Aleph Invest Ltd - Accounts to registrar (filleted) - small 18.2

REGISTERED NUMBER: 09540595 (England and Wales)

ABRIDGED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 DECEMBER 2020

FOR

ALEPH INVEST LTD

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr Antonio Manni

REGISTERED OFFICE:

c/o Michael Filiou Ltd

Salisbury House

81 High Street

Potters Bar

Hertfordshire

EN6 5AS

REGISTERED NUMBER:

09540595 (England and Wales)

ACCOUNTANTS:

Michael Filiou Ltd

Chartered Certified Accountants

www.michaelfiliou.com

Salisbury House

81 High Street

Potters Bar

Hertfordshire

EN6 5AS

FIXED ASSETS

Investments

5

2,600

-

CURRENT ASSETS

Cash in hand

1,000

1,000

CREDITORS

Amounts falling due within one year

7,800

5,200

NET CURRENT LIABILITIES

(6,800

)

(4,200

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(4,200

)

(4,200

)

CAPITAL AND RESERVES

Called up share capital

6

1,000

1,000

Retained earnings

(5,200

)

(5,200

)

SHAREHOLDERS' FUNDS

(4,200

)

(4,200

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 December 2020.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 December 2020 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

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

(b)

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

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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 December 2020 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the director and authorised for issue on 20 September 2021 and were signed by:

Mr Antonio Manni - Director

1.	STATUTORY INFORMATION

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

The presentation currency of the financial statements is the Euro (€).

2.	STATEMENT OF COMPLIANCE

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

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Related party exemption

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

Investments in subsidiaries and associates

Investments in subsidiary and associate undertakings are recognised at cost.

Foreign currencies

Assets and liabilities in foreign currencies are translated into Euro at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into Euro at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2019 - NIL).

5.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

€

COST

Additions

2,600

At 30 December 2020

2,600

NET BOOK VALUE

At 30 December 2020

2,600

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Associated company

Techwaste SRL

Registered office: Via Delle Quattro Fontane 29, 00184 Roma, Italy

Nature of business: Consultancy

%

Class of shares:

holding

Ordinary

50.00

On 24 January 2020, the company acquired 5,000 (50%) shares in Techwaste SRL, a company incorporated in Italy with registration number RM-1567282, for €2,600.

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2020

2019

value:

€

€

1,000

Ordinary

€1

1,000

1,000

7.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr Antonio Manni.

The director, Mr Antonio Manni, holds all 100% of the issued share capital in HN3I Ltd.

HN3I Ltd is the parent company which holds all 100% of the issued share capital in Aleph Invest Ltd.