (370)
At 31 December 2022 - 2,504 800 3,304
Depreciation \u2013 head leases - (3) - (3)
Reclassification of property held for sale - (130) 130 -
Sale of property - - (800) (800)
At 31 December 2023 - 2,371 130 2,501
\n
A reconciliation of the portfolio valuation at 31 December 2023 to the total value for investment properties given
in the Consolidated Balance Sheet is as follows:
Year Year
ended ended
31 December 31 December
2023 2022
\u00a3000 \u00a3000
Portfolio valuation 2,168 2,968
Head leases treated as investment properties per IFRS 16 333 336
Total property portfolio 2,501 3,304
Investment Properties held for sale (130) (800)
Investment properties held for development and ongoing rental 2,371 2,504
The basis for determining fair value is described in note 2.4.
11 AVAILABLE FOR SALE FINANCIAL ASSETS
The Group classifies the following financial assets at fair value through profit or loss (FVPL):-
Year Year
ended ended
31 December 31 December
2023 2022
\u00a3000 \u00a3000
Available for sale investments
At the beginning of the period 1,749 1,783
Additions 2,311 5,532
Unrealised gain/(losses) (288) (211)
Disposals (1,759) (5,355)
At 31 December 2,013 1,749
FINANCIAL ASSETS AT FAIR VALUE THROUGH PROFIT OR LOSS
Year Year
ended ended
31 December 31 December
2023 2022
\u00a3000 \u00a3000
Current assets
Available for sale financial assets 2,013 1,749
At 31 December 2,013 1,749
*These assets are formed of equity instruments held on quoted markets globally, they comprise both long and short positions as per
the disclosures in the Strategic Report.
**These holdings comprise foreign currency balances held for short periods from the sale and purchase of financial assets through the
broker
\n
AFS investments have been valued incorporating Level 1 inputs in accordance with IFRS7. They are a combination
of cash and securities held with the listed broker.
Financial instruments require classification of fair value as determined by reference to the source of inputs used
to derive the fair value. This classification uses the following three-level hierarchy:
\u2022 Level 1 \u2014 quoted prices (unadjusted) in active markets for identical assets or liabilities;
\u2022 Level 2 \u2014 inputs other than quoted prices included within level 1 that are observable for the asset or liability,
either directly (i.e., as prices) or indirectly (i.e., derived from prices);
\u2022 Level 3 \u2014 inputs for the asset or liability that are not based on observable market data (unobservable inputs).
12 TRADE AND OTHER RECEIVABLES
Year Year
ended ended
31 December 31 December
2023 2022
\u00a3000 \u00a3000
Trade receivables 54 88
Other receivables 210 35
Prepayments 103 110
Total trade and other receivables 367 233
13 CASH AND CASH EQUIVALENTS
Year Year
ended ended
31 December 31 December
2023 2022
\u00a3000 \u00a3000
Cash in the Statement of Cash Flows 1,117 1,721
14 TRADE AND OTHER PAYABLES
Year Year
ended ended
31 December 31 December
2023 2022
\u00a3000 \u00a3000
Trade payables 146 144
Other payables 281 245
Accruals and deferred income 268 179
Head lease liabilities 23 23
Total trade and other payables 718 591
\n
15 LEASE LIABILITIES
Finance lease liabilities on head rents are payable as follows:
Minimum
Lease
Payment Interest Principal
\u00a3000 \u00a3000 \u00a3000
At 31 December 2021 3,029 (2,682) 346
Movement in value (23) 22 -
At 31 December 2022 3,006 (2,660) 346
Movement in value (23) 23 -
At 31 December 2022 2,983 (2,637) 346
In the above table, interest represents the difference between the carrying amount and the contractual liability/
cash flow. All leases expire in more than five years.
16 FINANCIAL INSTRUMENTS AND RISK MANAGEMENT
The Board of directors has overall responsibility for the establishment and oversight of the Group\u2019s risk management
framework.
As described in the Corporate Governance report, this responsibility has been assigned to the executive directors
with support and feedback from the Audit Committee. The Audit Committee oversees how management monitors
compliance with the Group\u2019s risk management policies and procedures and reviews the adequacy of the risk
management framework in relation to the risks faced by the Group.
The Group has identified exposure to the following financial risks from its use of financial instruments: capital
management risk, market risk, credit risk and liquidity risk.
Capital Management Risk
The Group\u2019s capital consists of cash and equity attributable to the shareholders. The Board do not consider there
is any material capital management risk exposure.
Market Risk
Market risk is the risk that changes in market conditions, such as interest rates, foreign exchange rates and equity
prices, will affect the Group\u2019s profit or loss and cash flows.
Equity risk is mitigated using a combination of long and short positions to ensure that fluctuations in the market
are hedged against.
As at As at
31 Dec 23 31 Dec 22
\u00a3000 \u00a3000
Market Risk on Available for Sale Investments
Increase by 1% 20 17
Decrease by 1% (20) (17)
Increase by 5% 101 87
Decrease by 5% (101) (87)
\n
Sensitivity Analysis
IFRS 7 requires an illustration of the impact on the Group\u2019s financial performance of changes in interest rates. The
following sensitivity analysis has been prepared in accordance with the Group\u2019s existing accounting policies and
considers the impact on the Income Statement and on equity of an increase of 100 basis points (1%) in interest
rates. Any consequential tax impact is excluded.
Actual results in the future may differ materially from these assumptions and, as such, these tables should not be
considered as a projection of likely future gains and losses.
As at As at
31 Dec 23 31 Dec 22
\u00a3000 \u00a3000
Interest Rate Risk
Increase by 1% 10 13
Decrease by 1% (10) (13)
Increase by 5% 50 66
Decrease by 5% (50) (66)
Fair value measurements recognised in the statement of flnancial position
Investment properties and Investment properties held for sale are measured subsequent to initial recognition
at fair value and have been group as Level 3 (2022: level 3) based on the degree to which fair value is observable.
\u2022 Level 1 fair value measurements are those derived from quoted prices (unadjusted) in active markets for
identical assets and liabilities;
\u2022 Level 2 fair value measurements are those derived from inputs other than quoted prices included within
Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from
prices); and
\u2022 Level 3 fair value measurements are those derived from valuation techniques that include inputs for the
asset or liability that are not based on observable market data (unobservable inputs).
Investment properties have been valued using the investment method which involves applying a yield to rental
income streams.
Inputs include equivalent yield, tenancy information, and leasing assumptions. Valuation reports are based on
both information provided by the Company e.g. tenancy information including current rents, which are derived
from the Company\u2019s financial and property management systems and are subject to the Company\u2019s overall control
environment, and assumptions applied by the valuers e.g. ERVs, and yields. These assumptions are based on
market observation and the valuers\u2019 professional judgement.
An increase/decrease in equivalent yields will decrease/increase valuations, and an increase or decrease in rental
values will increase or decrease valuations. Other inputs include ERVs, and likely void and rent-free periods. There
are interrelationships between these inputs as they are determined by market conditions. The valuation movement
in a period depends on the balance of those inputs.
Below is a sensitivity analysis of the impact of a 1% increase or decrease in equivalent yields on income and equity.
Actual results may differ materially from these assumptions and, as such, these tables should not be considered
as a projection of likely future gains and losses.
As at As at
31 Dec 23 31 Dec 22
\u00a3000 \u00a3000
Interest Rate Risk
Increase by 1% 25 33
Decrease by 1% (25) (33)
\n
Below is a sensitivity analysis of the impact of a 1% increase or decrease in foreign exchange rates on income
and equity. Actual results may differ materially from these assumptions and, as such, these tables should not be
considered as a projection of likely future gains and losses.
As at As at
31 Dec 23 31 Dec 22
\u00a3000 \u00a3000
Foreign Exchange Risk
Increase by 1% 13 (0)
Decrease by 1% (27) (8)
Credit Risk
Credit risk is the risk of financial loss to the Group if a tenant, bank or counterparty to a financial instrument fails
to meet its contractual obligations and arises principally from the Group\u2019s receivables from tenants, cash and
cash equivalents held by the Group\u2019s bankers and derivative financial instruments entered into with the Group\u2019s
bankers.
Trade and Other Receivables
The Group\u2019s exposure to credit risk is influenced mainly by the individual characteristics of each tenant. At 31
December 2023 the Group had over 30 letting units in three properties. There is no significant concentration of
credit risk due to the large number of small balances owed by a wide range of tenants who operate across all
retail sectors. There is no concentration of credit risk in any one geographic area of the UK. The level of arrears is
monitored monthly by the Group on a tenant by tenant basis.
Cash, Cash Equivalents and Derivative Financial Instruments
The banking services used by the Group are split between a major UK bank and a Swiss private banking corporation
for deposit purposes.
Liquidity Risk
Liquidity risk is the risk that the Group will not be able to meet its financial obligations as they fall due. The Group\u2019s
approach to managing liquidity risk is to ensure, as far as possible, that it will always have adequate resources to
meet its liabilities when they fall due for both the operational needs of the business and to meet planned future
investments. This position is formally reviewed on a quarterly basis or more frequently should events require it.
