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Registered number: 02438265
Alpac Alloys Limited
ABRIDGED Financial Statements
For The Year Ended 30 June 2024
Nicholson Tax & Accounts
8 Chapel Street
Belper
DE56 1AR
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 02438265
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 227,514 242,944
227,514 242,944
CURRENT ASSETS
Stocks 120,678 113,939
Debtors 335,520 311,030
Cash at bank and in hand 10,651 32,559
466,849 457,528
Creditors: Amounts Falling Due Within One Year (491,852 ) (476,474 )
NET CURRENT ASSETS (LIABILITIES) (25,003 ) (18,946 )
TOTAL ASSETS LESS CURRENT LIABILITIES 202,511 223,998
Creditors: Amounts Falling Due After More Than One Year (55,273 ) (78,613 )
NET ASSETS 147,238 145,385
CAPITAL AND RESERVES
Called up share capital 5 100 100
Profit and Loss Account 147,138 145,285
SHAREHOLDERS' FUNDS 147,238 145,385
Page 1
Page 2
For the year ending 30 June 2024 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 30 June 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mrs Hazel Day
Director
Mr Mark Smith
Director
20th March 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Alpac Alloys Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02438265 . The registered office is 8 Chapel Street, Belper, Derbyshire, DE56 1AR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.3. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Leasehold not provided
Plant & Machinery 10% on reducing balance
Motor Vehicles 20% on reducing balance
Fixtures & Fittings 10% on reducing balance
Computer Equipment 33% on reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.
2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
2.6. 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.

...CONTINUED
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2.6. Taxation - continued
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. Average Number of Employees
Average number of employees, including directors, during the year was: 15 (2023: 16)
15 16
4. Tangible Assets
Total
£
Cost
As at 1 July 2023 611,691
Additions 3,050
As at 30 June 2024 614,741
Depreciation
As at 1 July 2023 368,747
Provided during the period 18,480
As at 30 June 2024 387,227
Net Book Value
As at 30 June 2024 227,514
As at 1 July 2023 242,944
5. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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