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Registration number: 13454031

ALKR Group Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 December 2023

 

ALKR Group Limited

Contents

Balance Sheet

1

Notes to the Unaudited Financial Statements

2 to 4

 

ALKR Group Limited

(Registration number: 13454031)
Balance Sheet as at 31 December 2023

Note

2023
£

30 June
2022
£

Current assets

 

Debtors

5

904

101

Creditors: Amounts falling due within one year

6

(803)

-

Net assets

 

101

101

Capital and reserves

 

Called up share capital

101

101

Shareholders' funds

 

101

101

For the financial 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.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have 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.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 2 April 2024 and signed on its behalf by:
 

.........................................
Mrs Karen Lesley McCafferty
Director

 

ALKR Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2023

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The company was formerly known as Courts Group Limited.

The address of its registered office is:
Oakleigh House
High Street
Hartley Wintney
Hampshire
RG27 8PE

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Group accounts not prepared

The company has taken advantage of the exemption provided by Section 398 of the Companies Act 2006 and has not prepared group accounts.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

 

ALKR Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2023

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2022 - 2).

4

Investments

2023
£

30 June
2022
£

Subsidiaries

Cost or valuation

Provision

Carrying amount

At 31 December 2023

 

ALKR Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2023

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking

Registered office

Holding

Proportion of voting rights and shares held

     

2023

2022

Subsidiary undertakings

ALKR Holdings Limited (no. 10728989)

2 Old Bath Road, Newbury, England, RG14 1QL

England and Wales

A Ordinary

100%

100%

Subsidiary undertakings

ALKR Holdings Limited (no. 10728989)

The principal activity of ALKR Holdings Limited (no. 10728989) is property rental.

5

Debtors

Current

Note

2023
£

30 June
2022
£

Amounts owed by related parties

7

803

-

Other debtors

 

101

101

6

Creditors

Creditors: amounts falling due within one year

2023
£

30 June
2022
£

Due within one year

Other creditors

803

-

7

Related party transactions

Summary of transactions with all subsidiaries

Summary of transactions with other related parties

During the year, ALKR Holdings Limited had a loan with the parent company ALKR Group Limited. At the balance sheet date £803 (2022: £NIL) remains due to ALKR Holdings Limited.