Company registration number 6267793 (England and Wales)
ALPHA INTEGRATED SYSTEMS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
PAGES FOR FILING WITH REGISTRAR
ALPHA INTEGRATED SYSTEMS LIMITED
CONTENTS
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 6
ALPHA INTEGRATED SYSTEMS LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
31 MAY 2024
31 May 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
3
177,898
141,816
Current assets
Stocks
62,550
70,802
Debtors
4
289,988
213,850
Cash at bank and in hand
198,338
33,404
550,876
318,056
Creditors: amounts falling due within one year
5
(393,050)
(198,070)
Net current assets
157,826
119,986
Total assets less current liabilities
335,724
261,802
Creditors: amounts falling due after more than one year
6
(70,943)
(48,458)
Provisions for liabilities
7
(24,231)
(35,454)
Net assets
240,550
177,890
Capital and reserves
Called up share capital
8
4
4
Profit and loss reserves
240,546
177,886
Total equity
240,550
177,890
ALPHA INTEGRATED SYSTEMS LIMITED
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT
31 MAY 2024
31 May 2024
- 2 -

For the financial year ended 31 May 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 of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 26 March 2025 and are signed on its behalf by:
N A Watts
Director
Company registration number 6267793 (England and Wales)
ALPHA INTEGRATED SYSTEMS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
- 3 -
1
Accounting policies
Company information

Alpha Integrated Systems Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 6, Valencia Court, Pontefract Road, Normanton, West Yorkshire, WF6 1ZD.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

Turnover is recognised upon the provision of services.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost less depreciation.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% reducing balance
Fixtures and fittings
15% & 25% reducing balance
Motor vehicles
15% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

 

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

ALPHA INTEGRATED SYSTEMS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2024
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

 

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.7
Leases

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the statement of financial position as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
9
9
ALPHA INTEGRATED SYSTEMS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2024
- 5 -
3
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
Cost
At 1 June 2023
45,075
12,873
150,214
208,162
Additions
-
0
4,738
80,976
85,714
Disposals
-
0
-
0
(46,838)
(46,838)
At 31 May 2024
45,075
17,611
184,352
247,038
Depreciation and impairment
At 1 June 2023
26,109
2,785
37,452
66,346
Depreciation charged in the year
4,741
2,153
12,357
19,251
Eliminated in respect of disposals
-
0
-
0
(16,457)
(16,457)
At 31 May 2024
30,850
4,938
33,352
69,140
Carrying amount
At 31 May 2024
14,225
12,673
151,000
177,898
At 31 May 2023
18,966
10,088
112,762
141,816
4
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
285,188
209,050
Other debtors
4,800
4,800
289,988
213,850
5
Creditors: amounts falling due within one year
2024
2023
£
£
Obligations under finance leases
66,676
35,245
Trade creditors
68,945
68,389
Corporation tax
43,375
40,400
Other taxation and social security
38,533
50,990
Other creditors
3,360
196
Accruals and deferred income
172,161
2,850
393,050
198,070

Obligations under finance leases are secured on the assets to which they relate.

ALPHA INTEGRATED SYSTEMS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2024
- 6 -
6
Creditors: amounts falling due after more than one year
2024
2023
£
£
Obligations under finance leases
70,943
48,458

Obligations under finance leases are secured on the assets to which they relate.

7
Provisions for liabilities
2024
2023
£
£
Deferred tax liabilities
24,231
35,454
8
Called up share capital
2024
2023
2024
2023
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
4
4
4
4
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