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REGISTERED NUMBER: 10774773 (England and Wales)















ALTO COMMS LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023






ALTO COMMS LIMITED (REGISTERED NUMBER: 10774773)

CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 December 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ALTO COMMS LIMITED

COMPANY INFORMATION
for the year ended 31 December 2023







DIRECTORS: D Williams
S Pain





REGISTERED OFFICE: 1st Floor
11 Moor Bottom
Honley
Holmfirth
West Yorskhire
HD9 6DN





REGISTERED NUMBER: 10774773 (England and Wales)





ACCOUNTANTS: Sheards
Chartered Accountants
Vernon House
40 New North Road
Huddersfield
West Yorkshire
HD1 5LS

ALTO COMMS LIMITED (REGISTERED NUMBER: 10774773)

BALANCE SHEET
31 December 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 212 -

CURRENT ASSETS
Stocks 1,080 530
Debtors 5 4,193 6,921
Cash at bank and in hand 48,147 20,676
53,420 28,127
CREDITORS
Amounts falling due within one year 6 (43,580 ) (19,225 )
NET CURRENT ASSETS 9,840 8,902
TOTAL ASSETS LESS CURRENT
LIABILITIES

10,052

8,902

CAPITAL AND RESERVES
Called up share capital 310 310
Retained earnings 9,742 8,592
SHAREHOLDERS' FUNDS 10,052 8,902

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

ALTO COMMS LIMITED (REGISTERED NUMBER: 10774773)

BALANCE SHEET - continued
31 December 2023


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

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

The financial statements were approved by the Board of Directors and authorised for issue on 15 April 2024 and were signed on its behalf by:




S Pain - Director



D Williams - Director


ALTO COMMS LIMITED (REGISTERED NUMBER: 10774773)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2023


1. STATUTORY INFORMATION

Alto Comms Limited 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 Pound Sterling (£).


2. ACCOUNTING POLICIES

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

Turnover
Turnover is measured at the invoiced value, net of value added tax, of services and goods provided at the invoiced date

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Basic financial assets, which include trade and other debtors, and cash and bank balances, are initially measured at transaction price including transaction costs.

Financial assets are assessed for indicators of impairment at each balance sheet date, with any impairment losses being recognised in profit or loss. If there is a decrease in the impairment loss arising from an event accruing after the impairment was recognised, the impairment is reversed in profit or loss.

Financial liabilities are classified depending on the substance of the contractual arrangements entered into.

Basic financial liabilities, including trade and other creditors, and accruals, are initially recognised at transaction price.

Financial assets and liabilities are derecognised when the company's contractual obligations are settled, cancelled or they expire.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

ALTO COMMS LIMITED (REGISTERED NUMBER: 10774773)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2023


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
Additions 317
At 31 December 2023 317
DEPRECIATION
Charge for year 105
At 31 December 2023 105
NET BOOK VALUE
At 31 December 2023 212

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 3,250 3,157
Other debtors 943 3,764
4,193 6,921

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 35,177 10,376
Taxation and social security 969 2,411
Other creditors 7,434 6,438
43,580 19,225