BrightAccountsProduction v1.0.0 v1.0.0 2023-06-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company is the supply and installation of point of sale software and hardware operating systems. 3 February 2025 0 0 NI645528 2024-05-31 NI645528 2023-05-31 NI645528 2022-05-31 NI645528 2023-06-01 2024-05-31 NI645528 2022-06-01 2023-05-31 NI645528 uk-bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 NI645528 uk-curr:PoundSterling 2023-06-01 2024-05-31 NI645528 uk-bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-05-31 NI645528 uk-bus:FullAccounts 2023-06-01 2024-05-31 NI645528 uk-bus:CompanySecretaryDirector1 2023-06-01 2024-05-31 NI645528 uk-bus:Director2 2023-06-01 2024-05-31 NI645528 uk-bus:CompanySecretary1 2023-06-01 2024-05-31 NI645528 uk-bus:RegisteredOffice 2023-06-01 2024-05-31 NI645528 uk-bus:Agent1 2023-06-01 2024-05-31 NI645528 uk-core:ShareCapital 2024-05-31 NI645528 uk-core:ShareCapital 2023-05-31 NI645528 uk-core:RetainedEarningsAccumulatedLosses 2024-05-31 NI645528 uk-core:RetainedEarningsAccumulatedLosses 2023-05-31 NI645528 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-05-31 NI645528 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2023-05-31 NI645528 uk-bus:FRS102 2023-06-01 2024-05-31 NI645528 uk-core:WithinOneYear 2024-05-31 NI645528 uk-core:WithinOneYear 2023-05-31 NI645528 2023-06-01 2024-05-31 NI645528 uk-bus:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 xbrli:pure iso4217:GBP xbrli:shares
Company Registration Number: NI645528
 
 
Alpha EPOS Limited
 
Unaudited Financial Statements
 
for the financial year ended 31 May 2024
Alpha EPOS Limited
DIRECTORS AND OTHER INFORMATION

 
Directors Eamon Breslin
Liam Gillespie
 
 
Company Secretary Eamon Breslin
 
 
Company Registration Number NI645528
 
 
Registered Office Sentinel House
13 Pump Street
Derry
BT48 6JG
 
 
Accountants MCI Chartered Accountants
Sentinel House
13 Pump Street
Derry,
BT48 6JG
 
 
Bankers Bank of Ireland
  27 Culmore Road
  Derry
  BT48 8JB



Alpha EPOS Limited
Company Registration Number: NI645528
BALANCE SHEET
as at 31 May 2024

2024 2023
Notes £ £
 
Current Assets
Stocks 3 26,500 25,250
Debtors 4 2,780 2,816
Cash and cash equivalents 27,127 20,104
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56,407 48,170
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Creditors: amounts falling due within one year 5 (6,589) (7,767)
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Net Current Assets 49,818 40,403
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Total Assets less Current Liabilities 49,818 40,403
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Capital and Reserves
Called up share capital 10 10
Statement of income and retained earnings 49,808 40,393
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Shareholders' Funds 49,818 40,403
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The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).
           
The company has taken advantage of the exemption under section 444 not to file the Statement of Income and Retained Earnings and Directors' Report.
           
For the financial year ended 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
           
The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.
           
The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.
           
Approved by the Board and authorised for issue on 3 February 2025 and signed on its behalf by
           
           
Eamon Breslin          
Director          
           
           
Liam Gillespie
Director
           



Alpha EPOS Limited
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 May 2024

   
1. General Information
 
Alpha EPOS Limited is a company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI645528. The registered office of the company is Sentinel House, 13 Pump Street, Derry, BT48 6JG. The principal activity of the company is the supply and installation of point of sale software and hardware operating systems. The financial statements have been presented in Pound (£) which is also the functional currency of the company.
         
2. Summary of Significant Accounting Policies
 
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
 
Statement of compliance
The financial statements of the company for the financial year ended 31 May 2024 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
 
Basis of preparation
he financial statements have been prepared in accordance with The Financial Reporting Standard Applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. The financial statements have been prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are prepared in sterling which is the functional currency of the company.
 
Turnover
Turnover is measured at the fair value of the consideration receivable net of VAT and discounts. The policy adopted for the recognition of turnover is as follows:

Sale of goods
Turnover from the sale of point of sale systems is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer and the amount of turnover can be measured reliably and it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on delivery to the end user.

Rental income
Rental Income is recognised when the right to receive payment is established.
 
Provisions
Provisions are recognised when the company has an obligation at the balance sheet date as a result of a past event and it is probable that an outflow of ecnomic benefits will be required in settlement of that obligation and the amount of the obligation can be reliably estimated.
 
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition. Costs is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.
 
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
 
Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
 
Taxation
The charge for taxation is based on the results for the year and takes into account taxation deferred because of timing differences between the treatment of certain items for taxation and accounting purposes. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. Provision is made at the rates expected to apply when the timing differences reverse. Timing differences are differences between the company's taxable profits and its results as stated in the financial statements that arise from the inclusion of gains and losses in taxable profits in periods different from those in which they are recognised in the financial statements.
       
3. Stocks 2024 2023
  £ £
 
Finished goods and goods for resale 26,500 25,250
  ═════════ ═════════
       
4. Debtors 2024 2023
  £ £
 
Trade debtors 2,780 2,816
  ═════════ ═════════
       
5. Creditors 2024 2023
Amounts falling due within one year £ £
 
Trade creditors 271 150
Taxation 4,968 6,367
Accruals 1,350 1,250
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  6,589 7,767
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