The Group\u2019s financial liabilities are classified and are shown with their fair value as follows:
31 December 2023
At Amortised Total Carrying At
Cost Amount Fair Value
- - -
Finance lease liabilities 346 346 346
Trade payables 146 146 146
Other payables 281 281 281
Accruals 260 260 260
1,032 1,032 1,032
\n
31 December 2022
At Amortised Total Carrying At
Cost Amount Fair Value
- - -
Finance lease liabilities 346 346 346
Trade payables 144 144 144
Other payables 246 246 246
Accruals 179 179 179
914 914 914
For all classes of financial liabilities, the carrying amount is a reasonable approximation of fair value.
The maturity profiles of the Group\u2019s financial liabilities are as follows:
31 December 2023
Contractual Within One Two Three Four Over
Carrying Cash One to Two to Three to Four to Five Five
Value Flows Year Years Years Years Years Years
\u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000
Finance lease liabilities 346 2,983 23 23 23 23 23 2,871
Trade payables 146 146 146
Other payables 281 281 281
Accruals 260 260 260
1,032 3,670 709 23 23 2323 2,871
31 December 2022
Contractual Within One Two Three Four Over
Carrying Cash One to Two to Three to Four to Five Five
Value Flows Year Years Years Years Years Years
\u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000
Finance lease liabilities 346 3,006 23 23 23 23 23 2,893
Trade payables 144 144 144
Other payables 246 246 246
Accruals 179 179 179
914 3,574 591 23 23 23 23 2,893
Contractual cash flows include the undiscounted committed interest cash flows and, where the amount payable is
not fixed, the amount disclosed is determined by reference to the conditions existing at the year end
17 OPERATING LEASE AS LESSOR
Year Year
ended ended
31 December 31 December
2023 2022
\u00a3000 \u00a3000
Within one year 204 273
After one year but not more than five years 471 759
More than five years 443 513
1,118 1,545
\n
18 CAPITAL COMMITMENTS
No capital expenditure was planned at the balance sheet date.
19 RELATED PARTY BALANCES AND TRANSACTIONS
Transactions with Key Management Personnel
The only transactions with key management personnel relate to remuneration which is set out in the Remuneration
Report.
The key management personnel of the Group for the purposes of related party disclosures under IAS 24 comprise
all executive and non-executive directors.
As at the year end the Group owed \u00a318,505 (2022: \u00a317,073) to Thalassa Holdings Limited (\u201cThalassa\u201d), a company
under common directorship. During the year services amounting to \u00a374,166.39 (2022: \u00a391,490) were charges from
Thalassa.
The bulk of this sum related to administration fees settled by Thalassa but payable by the Group. The remained
related to accounting and registered office services supplied to the Group by Thalassa at cost.
The company was accrued \u00a3144,213 (2022: \u00a3155,000), to Fleur De Lys Ltd, a company owned and controlled by the
Chairman Duncan Soukup, for consultancy and administration services.
Athenium Consultancy Ltd, a company in which the Group owns shares invoiced the group for financial and
corporate administration services totaling \u00a3181,500 for the period (Dec 2022: \u00a3165,000).
20 SHARE CAPITAL
As at As at
31 Dec 23 31 Dec 22
\u00a3 \u00a3
Allotted, issued and fully paid:
22,697,000 ordinary shares of \u00a30.01 each 226,970 226,970
9,164,017 treasury shares of \u00a30.01 each 91,640 91,640
Total Share Capital 318,610 318,610
During the year to 30 September 2019, the Company underwent a Court approved restructure of capital and buy
back of shares. Under this action the issued 20p shares were converted to 1p; capital reserves were transferred to
distributable reserves; 59,808,456 shares were repurchased, and a new Capital Redemption Reserve of \u00a30.598m
was established.
Investment in Own Shares
At the year-end, 9,164,017 shares were held in treasury (December 2022: 9,164,017).
\n
21 GROUP ENTITIES
All the below companies are incorporated in the United Kingdom: -
Effective
Share holding
Name of subsidiary Place of incorporation 2023 2022
NOS 4 Limited** United Kingdom 100% 100%
NOS 5 Limited** United Kingdom 100% 100%
NOS 6 Limited** United Kingdom 100% 100%
Gilfin Property Holding Limited***
(Dissolved on 19 Mar 2023) United Kingdom 100% 100%
NOS Holdings Limited** United Kingdom 100% 100%
** Registered office: Eastleigh Court, Bishopstrow, Warminster, Wiltshire BA12 9HW
*** Registered office: 4 Atlantic Quay, 70 York Street, Glasgow, G2 8JX
Subsidiaries NOS 4 Ltd (Registered number: 05707123), NOS 5 Ltd (Registered number: 05707124) and NOS 6 Ltd
(Registered number: 06188983) are exempt from the requirements relating to the audit of accounts under section
479A of the Companies Act 2006
22 ASSOCIATED ENTITIES
Athenium Consultancy Ltd in which the Group owns 30% shares was incorporated on 12 October 2021. Movement
on interests in associates can be summarised as follows:
2023 2022
\u00a3000 \u00a3000
Carrying value as at 1 January 5 -
Share of profits 12 5
Carrying value as at 31 December 17 5
23 CONTINGENT LIABILITIES
There are currently two potential repair obligations at two separate Company properties currently under
investigation, including the extent to which the relevant group company may be required to underwrite such costs
as may arise and the extent to which the tenants or former tenants of the properties are liable to contribute to
such costs under the terms of their tenancy agreements.
24 SUBSEQUENT EVENTS
\u2022 Sale of Stafford property classified as an asset held for sale at the year-end (see note 10);
\u2022 Settlement of legal action against The Italian Way, a tenant in Hastings, for breach of lease covenants.
\u2022 Closed out our largest short position with a realised gain of $731k (\u00a3587K at \u00a3/$ 1.2437) in 2024 year-to-
date.
25 CONTROLLING PARTY AND COPIES OF THE FINANCIAL STATEMENTS
As at 31 December 2023 the Company had no ultimate controlling party.
The consolidated financial statements of Alina Holdings PLC are available to the public and may be obtained from
the Company\u2019s website: www.alina-holdings.com.
\n", "dimensions": { "concept": "ifrs-full:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory", "language": "en", "entity": "scheme:213800SOAIB9JVCV4D57", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact_ifrs-full_DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory_E61_CY": { "value": "
1 GENERAL INFORMATION
Alina Holdings PLC (\u201cAlina\u201d or the \u201cCompany\u201d) is a company registered on the Main Market of the London Stock
Exchange. It is incorporated, domiciled and registered in England. The Company\u2019s registered number is 05304743
and the address of its registered office is Eastleigh Court, Bishopstrow, Warminster, BA12 9HW
", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:213800SOAIB9JVCV4D57", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "ifrs-full_NameOfReportingEntityOrOtherMeansOfIdentification_E3_CY": { "value": "Alina Holdings PLC", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:213800SOAIB9JVCV4D57", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "ifrs-full_CountryOfIncorporation_E7_CY": { "value": "England", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:213800SOAIB9JVCV4D57", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "ifrs-full_DomicileOfEntity_E5_CY": { "value": "England", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:213800SOAIB9JVCV4D57", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "ifrs-full_PrincipalPlaceOfBusiness_E9_CY": { "value": "England", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "en", "entity": "scheme:213800SOAIB9JVCV4D57", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "ifrs-full_AddressOfRegisteredOfficeOfEntity_E8_CY": { "value": "Eastleigh Court, Bishopstrow, Warminster, BA12 9HW", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:213800SOAIB9JVCV4D57", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact_ifrs-full_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory_E2_CY": { "value": "
2 SIGNIFICANT ACCOUNTING POLICIES
The Group prepares its accounts in accordance with applicable UK Adopted International Accounting Standards.
The group financial statements consolidate those of the Company and its subsidiaries (together referred to as the
\u201cGroup\u201d). The parent company financial statements present information about the Company as a separate entity
and not about its group.
The accounting policies set out below have, unless otherwise stated, been applied consistently to all periods
presented in these group financial statements.
Judgements made by the directors, in the application of these accounting policies that have significant effect on
the financial statements and estimates with a significant risk of material adjustment in the next year are discussed
later in this note under the heading \u201cUse of Estimates and Judgements\u201d.
The financial statements are prepared in pounds sterling. They have been prepared under the historical cost
convention except for the following assets which are measured on the basis of fair value: investment properties,
investment properties held for sale and available for sale financial assets.
2.1 SEGMENTAL REPORTING
IFRS 8 requires operating segments to be identified on the basis of internal reports that are regularly reported
to the chief operating decision maker to allocate resources to the segments and to assess their performance.
Since the strategy review in July 2013 the Group has identified one operation and one reporting segment, being
rental income in the UK, which is reported to the Board of directors on a quarterly basis. The Board of directors is
considered to be the chief operating decision maker.
2.2 BASIS OF PREPARATION
The consolidated financial statements include the financial statements of the Company and all its subsidiary
undertakings up to 31 December 2023. Subsidiaries are entities controlled by the Group. The Group controls an
entity when it is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability
to affect those returns through its power over the entity. In assessing control, the Group takes into consideration
potential voting rights. The acquisition date is the date on which control is transferred to the acquirer. The
financial statements of subsidiaries are included in the consolidated financial statements from the date that
control commences until the date that control ceases. The financial statements of subsidiaries are prepared using
consistent accounting policies. Inter-company transactions and balances are eliminated in full on consolidation.
