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ALM POSTCARD LTD

Registered Number
14169535
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

ALM POSTCARD LTD
Company Information
for the year from 1 July 2023 to 30 June 2024

Directors

MILLION, Laura
YOUNG, Angie

Registered Address

Westgate House
Westgate
Wetherby
LS22 6LL

Registered Number

14169535 (England and Wales)
ALM POSTCARD LTD
Balance Sheet as at
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets34,4794,527
4,4794,527
Current assets
Stocks48,5849,903
Debtors16,47729,587
Cash at bank and on hand11,72815,268
36,78954,758
Creditors amounts falling due within one year5(79,349)(54,992)
Net current assets (liabilities)(42,560)(234)
Total assets less current liabilities(38,081)4,293
Net assets(38,081)4,293
Capital and reserves
Share premium1010
Profit and loss account(38,091)4,283
Shareholders' funds(38,081)4,293
The financial statements were approved and authorised for issue by the Board of Directors on 24 March 2025, and are signed on its behalf by:
MILLION, Laura
Director
YOUNG, Angie
Director

Registered Company No. 14169535
ALM POSTCARD LTD
Notes to the Financial Statements
for the year ended 30 June 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20242023
Average number of employees during the year77
3.Tangible fixed assets

Fixtures & fittings

Total

££
Cost or valuation
At 01 July 235,0305,030
Additions450450
At 30 June 245,4805,480
Depreciation and impairment
At 01 July 23503503
Charge for year498498
At 30 June 241,0011,001
Net book value
At 30 June 244,4794,479
At 30 June 234,5274,527
4.Stocks

2024

2023

££
Raw materials and consumables8,5849,903
Total8,5849,903
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables38,7971,224
Bank borrowings and overdrafts200-
Taxation and social security4,6686,631
Other creditors30,94424,190
Accrued liabilities and deferred income4,74022,947
Total79,34954,992