IRIS Accounts Production v24.1.0.578 07313579 director 1.2.22 31.1.23 31.1.23 0 0 false true false false true false Fair value model iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh073135792022-01-31073135792023-01-31073135792022-02-012023-01-31073135792021-01-31073135792021-02-012022-01-31073135792022-01-3107313579ns15:EnglandWales2022-02-012023-01-3107313579ns14:PoundSterling2022-02-012023-01-3107313579ns10:Director12022-02-012023-01-3107313579ns10:PrivateLimitedCompanyLtd2022-02-012023-01-3107313579ns10:SmallEntities2022-02-012023-01-3107313579ns10:AuditExempt-NoAccountantsReport2022-02-012023-01-3107313579ns10:SmallCompaniesRegimeForDirectorsReport2022-02-012023-01-3107313579ns10:SmallCompaniesRegimeForAccounts2022-02-012023-01-3107313579ns10:FullAccounts2022-02-012023-01-3107313579ns10:Director22022-02-012023-01-3107313579ns10:RegisteredOffice2022-02-012023-01-3107313579ns5:CurrentFinancialInstruments2023-01-3107313579ns5:CurrentFinancialInstruments2022-01-3107313579ns5:Non-currentFinancialInstruments2023-01-3107313579ns5:Non-currentFinancialInstruments2022-01-3107313579ns5:ShareCapital2023-01-3107313579ns5:ShareCapital2022-01-3107313579ns5:RevaluationReserve2023-01-3107313579ns5:RevaluationReserve2022-01-3107313579ns5:RetainedEarningsAccumulatedLosses2023-01-3107313579ns5:RetainedEarningsAccumulatedLosses2022-01-3107313579ns5:PlantMachinery2022-02-012023-01-3107313579ns5:PlantMachinery2022-01-3107313579ns5:PlantMachinery2023-01-3107313579ns5:PlantMachinery2022-01-3107313579ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-01-3107313579ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-01-3107313579ns5:RevaluationReserve2022-01-31
REGISTERED NUMBER: 07313579 (England and Wales)















Unaudited Financial Statements for the Year Ended 31st January 2023

for

ALC Holdings (NW) Limited

ALC Holdings (NW) Limited (Registered number: 07313579)






Contents of the Financial Statements
for the Year Ended 31st January 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ALC Holdings (NW) Limited

Company Information
for the Year Ended 31st January 2023







DIRECTOR: A L Carroll





REGISTERED OFFICE: 169 Rose Lane
Mossley Hill
Liverpool
Merseyside
L18 5EA





REGISTERED NUMBER: 07313579 (England and Wales)





ACCOUNTANTS: OCG Accountants Ltd
Biz Hub Tees Valley
Belasis Hall Technology Park
Coxwold Way
Billingham
Co. Durham
TS23 4EA

ALC Holdings (NW) Limited (Registered number: 07313579)

Balance Sheet
31st January 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 - 150
Investments 5 10 10
Investment property 6 751,659 751,659
751,669 751,819

CURRENT ASSETS
Debtors 7 286,376 190,000
Cash at bank 256,334 276,410
542,710 466,410
CREDITORS
Amounts falling due within one year 8 (129,174 ) (111,194 )
NET CURRENT ASSETS 413,536 355,216
TOTAL ASSETS LESS CURRENT LIABILITIES 1,165,205 1,107,035

CREDITORS
Amounts falling due after more than one
year

9

(323,251

)

(279,042

)

PROVISIONS FOR LIABILITIES (59,850 ) (59,850 )
NET ASSETS 782,104 768,143

CAPITAL AND RESERVES
Called up share capital 10 10
Revaluation reserve 11 255,150 255,150
Retained earnings 526,944 512,983
782,104 768,143

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2023 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.

ALC Holdings (NW) Limited (Registered number: 07313579)

Balance Sheet - continued
31st January 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 director and authorised for issue on 22nd April 2024 and were signed by:





A L Carroll - Director


ALC Holdings (NW) Limited (Registered number: 07313579)

Notes to the Financial Statements
for the Year Ended 31st January 2023

1. STATUTORY INFORMATION

ALC Holdings (NW) 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.

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 as modified by the revaluation of certain assets.

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 - straight line over 3 years

INVESTMENTS IN SUBSIDIARIES
Investments in subsidiary undertakings are recognised at cost.

INVESTMENT PROPERTY
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

TAXATION
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

DEFERRED TAX
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

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

ALC Holdings (NW) Limited (Registered number: 07313579)

Notes to the Financial Statements - continued
for the Year Ended 31st January 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st February 2022
and 31st January 2023 1,915
DEPRECIATION
At 1st February 2022 1,765
Charge for year 150
At 31st January 2023 1,915
NET BOOK VALUE
At 31st January 2023 -
At 31st January 2022 150

5. FIXED ASSET INVESTMENTS

The company's investments at the Balance Sheet date include the following:

Property Company North West Ltd (100% holding)

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1st February 2022
and 31st January 2023 751,659
NET BOOK VALUE
At 31st January 2023 751,659
At 31st January 2022 751,659

Fair value at 31st January 2023 is represented by:
£   
Valuation in 2022 315,000
Cost 436,659
751,659

The director sees no benefit in revaluing the asset.

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 286,376 190,000

ALC Holdings (NW) Limited (Registered number: 07313579)

Notes to the Financial Statements - continued
for the Year Ended 31st January 2023

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 19,938 35,255
Amounts owed to group undertakings 16,343 16,343
Taxation and social security 21,594 22,285
Other creditors 71,299 37,311
129,174 111,194

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 323,251 279,042

10. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Mortgages 308,189 269,296

11. RESERVES
Revaluation
reserve
£   
At 1st February 2022
and 31st January 2023 255,150