2.3 GOING CONCERN
The financial information has been prepared on the going concern basis as management consider that the Group
has sufficient cash to fund its current commitments for the foreseeable future.
2.4 INVESTMENT PROPERTIES
Investment properties are those properties owned by the Group that are held to earn rental income or for capital
appreciation or both and are not occupied by the Company or any of its subsidiaries.
During 2023 the Company sold a property for \u00a3727k net of fees (book value \u00a3800k). Since the Balance Sheet date,
one property in Stafford has been sold.
A full external valuation of the Group\u2019s property portfolio was performed in 2020 in accordance with the the Royal
Institute of Chartered Surveyors Appraisal and Valuation Standards on the basis of market value. For the year
ended 31 December 2023 the fair value has been assessed with reference to a third party valuation performed in
2020. The Board\u2019s assessment of the carrying value remains unchanged, pending finding new tenants for vacant
units.
The Company\u2019s objective is still to liquidate the current portfolio of property assets, which currently show a Gross
Initial Yield of 15%, but as and when a sale can achieve a sensible return to shareholders.
The Directors obtained pricing and yields of similar transactions made within the accounting period and compared
them to the Gross Initial Yield stated above. In all cases the transactions that were measured came in at a lower
value than that currently being achieved. As stated, although the data is below the Yield being achieved it was felt
prudent to leave the valuations as they stand.
Investment properties are treated as acquired at the point the Group assumes the significant risks and returns of
ownership. Subsequent expenditure is charged to the asset\u2019s carrying value only when it is probable that future
economic benefits associated with the expenditure will flow to the Group and the cost of each item can be reliably
measured. All other repairs and maintenance costs are charged to the Income Statement during the period in
which they are incurred.
Rental income from investment properties is accounted for as described below.
2.5 INVESTMENT PROPERTIES HELD FOR SALE
Investment properties held for sale are included in the Balance Sheet at their fair value less estimated sales costs.
In determining whether assets no longer meet the investment criteria of the Group, consideration has been given
to the conditions required under IFRS 5.
An investment property is classified as an asset as held for sale if its carrying amount will be recovered principally
through a sale transaction rather than through continuing use.
The asset must be available for immediate sale in its present condition subject only to terms that are usual and
customary for sales of such assets and its sale must be highly probable as at the year end.
2.6 HEAD LEASES
Where a property is held under a head lease and is classified as an investment property, it is initially recognized
as an asset based on the sum of the premium paid on acquisition and if the remaining life of the lease at the
date of acquisition is considered to be material, the net present value of the minimum ground rent payments. The
corresponding rent liability to the leaseholder was included in the Balance Sheet as a finance obligation in current
and non-current liabilities.
The payment of head rents has been expensed through the Income Statement.
2.7 TRADE AND OTHER RECEIVABLES
Trade and other receivables are initially recognized at fair value and subsequently held at amortised cost less
impairment. Impairment is made where it is established that there is objective evidence that the Group will not be
able to collect all amounts due according to the original terms of the receivable. The impairment is recorded in the
Income Statement.
2.8 CASH AND CASH EQUIVALENTS
Cash and cash equivalents comprise cash balances and deposits held on call. Cash equivalents are short-term,
highly liquid investments with original maturities of three months or less.
2.9 FINANCIAL ASSETS
Financial assets are impaired when there is objective evidence that the cash flows from the financial asset are
reduced.
2.10 FINANCIAL INSTRUMENTS
Financial assets and financial liabilities are initially classified as measured at amortised cost, fair value through
other comprehensive income, or fair value through profit and loss when the Company becomes a party to the
contractual provisions of the instrument. Financial assets are recognized when the contractual rights to the cash
flows expire, or the Company no longer retains the significant risks or rewards of ownership of the financial asset.
Financial liabilities are recognized when the obligation is discharged, cancelled or expires.
Financial assets are classified dependent on the Company\u2019s business model for managing the financial and the
cash flow characteristics of the asset. Financial liabilities are classified and measured at amortised cost except
for trading liabilities, or where designated at original recognition to achieve more relevant presentation. The
Company classifies its financial assets and liabilities into the following categories:
Financial assets at amortised cost
The Company\u2019s financial assets at amortised cost comprise trade and other receivables. These represent debt
instruments with fixed or determinable payments that represent principal or interest and where the intention is
to hold to collect these contractual cash flows. They are initially recognized at fair value, included in current and
non-current assets, depending on the nature of the transaction, and are subsequently measured at amortised
cost using the effective interest method less any provision for impairment.
Impairment of trade and other receivables
In accordance with IFRS 9 an expected loss provisioning model is used to calculate an impairment provision. We
have implemented the IFRS 9 simplified approach to measuring expected credit losses arising from trade and
other receivables, being a lifetime expected credit loss. This is calculated based on an evaluation of our historic
experience plus an adjustment based on our judgement of whether this historic experience is likely reflective of
our view of the future at the balance sheet date. In the previous year the incurred loss model is used to calculate
the impairment provision.
Financial liabilities at amortised cost
Financial liabilities at amortised cost comprise loan liabilities, including convertible loan note liability elements,
and trade and other payables. They are classified as current and non- current liabilities depending on the nature of
the transaction, are subsequently measured at amortised cost using the effective interest method. All convertible
loan notes are held at amortised cost and no election has been made to hold them as fair value through profit and
loss.
Financial assets at fair value through proflt and loss
Financial assets at fair value are recognized and measured at fair value using the most recent available market
price with gains and losses recognized immediately in the profit and loss.
The fair value measurement of the Company\u2019s financial and non-financial assets and liabilities recognize market
observable inputs and data as far as possible. Inputs used in determining fair value measurements are recognized
into different levels based on how observable the inputs used in the valuation technique are (the \u2018fair value
hierarchy\u2019).
Level 1 \u2013 Quoted prices in active markets
Level 2 \u2013 Observable direct or indirect inputs other than Level 1 inputs
Level 3 \u2013 Inputs that are not based on observable market data
2.11 TRADE AND OTHER PAYABLES
Trade and other payables are initially recognized at fair value and subsequently held at amortised cost.
2.12 ORDINARY SHARE CAPITAL
External costs directly attributable to the issue of new shares are shown in equity as a deduction from the proceeds.
Shares which have been repurchased are classified as treasury shares and shown in retained earnings. They are
recognized at the trade date for the amount of consideration paid, together with directly attributable costs. This is
presented as a deduction from total equity. Shares held by the Employee Benefit Trust are treated as being those
of the Group until such time as they are distributed to employees, when they are expensed in the profit and loss
account.
The nominal value of shares cancelled has been taken to a capital redemption reserve.
2.13 RENTAL INCOME
Rental income from investment properties leased out under operating leases is recognized in the Income Statement
on a straight-line basis over the term of the lease. When the Group provides lease incentives to its tenants the cost
of incentives are recognized over the lease term, on a straight-line basis, as a reduction to income.
2.14 TAXATION
Corporation tax on the profit or loss for the year comprises current and deferred tax. Corporation tax is recognized
in the Income Statement except to the extent that it relates to items recognized directly in equity, in which case it
is recognized in equity.
Current tax is the expected tax payable on the taxable income for the year, using tax rates enacted or substantively
enacted at the balance sheet date and any adjustment to tax payable in respect of previous years. Deferred tax
is provided using the balance sheet liability method. Provision is made for temporary differences between the
carrying amounts of assets and liabilities in the financial statements for financial reporting purposes and the
amounts used for taxation purposes. Deferred income tax is calculated after taking account of any indexation
allowances and capital losses on an undiscounted basis. The amount of deferred tax provided is based on the
expected manner of recognized or settlement of the carrying amount of assets and liabilities using tax rates
enacted or substantially enacted at the balance sheet date. Deferred tax assets are recognized only to the extent
that it is probable that future profits will be available against which the asset can be recognized. Deferred tax
assets are reduced to the extent that it is no longer probable that the related tax benefit will be recognized.
Deferred tax assets and liabilities are only offset if there is a legally enforceable right of set-off.
2.15 PENSIONS
The Company has contribution only pension arrangements in operation for certain employees.
2.16 USE OF ESTIMATES AND JUDGEMENTS
To be able to prepare accounts according to generally accepted accounting principles, management must make
estimates and assumptions that affect the asset and liability items and revenue and expense amounts recorded
in the financial statements. These estimates are based on historical experience and various other assumptions
that management and the Board of directors believe are reasonable under the circumstances. The results of these
considerations form the basis for making judgements about the carrying value of assets and liabilities that are not
readily available from other sources.
The areas requiring the use of estimates and judgements that may significantly impact the Group\u2019s earnings and
financial position include the estimation of the fair value of investment properties.
The valuation basis of the Group\u2019s investment properties is set out above.
2.17 ADOPTION OF NEW AND REVISED STANDARDS
Standards issued but not yet effective:
There were a number of standards and interpretations which were in issue during the current period but were not
effective at that date and have not been adopted for these Financial Statements. The Directors have assessed the
full impact of these accounting changes on the Company. To the extent that they may be applicable, the Directors
have concluded that none of these pronouncements will cause material adjustments to the Group\u2019s Financial
Statements. They may result in consequential changes to the accounting policies and other note disclosures. The
new standards will not be early adopted by the Group and will be incorporated in the preparation of the Group
Financial Statements from the effective dates noted below.
