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Registered number: 12373790
Alcotec Limited
Directors' Report and
Unaudited Financial Statements
For The Year Ended 31 December 2023
Directors' Report and Unaudited Financial Statements
Contents
Page
Company Information 1
Directors' Report 2
Accountants' Report 3
Statement of Income and Retained Earnings 4
Balance Sheet 5—6
Notes to the Financial Statements 7—9
Page 1
Company Information
Directors A F Phillips
G P Visagie
M V Hooper
Secretary Exceed Cosec Services Limited
Company Number 12373790
Registered Office Bank House
81 St Judes Road
Englefield Green
TW20 0DF
Accountants Exceed Accountants Limited
Bank House, 81 St Judes Road
Englefield Green
Surrey
TW20 0DF
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Page 2
Directors' Report
The directors present their report and the financial statements for the year ended 31 December 2023 .
Principal Activity
The company's principal activity continues to be that of distribution of wine.
Directors
The directors who held office during the year were as follows:
A F Phillips
G P Visagie
M V Hooper Appointed 24/08/2023
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
A F Phillips
Director
26/01/2024
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Page 3
Accountants' Report
In accordance with the engagement letter dated , and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.
You have acknowledged on the balance sheet as at year ended 31 December 2023 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
26/01/2024
Exceed Accountants Limited
Bank House, 81 St Judes Road
Englefield Green
Surrey
TW20 0DF
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Statement of Income and Retained Earnings
2023 2022
Notes £ £
TURNOVER 260,225 130,970
Cost of sales (149,655 ) (74,487 )
GROSS PROFIT 110,570 56,483
Distribution costs 1,626 (809 )
Administrative expenses (56,397 ) (12,853 )
OPERATING PROFIT AND PROFIT BEFORE TAXATION 55,799 42,821
Tax on Profit (10,867 ) -
PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR 44,932 42,821
RETAINED EARNINGS
As at 1 January 2023 42,821 -
As at 31 December 2023 87,753 42,821
The notes on pages 7 to 9 form part of these financial statements.
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Balance Sheet
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 30,280 40,967
30,280 40,967
CURRENT ASSETS
Debtors 4 - 19,462
Cash at bank and in hand 83,321 901
83,321 20,363
Creditors: Amounts Falling Due Within One Year 5 (25,846 ) (18,507 )
NET CURRENT ASSETS (LIABILITIES) 57,475 1,856
TOTAL ASSETS LESS CURRENT LIABILITIES 87,755 42,823
NET ASSETS 87,755 42,823
CAPITAL AND RESERVES
Called up share capital 6 2 2
Profit and Loss Account 87,753 42,821
SHAREHOLDERS' FUNDS 87,755 42,823
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For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
On behalf of the board
A F Phillips
Director
26/01/2024
The notes on pages 7 to 9 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 4 years straight line
1.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
1.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 3 (2022: 3)
3 3
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3. Tangible Assets
Motor Vehicles
£
Cost
As at 1 January 2023 42,748
As at 31 December 2023 42,748
Depreciation
As at 1 January 2023 1,781
Provided during the period 10,687
As at 31 December 2023 12,468
Net Book Value
As at 31 December 2023 30,280
As at 1 January 2023 40,967
4. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 19,462
- 19,462
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors - 11,274
Corporation tax 10,867 -
Other creditors 13,779 6,033
Accruals and deferred income 1,200 1,200
25,846 18,507
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6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
Value Number 2023 2022
Allotted, called up and fully paid £ £ £
Ordinary Shares 1 2 2 2
7. Ultimate Controlling Party
The company's ultimate controlling party is M Hooper.
8. General Information
Alcotec Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12373790 . The registered office is Bank House, 81 St Judes Road, Englefield Green, TW20 0DF.
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