The new standards include:
IFRS 17 Insurance contracts
1
IAS 1 Presentation of financial statements and IFRS Practice Statement 2
1
IAS 8 Accounting policies, changes in accounting estimates and errors
1
IAS 12 Income Taxes
1
IFRS 16 Leases
2
IAS 1 Presentation of financial statements (Amendment \u2013 Classification of Liabilities as Current or
Non-Current)
2
IAS 1 Presentation of financial statements (Amendment \u2013 Non-current Liabilities with Covenants)
2
IAS 21 Lack of Exchangeability
3
1
Effective for annual periods beginning on or after 1 January 2023
2
Effective for annual periods beginning on or after 1 January 2024
3
Effective for annual periods beginning on or after 1 January 2025
", "dimensions": { "concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory", "language": "en", "entity": "scheme:213800SOAIB9JVCV4D57", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact_ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory_E84_CY": { "value": "
2.1 SEGMENTAL REPORTING
IFRS 8 requires operating segments to be identified on the basis of internal reports that are regularly reported
to the chief operating decision maker to allocate resources to the segments and to assess their performance.
Since the strategy review in July 2013 the Group has identified one operation and one reporting segment, being
rental income in the UK, which is reported to the Board of directors on a quarterly basis. The Board of directors is
considered to be the chief operating decision maker.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory", "language": "en", "entity": "scheme:213800SOAIB9JVCV4D57", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact_ifrs-full_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory_D721222962_CY": { "value": "
2.2 BASIS OF PREPARATION
The consolidated financial statements include the financial statements of the Company and all its subsidiary
undertakings up to 31 December 2023. Subsidiaries are entities controlled by the Group. The Group controls an
entity when it is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability
to affect those returns through its power over the entity. In assessing control, the Group takes into consideration
potential voting rights. The acquisition date is the date on which control is transferred to the acquirer. The
financial statements of subsidiaries are included in the consolidated financial statements from the date that
control commences until the date that control ceases. The financial statements of subsidiaries are prepared using
consistent accounting policies. Inter-company transactions and balances are eliminated in full on consolidation.
", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:213800SOAIB9JVCV4D57", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact_ifrs-full_DisclosureOfGoingConcernExplanatory_D1203811595_CY": { "value": "
2.3 GOING CONCERN
The financial information has been prepared on the going concern basis as management consider that the Group
has sufficient cash to fund its current commitments for the foreseeable future.
", "dimensions": { "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory", "language": "en", "entity": "scheme:213800SOAIB9JVCV4D57", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact_ifrs-full_DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory_D1267244191_CY": { "value": "
2.4 INVESTMENT PROPERTIES
Investment properties are those properties owned by the Group that are held to earn rental income or for capital
appreciation or both and are not occupied by the Company or any of its subsidiaries.
During 2023 the Company sold a property for \u00a3727k net of fees (book value \u00a3800k). Since the Balance Sheet date,
one property in Stafford has been sold.
A full external valuation of the Group\u2019s property portfolio was performed in 2020 in accordance with the the Royal
Institute of Chartered Surveyors Appraisal and Valuation Standards on the basis of market value. For the year
ended 31 December 2023 the fair value has been assessed with reference to a third party valuation performed in
2020. The Board\u2019s assessment of the carrying value remains unchanged, pending finding new tenants for vacant
units.
The Company\u2019s objective is still to liquidate the current portfolio of property assets, which currently show a Gross
Initial Yield of 15%, but as and when a sale can achieve a sensible return to shareholders.
The Directors obtained pricing and yields of similar transactions made within the accounting period and compared
them to the Gross Initial Yield stated above. In all cases the transactions that were measured came in at a lower
value than that currently being achieved. As stated, although the data is below the Yield being achieved it was felt
prudent to leave the valuations as they stand.
Investment properties are treated as acquired at the point the Group assumes the significant risks and returns of
ownership. Subsequent expenditure is charged to the asset\u2019s carrying value only when it is probable that future
economic benefits associated with the expenditure will flow to the Group and the cost of each item can be reliably
measured. All other repairs and maintenance costs are charged to the Income Statement during the period in
which they are incurred.
Rental income from investment properties is accounted for as described below.
2.5 INVESTMENT PROPERTIES HELD FOR SALE
Investment properties held for sale are included in the Balance Sheet at their fair value less estimated sales costs.
In determining whether assets no longer meet the investment criteria of the Group, consideration has been given
to the conditions required under IFRS 5.
An investment property is classified as an asset as held for sale if its carrying amount will be recovered principally
through a sale transaction rather than through continuing use.
The asset must be available for immediate sale in its present condition subject only to terms that are usual and
customary for sales of such assets and its sale must be highly probable as at the year end.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory", "language": "en", "entity": "scheme:213800SOAIB9JVCV4D57", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact_ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory_D1361107450_CY": { "value": "
2.6 HEAD LEASES
Where a property is held under a head lease and is classified as an investment property, it is initially recognized
as an asset based on the sum of the premium paid on acquisition and if the remaining life of the lease at the
date of acquisition is considered to be material, the net present value of the minimum ground rent payments. The
corresponding rent liability to the leaseholder was included in the Balance Sheet as a finance obligation in current
and non-current liabilities.
The payment of head rents has been expensed through the Income Statement.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "en", "entity": "scheme:213800SOAIB9JVCV4D57", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact_ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory_D389332791_CY": { "value": "
2.7 TRADE AND OTHER RECEIVABLES
Trade and other receivables are initially recognized at fair value and subsequently held at amortised cost less
impairment. Impairment is made where it is established that there is objective evidence that the Group will not be
able to collect all amounts due according to the original terms of the receivable. The impairment is recorded in the
Income Statement.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:213800SOAIB9JVCV4D57", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact_ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents_D1218734876_CY": { "value": "
2.8 CASH AND CASH EQUIVALENTS
Cash and cash equivalents comprise cash balances and deposits held on call. Cash equivalents are short-term,
highly liquid investments with original maturities of three months or less.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents", "language": "en", "entity": "scheme:213800SOAIB9JVCV4D57", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact_ifrs-full_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory_D368980319_CY": { "value": "
2.9 FINANCIAL ASSETS
Financial assets are impaired when there is objective evidence that the cash flows from the financial asset are
reduced.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "en", "entity": "scheme:213800SOAIB9JVCV4D57", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact_ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory_D1383121664_CY": { "value": "
2.10 FINANCIAL INSTRUMENTS
Financial assets and financial liabilities are initially classified as measured at amortised cost, fair value through
other comprehensive income, or fair value through profit and loss when the Company becomes a party to the
contractual provisions of the instrument. Financial assets are recognized when the contractual rights to the cash
flows expire, or the Company no longer retains the significant risks or rewards of ownership of the financial asset.
Financial liabilities are recognized when the obligation is discharged, cancelled or expires.
Financial assets are classified dependent on the Company\u2019s business model for managing the financial and the
cash flow characteristics of the asset. Financial liabilities are classified and measured at amortised cost except
for trading liabilities, or where designated at original recognition to achieve more relevant presentation. The
Company classifies its financial assets and liabilities into the following categories:
Financial assets at amortised cost
The Company\u2019s financial assets at amortised cost comprise trade and other receivables. These represent debt
instruments with fixed or determinable payments that represent principal or interest and where the intention is
to hold to collect these contractual cash flows. They are initially recognized at fair value, included in current and
non-current assets, depending on the nature of the transaction, and are subsequently measured at amortised
cost using the effective interest method less any provision for impairment.
Impairment of trade and other receivables
In accordance with IFRS 9 an expected loss provisioning model is used to calculate an impairment provision. We
have implemented the IFRS 9 simplified approach to measuring expected credit losses arising from trade and
other receivables, being a lifetime expected credit loss. This is calculated based on an evaluation of our historic
experience plus an adjustment based on our judgement of whether this historic experience is likely reflective of
our view of the future at the balance sheet date. In the previous year the incurred loss model is used to calculate
the impairment provision.
Financial liabilities at amortised cost
Financial liabilities at amortised cost comprise loan liabilities, including convertible loan note liability elements,
and trade and other payables. They are classified as current and non- current liabilities depending on the nature of
the transaction, are subsequently measured at amortised cost using the effective interest method. All convertible
loan notes are held at amortised cost and no election has been made to hold them as fair value through profit and
loss.
Financial assets at fair value through proflt and loss
Financial assets at fair value are recognized and measured at fair value using the most recent available market
price with gains and losses recognized immediately in the profit and loss.
The fair value measurement of the Company\u2019s financial and non-financial assets and liabilities recognize market
observable inputs and data as far as possible. Inputs used in determining fair value measurements are recognized
into different levels based on how observable the inputs used in the valuation technique are (the \u2018fair value
hierarchy\u2019).
Level 1 \u2013 Quoted prices in active markets
Level 2 \u2013 Observable direct or indirect inputs other than Level 1 inputs
Level 3 \u2013 Inputs that are not based on observable market data
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800SOAIB9JVCV4D57", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact_ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory_D1282790349_CY": { "value": "
Financial assets at fair value through proflt and loss
Financial assets at fair value are recognized and measured at fair value using the most recent available market
price with gains and losses recognized immediately in the profit and loss.
The fair value measurement of the Company\u2019s financial and non-financial assets and liabilities recognize market
observable inputs and data as far as possible. Inputs used in determining fair value measurements are recognized
into different levels based on how observable the inputs used in the valuation technique are (the \u2018fair value
hierarchy\u2019).
Level 1 \u2013 Quoted prices in active markets
Level 2 \u2013 Observable direct or indirect inputs other than Level 1 inputs
Level 3 \u2013 Inputs that are not based on observable market data
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory", "language": "en", "entity": "scheme:213800SOAIB9JVCV4D57", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact_ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory_D736146243_CY": { "value": "
2.11 TRADE AND OTHER PAYABLES
Trade and other payables are initially recognized at fair value and subsequently held at amortised cost.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:213800SOAIB9JVCV4D57", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact_ifrs-full_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory_D1667489600_CY": { "value": "
2.12 ORDINARY SHARE CAPITAL
External costs directly attributable to the issue of new shares are shown in equity as a deduction from the proceeds.
Shares which have been repurchased are classified as treasury shares and shown in retained earnings. They are
recognized at the trade date for the amount of consideration paid, together with directly attributable costs. This is
presented as a deduction from total equity. Shares held by the Employee Benefit Trust are treated as being those
of the Group until such time as they are distributed to employees, when they are expensed in the profit and loss
account.
The nominal value of shares cancelled has been taken to a capital redemption reserve.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory", "language": "en", "entity": "scheme:213800SOAIB9JVCV4D57", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact_alna_DescriptionOfAccountingPolicyForRentalIncomeExplanatory_D1154340967_CY": { "value": "
2.13 RENTAL INCOME
Rental income from investment properties leased out under operating leases is recognized in the Income Statement
on a straight-line basis over the term of the lease. When the Group provides lease incentives to its tenants the cost
of incentives are recognized over the lease term, on a straight-line basis, as a reduction to income.
", "dimensions": { "concept": "alna:DescriptionOfAccountingPolicyForRentalIncomeExplanatory", "language": "en", "entity": "scheme:213800SOAIB9JVCV4D57", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact_ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory_D314535264_CY": { "value": "
2.14 TAXATION
Corporation tax on the profit or loss for the year comprises current and deferred tax. Corporation tax is recognized
in the Income Statement except to the extent that it relates to items recognized directly in equity, in which case it
is recognized in equity.
Current tax is the expected tax payable on the taxable income for the year, using tax rates enacted or substantively
enacted at the balance sheet date and any adjustment to tax payable in respect of previous years. Deferred tax
is provided using the balance sheet liability method. Provision is made for temporary differences between the
carrying amounts of assets and liabilities in the financial statements for financial reporting purposes and the
amounts used for taxation purposes. Deferred income tax is calculated after taking account of any indexation
allowances and capital losses on an undiscounted basis. The amount of deferred tax provided is based on the
expected manner of recognized or settlement of the carrying amount of assets and liabilities using tax rates
enacted or substantially enacted at the balance sheet date. Deferred tax assets are recognized only to the extent
that it is probable that future profits will be available against which the asset can be recognized. Deferred tax
assets are reduced to the extent that it is no longer probable that the related tax benefit will be recognized.
Deferred tax assets and liabilities are only offset if there is a legally enforceable right of set-off.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800SOAIB9JVCV4D57", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact_ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory_D424815433_CY": { "value": "
2.15 PENSIONS
The Company has contribution only pension arrangements in operation for certain employees.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:213800SOAIB9JVCV4D57", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact_ifrs-full_DisclosureOfAccountingJudgementsAndEstimatesExplanatory_D631727488_CY": { "value": "
2.16 USE OF ESTIMATES AND JUDGEMENTS
To be able to prepare accounts according to generally accepted accounting principles, management must make
estimates and assumptions that affect the asset and liability items and revenue and expense amounts recorded
in the financial statements. These estimates are based on historical experience and various other assumptions
that management and the Board of directors believe are reasonable under the circumstances. The results of these
considerations form the basis for making judgements about the carrying value of assets and liabilities that are not
readily available from other sources.
The areas requiring the use of estimates and judgements that may significantly impact the Group\u2019s earnings and
financial position include the estimation of the fair value of investment properties.
The valuation basis of the Group\u2019s investment properties is set out above.
", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:213800SOAIB9JVCV4D57", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact_ifrs-full_DescriptionOfInitialApplicationOfStandardsOrInterpretations_D77692789_CY": { "value": "
2.17 ADOPTION OF NEW AND REVISED STANDARDS
Standards issued but not yet effective:
There were a number of standards and interpretations which were in issue during the current period but were not
effective at that date and have not been adopted for these Financial Statements. The Directors have assessed the
full impact of these accounting changes on the Company. To the extent that they may be applicable, the Directors
have concluded that none of these pronouncements will cause material adjustments to the Group\u2019s Financial
Statements. They may result in consequential changes to the accounting policies and other note disclosures. The
new standards will not be early adopted by the Group and will be incorporated in the preparation of the Group
Financial Statements from the effective dates noted below.
The new standards include:
IFRS 17 Insurance contracts
1
IAS 1 Presentation of financial statements and IFRS Practice Statement 2
1
IAS 8 Accounting policies, changes in accounting estimates and errors
1
IAS 12 Income Taxes
1
IFRS 16 Leases
2
IAS 1 Presentation of financial statements (Amendment \u2013 Classification of Liabilities as Current or
Non-Current)
2
IAS 1 Presentation of financial statements (Amendment \u2013 Non-current Liabilities with Covenants)
2
IAS 21 Lack of Exchangeability
3
1
Effective for annual periods beginning on or after 1 January 2023
2
Effective for annual periods beginning on or after 1 January 2024
3
Effective for annual periods beginning on or after 1 January 2025
", "dimensions": { "concept": "ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations", "language": "en", "entity": "scheme:213800SOAIB9JVCV4D57", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact_ifrs-full_ExplanationOfNotAppliedNewStandardsOrInterpretations_D335033308_CY": { "value": "
Standards issued but not yet effective:
There were a number of standards and interpretations which were in issue during the current period but were not
effective at that date and have not been adopted for these Financial Statements. The Directors have assessed the
full impact of these accounting changes on the Company. To the extent that they may be applicable, the Directors
have concluded that none of these pronouncements will cause material adjustments to the Group\u2019s Financial
Statements. They may result in consequential changes to the accounting policies and other note disclosures. The
new standards will not be early adopted by the Group and will be incorporated in the preparation of the Group
Financial Statements from the effective dates noted below.
", "dimensions": { "concept": "ifrs-full:ExplanationOfNotAppliedNewStandardsOrInterpretations", "language": "en", "entity": "scheme:213800SOAIB9JVCV4D57", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact_ifrs-full_DisclosureOfEntitysReportableSegmentsExplanatory_E41_CY": { "value": "
3 OPERATING SEGMENTS
As described in note 2.1, the Group\u2019s reportable segments under IFRS8 are:
\u2022 A portfolio of UK property; and
\u2022 Other investment assets.
The disclosures by segment required by IFRS8 are as follows:
Year ended 31 December 2023 Year ended 31 December 2022
UK Property Other UK Property Other
\u00a3000 \u00a3000 \u00a3000 \u00a3000
Revenue 305 - 351 -
Net rental income 7 - 51 -
Finance income - 3 - 191
Other gains and losses (73) - 567 -
Finance costs (23) (298) (22) (428)
Depreciation (3) - (3) -
Segment assets 2,501 2,013 3,304 2,597
The remaining overheads and assets are not directly attributable to either of the operating segments.
", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:213800SOAIB9JVCV4D57", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact_ifrs-full_DisclosureOfOtherOperatingExpenseExplanatory_E103_CY": { "value": "
4 PROPERTY OPERATING EXPENSES
Year Year
ended ended
31 December 31 December
2023 2022
\u00a3000 \u00a3000
Bad debt charge (27) (22)
Repairs (46) (43)
Business rates and council tax (49) (40)
Irrecoverable service charge (36) (61)
Utilities (15) (4)
Insurance - 23
Managing agent fees (58) (65)
Legal & professional (43) (63)
EPC amortisation, Abortives, and Misc (24) (25)
Total property operating expenses (298) (300)
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory", "language": "en", "entity": "scheme:213800SOAIB9JVCV4D57", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact_alna_DisclosureOfPropertyDisposalsExplanatory_D326637289_CY": { "value": "
5 PROPERTY DISPOSALS
Year Year
ended ended
31 December 31 December
2023 2022
Number Number
Number of Sales 1 2
\u00a3000 \u00a3000
Average Value 750 201
Sales
Total sales 750 403
Carrying value (800) (370)
Proflt/(Loss) on disposals before transaction costs (50) 33
Transaction costs
Legal fees (13) (23)
Agent fees, marketing and brochure costs (10) (6)
Total Transaction Costs (23) (29)
Proflt/(Loss) on disposals after transaction costs (73) 4
Transaction costs as percentage of sales value 3% 7%
", "dimensions": { "concept": "alna:DisclosureOfPropertyDisposalsExplanatory", "language": "en", "entity": "scheme:213800SOAIB9JVCV4D57", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact_ifrs-full_DisclosureOfGeneralAndAdministrativeExpenseExplanatory_E60_CY": { "value": "
6 ADMINISTRATIVE EXPENSES
Year Year
ended ended
31 December 31 December
2023 2022
\u00a3000 \u00a3000
Legal and professional (95) (59)
Tax and audit (33) (35)
Remuneration Costs* (397) (351)
Other (206) (150)
Irrecoverable VAT on Administration expenses ** (12) (9)
Total administrative expenses (743) (604)
*Within the tax and audit figure are \u00a333k (2022: \u00a330k) accrued for auditors remuneration.
**During the period remuneration consisted of contractors within which \u00a3177k related to directors\u2019 remuneration (2022: \u00a3153k). From
the end of the year ended 31 December 2023, there were no employees.
", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory", "language": "en", "entity": "scheme:213800SOAIB9JVCV4D57", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact_ifrs-full_DisclosureOfFinanceIncomeExpenseExplanatory_E50_CY": { "value": "
7 NET FINANCING \ue01dLOSS\ue01c/INCOME
Year Year
ended ended
31 December 31 December
2023 2022
\u00a3000 \u00a3000
Interest receivable 18 1
Gain on foreign exchange - 127
Realised Gain or (Loss) on Investment 3 191
Financing income 21 319
Interest paid (5) (20)
Loss on foreign exchange (19) -
Unrealised Gain or (Loss) on Investment (298) (428)
Finance lease depreciation (3) (4)
Head rents treated as finance leases (note 2) (22) (22)
Financing expenses (347) (474)
Net financing (loss)/income (326) (155)
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:213800SOAIB9JVCV4D57", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact_ifrs-full_DisclosureOfIncomeTaxExplanatory_E67_CY": { "value": "
8 TAXATION
Year Year
ended ended
31 December 31 December
2023 2022
\u00a3000 \u00a3000
Loss before tax (1,123) (136)
Corporation tax in the UK of 19%-25% (2022: 19%) (213) (26)
Effects of:
Revaluation deficit and other non-deductible items - -
Deferred tax asset not recognised 28 28
Total tax - -
Following the Company\u2019s adoption of its new investment policy in September 2020, the Group is considered by HM
Customs & Revenue to have exited the REIT tax regime with effect from 1 October 2018 and, from that date, is fully
subject to corporation tax.
However, the Board believes that the Group\u2019s activities since then and the availability of tax losses means that
the Company\u2019s activities are unlikely to have generated any material corporation tax liability for periods since 1
October 2018. Accordingly, no provision for corporation tax has been made in these accounts. The deferred tax
asset not recognised relating to these losses can be carried forward indefinitely. It is not anticipated that sufficient
profits from the residual business will be generated in the foreseeable future to utilise the losses carried forward
and therefore no deferred tax asset has been recognised in these accounts.
", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800SOAIB9JVCV4D57", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact_ifrs-full_DisclosureOfEarningsPerShareExplanatory_E38_CY": { "value": "
9 EARNINGS PER SHARE
The calculation of basic earnings per share was based on the profit attributable to ordinary shareholders and a
weighted average number of ordinary shares outstanding.
Year Year
ended ended
31 December 31 December
2023 2022
\u00a3000 \u00a3000
The calculation of earnings per share is based on the loss and number of shares:
Proflt/(loss) for the period (\u00a3\u2019000) (1,123) (136)
Weighted average number of shares of the Company (\u2018000) 22,697 22,697
Earnings per share:
Basic and Diluted (GBP \u2013 pence) (4.95) (0.60)
", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:213800SOAIB9JVCV4D57", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact_ifrs-full_DisclosureOfInvestmentPropertyExplanatory_E81_CY": { "value": "
10 INVESTMENT PROPERTIES
Freehold Leasehold Investment
Investment Investment Properties
Properties Properties Held for sale Total
\u00a3000 \u00a3000 \u00a3000 \u00a3000
At 31 December 2021 40 2,744 330 3,114
Depreciation \u2013 head leases - (3) - (3)
Fair value adjustment \u2013 property - 563 - 563
Reclassification of property held for sale - (800) 800 -
Sale of property (40) - (330) (370)
At 31 December 2022 - 2,504 800 3,304
Depreciation \u2013 head leases - (3) - (3)
Reclassification of property held for sale - (130) 130 -
Sale of property - - (800) (800)
At 31 December 2023 - 2,371 130 2,501
A reconciliation of the portfolio valuation at 31 December 2023 to the total value for investment properties given
in the Consolidated Balance Sheet is as follows:
Year Year
ended ended
31 December 31 December
2023 2022
\u00a3000 \u00a3000
Portfolio valuation 2,168 2,968
Head leases treated as investment properties per IFRS 16 333 336
Total property portfolio 2,501 3,304
Investment Properties held for sale (130) (800)
Investment properties held for development and ongoing rental 2,371 2,504
The basis for determining fair value is described in note 2.4.
", "dimensions": { "concept": "ifrs-full:DisclosureOfInvestmentPropertyExplanatory", "language": "en", "entity": "scheme:213800SOAIB9JVCV4D57", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact_ifrs-full_DisclosureOfAvailableforsaleAssetsExplanatory_E9_CY": { "value": "
11 AVAILABLE FOR SALE FINANCIAL ASSETS
The Group classifies the following financial assets at fair value through profit or loss (FVPL):-
Year Year
ended ended
31 December 31 December
2023 2022
\u00a3000 \u00a3000
Available for sale investments
At the beginning of the period 1,749 1,783
Additions 2,311 5,532
Unrealised gain/(losses) (288) (211)
Disposals (1,759) (5,355)
At 31 December 2,013 1,749
FINANCIAL ASSETS AT FAIR VALUE THROUGH PROFIT OR LOSS
Year Year
ended ended
31 December 31 December
2023 2022
\u00a3000 \u00a3000
Current assets
Available for sale financial assets 2,013 1,749
At 31 December 2,013 1,749
*These assets are formed of equity instruments held on quoted markets globally, they comprise both long and short positions as per
the disclosures in the Strategic Report.
**These holdings comprise foreign currency balances held for short periods from the sale and purchase of financial assets through the
broker
AFS investments have been valued incorporating Level 1 inputs in accordance with IFRS7. They are a combination
of cash and securities held with the listed broker.
Financial instruments require classification of fair value as determined by reference to the source of inputs used
to derive the fair value. This classification uses the following three-level hierarchy:
\u2022 Level 1 \u2014 quoted prices (unadjusted) in active markets for identical assets or liabilities;
\u2022 Level 2 \u2014 inputs other than quoted prices included within level 1 that are observable for the asset or liability,
either directly (i.e., as prices) or indirectly (i.e., derived from prices);
\u2022 Level 3 \u2014 inputs for the asset or liability that are not based on observable market data (unobservable inputs).
", "dimensions": { "concept": "ifrs-full:DisclosureOfAvailableforsaleAssetsExplanatory", "language": "en", "entity": "scheme:213800SOAIB9JVCV4D57", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact_ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory_E130_CY": { "value": "
12 TRADE AND OTHER RECEIVABLES
Year Year
ended ended
31 December 31 December
2023 2022
\u00a3000 \u00a3000
Trade receivables 54 88
Other receivables 210 35
Prepayments 103 110
Total trade and other receivables 367 233
", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:213800SOAIB9JVCV4D57", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact_ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory_E17_CY": { "value": "
13 CASH AND CASH EQUIVALENTS
Year Year
ended ended
31 December 31 December
2023 2022
\u00a3000 \u00a3000
Cash in the Statement of Cash Flows 1,117 1,721
", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:213800SOAIB9JVCV4D57", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact_ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory_E129_CY": { "value": "
14 TRADE AND OTHER PAYABLES
Year Year
ended ended
31 December 31 December
2023 2022
\u00a3000 \u00a3000
Trade payables 146 144
Other payables 281 245
Accruals and deferred income 268 179
Head lease liabilities 23 23
Total trade and other payables 718 591
", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:213800SOAIB9JVCV4D57", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact_ifrs-full_DisclosureOfLeasesExplanatory_E87_CY": { "value": "
15 LEASE LIABILITIES
Finance lease liabilities on head rents are payable as follows:
Minimum
Lease
Payment Interest Principal
\u00a3000 \u00a3000 \u00a3000
At 31 December 2021 3,029 (2,682) 346
Movement in value (23) 22 -
At 31 December 2022 3,006 (2,660) 346
Movement in value (23) 23 -
At 31 December 2022 2,983 (2,637) 346
In the above table, interest represents the difference between the carrying amount and the contractual liability/
cash flow. All leases expire in more than five years.
17 OPERATING LEASE AS LESSOR
Year Year
ended ended
31 December 31 December
2023 2022
\u00a3000 \u00a3000
Within one year 204 273
After one year but not more than five years 471 759
More than five years 443 513
1,118 1,545
", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:213800SOAIB9JVCV4D57", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact_ifrs-full_DisclosureOfFinancialRiskManagementExplanatory_E58_CY": { "value": "
16 FINANCIAL INSTRUMENTS AND RISK MANAGEMENT
The Board of directors has overall responsibility for the establishment and oversight of the Group\u2019s risk management
framework.
As described in the Corporate Governance report, this responsibility has been assigned to the executive directors
with support and feedback from the Audit Committee. The Audit Committee oversees how management monitors
compliance with the Group\u2019s risk management policies and procedures and reviews the adequacy of the risk
management framework in relation to the risks faced by the Group.
The Group has identified exposure to the following financial risks from its use of financial instruments: capital
management risk, market risk, credit risk and liquidity risk.
Capital Management Risk
The Group\u2019s capital consists of cash and equity attributable to the shareholders. The Board do not consider there
is any material capital management risk exposure.
Market Risk
Market risk is the risk that changes in market conditions, such as interest rates, foreign exchange rates and equity
prices, will affect the Group\u2019s profit or loss and cash flows.
Equity risk is mitigated using a combination of long and short positions to ensure that fluctuations in the market
are hedged against.
As at As at
31 Dec 23 31 Dec 22
\u00a3000 \u00a3000
Market Risk on Available for Sale Investments
Increase by 1% 20 17
Decrease by 1% (20) (17)
Increase by 5% 101 87
Decrease by 5% (101) (87)
Sensitivity Analysis
IFRS 7 requires an illustration of the impact on the Group\u2019s financial performance of changes in interest rates. The
following sensitivity analysis has been prepared in accordance with the Group\u2019s existing accounting policies and
considers the impact on the Income Statement and on equity of an increase of 100 basis points (1%) in interest
rates. Any consequential tax impact is excluded.
Actual results in the future may differ materially from these assumptions and, as such, these tables should not be
considered as a projection of likely future gains and losses.
As at As at
31 Dec 23 31 Dec 22
\u00a3000 \u00a3000
Interest Rate Risk
Increase by 1% 10 13
Decrease by 1% (10) (13)
Increase by 5% 50 66
Decrease by 5% (50) (66)
Fair value measurements recognised in the statement of flnancial position
Investment properties and Investment properties held for sale are measured subsequent to initial recognition
at fair value and have been group as Level 3 (2022: level 3) based on the degree to which fair value is observable.
\u2022 Level 1 fair value measurements are those derived from quoted prices (unadjusted) in active markets for
identical assets and liabilities;
\u2022 Level 2 fair value measurements are those derived from inputs other than quoted prices included within
Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from
prices); and
\u2022 Level 3 fair value measurements are those derived from valuation techniques that include inputs for the
asset or liability that are not based on observable market data (unobservable inputs).
Investment properties have been valued using the investment method which involves applying a yield to rental
income streams.
Inputs include equivalent yield, tenancy information, and leasing assumptions. Valuation reports are based on
both information provided by the Company e.g. tenancy information including current rents, which are derived
from the Company\u2019s financial and property management systems and are subject to the Company\u2019s overall control
environment, and assumptions applied by the valuers e.g. ERVs, and yields. These assumptions are based on
market observation and the valuers\u2019 professional judgement.
An increase/decrease in equivalent yields will decrease/increase valuations, and an increase or decrease in rental
values will increase or decrease valuations. Other inputs include ERVs, and likely void and rent-free periods. There
are interrelationships between these inputs as they are determined by market conditions. The valuation movement
in a period depends on the balance of those inputs.
Below is a sensitivity analysis of the impact of a 1% increase or decrease in equivalent yields on income and equity.
Actual results may differ materially from these assumptions and, as such, these tables should not be considered
as a projection of likely future gains and losses.
As at As at
31 Dec 23 31 Dec 22
\u00a3000 \u00a3000
Interest Rate Risk
Increase by 1% 25 33
Decrease by 1% (25) (33)
Below is a sensitivity analysis of the impact of a 1% increase or decrease in foreign exchange rates on income
and equity. Actual results may differ materially from these assumptions and, as such, these tables should not be
considered as a projection of likely future gains and losses.
As at As at
31 Dec 23 31 Dec 22
\u00a3000 \u00a3000
Foreign Exchange Risk
Increase by 1% 13 (0)
Decrease by 1% (27) (8)
Credit Risk
Credit risk is the risk of financial loss to the Group if a tenant, bank or counterparty to a financial instrument fails
to meet its contractual obligations and arises principally from the Group\u2019s receivables from tenants, cash and
cash equivalents held by the Group\u2019s bankers and derivative financial instruments entered into with the Group\u2019s
bankers.
Trade and Other Receivables
The Group\u2019s exposure to credit risk is influenced mainly by the individual characteristics of each tenant. At 31
December 2023 the Group had over 30 letting units in three properties. There is no significant concentration of
credit risk due to the large number of small balances owed by a wide range of tenants who operate across all
retail sectors. There is no concentration of credit risk in any one geographic area of the UK. The level of arrears is
monitored monthly by the Group on a tenant by tenant basis.
Cash, Cash Equivalents and Derivative Financial Instruments
The banking services used by the Group are split between a major UK bank and a Swiss private banking corporation
for deposit purposes.
Liquidity Risk
Liquidity risk is the risk that the Group will not be able to meet its financial obligations as they fall due. The Group\u2019s
approach to managing liquidity risk is to ensure, as far as possible, that it will always have adequate resources to
meet its liabilities when they fall due for both the operational needs of the business and to meet planned future
investments. This position is formally reviewed on a quarterly basis or more frequently should events require it.
The Group\u2019s financial liabilities are classified and are shown with their fair value as follows:
31 December 2023
At Amortised Total Carrying At
Cost Amount Fair Value
- - -
Finance lease liabilities 346 346 346
Trade payables 146 146 146
Other payables 281 281 281
Accruals 260 260 260
1,032 1,032 1,032
Annual Report and Accounts 2023 | Alina Holdings PLC 47
31 December 2022
At Amortised Total Carrying At
Cost Amount Fair Value
- - -
Finance lease liabilities 346 346 346
Trade payables 144 144 144
Other payables 246 246 246
Accruals 179 179 179
914 914 914
For all classes of financial liabilities, the carrying amount is a reasonable approximation of fair value.
The maturity profiles of the Group\u2019s financial liabilities are as follows:
31 December 2023
Contractual Within One Two Three Four Over
Carrying Cash One to Two to Three to Four to Five Five
Value Flows Year Years Years Years Years Years
\u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000
Finance lease liabilities 346 2,983 23 23 23 23 23 2,871
Trade payables 146 146 146
Other payables 281 281 281
Accruals 260 260 260
1,032 3,670 709 23 23 2323 2,871
31 December 2022
Contractual Within One Two Three Four Over
Carrying Cash One to Two to Three to Four to Five Five
Value Flows Year Years Years Years Years Years
\u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000
Finance lease liabilities 346 3,006 23 23 23 23 23 2,893
Trade payables 144 144 144
Other payables 246 246 246
Accruals 179 179 179
914 3,574 591 23 23 23 23 2,893
Contractual cash flows include the undiscounted committed interest cash flows and, where the amount payable is
not fixed, the amount disclosed is determined by reference to the conditions existing at the year end
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:213800SOAIB9JVCV4D57", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact_ifrs-full_DisclosureOfMarketRiskExplanatory_E91_CY": { "value": "
Market Risk
Market risk is the risk that changes in market conditions, such as interest rates, foreign exchange rates and equity
prices, will affect the Group\u2019s profit or loss and cash flows.
Equity risk is mitigated using a combination of long and short positions to ensure that fluctuations in the market
are hedged against.
As at As at
31 Dec 23 31 Dec 22
\u00a3000 \u00a3000
Market Risk on Available for Sale Investments
Increase by 1% 20 17
Decrease by 1% (20) (17)
Increase by 5% 101 87
Decrease by 5% (101) (87)
", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:213800SOAIB9JVCV4D57", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact_ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory_D2122351403_CY": { "value": "
Sensitivity Analysis
IFRS 7 requires an illustration of the impact on the Group\u2019s financial performance of changes in interest rates. The
following sensitivity analysis has been prepared in accordance with the Group\u2019s existing accounting policies and
considers the impact on the Income Statement and on equity of an increase of 100 basis points (1%) in interest
rates. Any consequential tax impact is excluded.
Actual results in the future may differ materially from these assumptions and, as such, these tables should not be
considered as a projection of likely future gains and losses.
As at As at
31 Dec 23 31 Dec 22
\u00a3000 \u00a3000
Interest Rate Risk
Increase by 1% 10 13
Decrease by 1% (10) (13)
Increase by 5% 50 66
Decrease by 5% (50) (66)
", "dimensions": { "concept": "ifrs-full:DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory", "language": "en", "entity": "scheme:213800SOAIB9JVCV4D57", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact_ifrs-full_DisclosureOfFairValueMeasurementExplanatory_E46_CY": { "value": "
Fair value measurements recognised in the statement of flnancial position
Investment properties and Investment properties held for sale are measured subsequent to initial recognition
at fair value and have been group as Level 3 (2022: level 3) based on the degree to which fair value is observable.
\u2022 Level 1 fair value measurements are those derived from quoted prices (unadjusted) in active markets for
identical assets and liabilities;
\u2022 Level 2 fair value measurements are those derived from inputs other than quoted prices included within
Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from
prices); and
\u2022 Level 3 fair value measurements are those derived from valuation techniques that include inputs for the
asset or liability that are not based on observable market data (unobservable inputs).
Investment properties have been valued using the investment method which involves applying a yield to rental
income streams.
Inputs include equivalent yield, tenancy information, and leasing assumptions. Valuation reports are based on
both information provided by the Company e.g. tenancy information including current rents, which are derived
from the Company\u2019s financial and property management systems and are subject to the Company\u2019s overall control
environment, and assumptions applied by the valuers e.g. ERVs, and yields. These assumptions are based on
market observation and the valuers\u2019 professional judgement.
An increase/decrease in equivalent yields will decrease/increase valuations, and an increase or decrease in rental
values will increase or decrease valuations. Other inputs include ERVs, and likely void and rent-free periods. There
are interrelationships between these inputs as they are determined by market conditions. The valuation movement
in a period depends on the balance of those inputs.
Below is a sensitivity analysis of the impact of a 1% increase or decrease in equivalent yields on income and equity.
Actual results may differ materially from these assumptions and, as such, these tables should not be considered
as a projection of likely future gains and losses.
As at As at
31 Dec 23 31 Dec 22
\u00a3000 \u00a3000
Interest Rate Risk
Increase by 1% 25 33
Decrease by 1% (25) (33)
Below is a sensitivity analysis of the impact of a 1% increase or decrease in foreign exchange rates on income
and equity. Actual results may differ materially from these assumptions and, as such, these tables should not be
considered as a projection of likely future gains and losses.
As at As at
31 Dec 23 31 Dec 22
\u00a3000 \u00a3000
Foreign Exchange Risk
Increase by 1% 13 (0)
Decrease by 1% (27) (8)
", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:213800SOAIB9JVCV4D57", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact_ifrs-full_DisclosureOfCreditRiskExplanatory_E27_CY": { "value": "
Credit Risk
Credit risk is the risk of financial loss to the Group if a tenant, bank or counterparty to a financial instrument fails
to meet its contractual obligations and arises principally from the Group\u2019s receivables from tenants, cash and
cash equivalents held by the Group\u2019s bankers and derivative financial instruments entered into with the Group\u2019s
bankers.
", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:213800SOAIB9JVCV4D57", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact_ifrs-full_DisclosureOfLiquidityRiskExplanatory_E88_CY": { "value": "
Liquidity Risk
Liquidity risk is the risk that the Group will not be able to meet its financial obligations as they fall due. The Group\u2019s
approach to managing liquidity risk is to ensure, as far as possible, that it will always have adequate resources to
meet its liabilities when they fall due for both the operational needs of the business and to meet planned future
investments. This position is formally reviewed on a quarterly basis or more frequently should events require it.
The Group\u2019s financial liabilities are classified and are shown with their fair value as follows:
31 December 2023
At Amortised Total Carrying At
Cost Amount Fair Value
- - -
Finance lease liabilities 346 346 346
Trade payables 146 146 146
Other payables 281 281 281
Accruals 260 260 260
1,032 1,032 1,032
31 December 2022
At Amortised Total Carrying At
Cost Amount Fair Value
- - -
Finance lease liabilities 346 346 346
Trade payables 144 144 144
Other payables 246 246 246
Accruals 179 179 179
914 914 914
For all classes of financial liabilities, the carrying amount is a reasonable approximation of fair value.
The maturity profiles of the Group\u2019s financial liabilities are as follows:
31 December 2023
Contractual Within One Two Three Four Over
Carrying Cash One to Two to Three to Four to Five Five
Value Flows Year Years Years Years Years Years
\u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000
Finance lease liabilities 346 2,983 23 23 23 23 23 2,871
Trade payables 146 146 146
Other payables 281 281 281
Accruals 260 260 260
1,032 3,670 709 23 23 2323 2,871
31 December 2022
Contractual Within One Two Three Four Over
Carrying Cash One to Two to Three to Four to Five Five
Value Flows Year Years Years Years Years Years
\u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000
Finance lease liabilities 346 3,006 23 23 23 23 23 2,893
Trade payables 144 144 144
Other payables 246 246 246
Accruals 179 179 179
914 3,574 591 23 23 23 23 2,893
Contractual cash flows include the undiscounted committed interest cash flows and, where the amount payable is
not fixed, the amount disclosed is determined by reference to the conditions existing at the year end
", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:213800SOAIB9JVCV4D57", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact_ifrs-full_DisclosureOfCommitmentsExplanatory_E23_CY": { "value": "
18 CAPITAL COMMITMENTS
No capital expenditure was planned at the balance sheet date.
", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory", "language": "en", "entity": "scheme:213800SOAIB9JVCV4D57", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact_ifrs-full_DisclosureOfRelatedPartyExplanatory_E114_CY": { "value": "
19 RELATED PARTY BALANCES AND TRANSACTIONS
Transactions with Key Management Personnel
The only transactions with key management personnel relate to remuneration which is set out in the Remuneration
Report.
The key management personnel of the Group for the purposes of related party disclosures under IAS 24 comprise
all executive and non-executive directors.
As at the year end the Group owed \u00a318,505 (2022: \u00a317,073) to Thalassa Holdings Limited (\u201cThalassa\u201d), a company
under common directorship. During the year services amounting to \u00a374,166.39 (2022: \u00a391,490) were charges from
Thalassa.
The bulk of this sum related to administration fees settled by Thalassa but payable by the Group. The remained
related to accounting and registered office services supplied to the Group by Thalassa at cost.
The company was accrued \u00a3144,213 (2022: \u00a3155,000), to Fleur De Lys Ltd, a company owned and controlled by the
Chairman Duncan Soukup, for consultancy and administration services.
Athenium Consultancy Ltd, a company in which the Group owns shares invoiced the group for financial and
corporate administration services totaling \u00a3181,500 for the period (Dec 2022: \u00a3165,000).
25 CONTROLLING PARTY AND COPIES OF THE FINANCIAL STATEMENTS
As at 31 December 2023 the Company had no ultimate controlling party.
The consolidated financial statements of Alina Holdings PLC are available to the public and may be obtained from
the Company\u2019s website: www.alina-holdings.com.
", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:213800SOAIB9JVCV4D57", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact_ifrs-full_DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory_E123_CY": { "value": "
20 SHARE CAPITAL
As at As at
31 Dec 23 31 Dec 22
\u00a3 \u00a3
Allotted, issued and fully paid:
22,697,000 ordinary shares of \u00a30.01 each 226,970 226,970
9,164,017 treasury shares of \u00a30.01 each 91,640 91,640
Total Share Capital 318,610 318,610
During the year to 30 September 2019, the Company underwent a Court approved restructure of capital and buy
back of shares. Under this action the issued 20p shares were converted to 1p; capital reserves were transferred to
distributable reserves; 59,808,456 shares were repurchased, and a new Capital Redemption Reserve of \u00a30.598m
was established.
Investment in Own Shares
At the year-end, 9,164,017 shares were held in treasury (December 2022: 9,164,017).
", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:213800SOAIB9JVCV4D57", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact_ifrs-full_DisclosureOfCompositionOfGroupExplanatory_D1335484117_CY": { "value": "
21 GROUP ENTITIES
All the below companies are incorporated in the United Kingdom: -
Effective
Share holding
Name of subsidiary Place of incorporation 2023 2022
NOS 4 Limited** United Kingdom 100% 100%
NOS 5 Limited** United Kingdom 100% 100%
NOS 6 Limited** United Kingdom 100% 100%
Gilfin Property Holding Limited***
(Dissolved on 19 Mar 2023) United Kingdom 100% 100%
NOS Holdings Limited** United Kingdom 100% 100%
** Registered office: Eastleigh Court, Bishopstrow, Warminster, Wiltshire BA12 9HW
*** Registered office: 4 Atlantic Quay, 70 York Street, Glasgow, G2 8JX
Subsidiaries NOS 4 Ltd (Registered number: 05707123), NOS 5 Ltd (Registered number: 05707124) and NOS 6 Ltd
(Registered number: 06188983) are exempt from the requirements relating to the audit of accounts under section
479A of the Companies Act 2006
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22 ASSOCIATED ENTITIES
Athenium Consultancy Ltd in which the Group owns 30% shares was incorporated on 12 October 2021. Movement
on interests in associates can be summarised as follows:
2023 2022
\u00a3000 \u00a3000
Carrying value as at 1 January 5 -
Share of profits 12 5
Carrying value as at 31 December 17 5
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23 CONTINGENT LIABILITIES
There are currently two potential repair obligations at two separate Company properties currently under
investigation, including the extent to which the relevant group company may be required to underwrite such costs
as may arise and the extent to which the tenants or former tenants of the properties are liable to contribute to
such costs under the terms of their tenancy agreements.
", "dimensions": { "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800SOAIB9JVCV4D57", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact_ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory_E42_CY": { "value": "
24 SUBSEQUENT EVENTS
\u2022 Sale of Stafford property classified as an asset held for sale at the year-end (see note 10);
\u2022 Settlement of legal action against The Italian Way, a tenant in Hastings, for breach of lease covenants.
\u2022 Closed out our largest short position with a realised gain of $731k (\u00a3587K at \u00a3/$ 1.2437) in 2024 year-to-
date.
", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:213800SOAIB9JVCV4D57", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } } } }