Registered number
02788192
New Alphabet Group Limited
Unaudited Filleted Accounts
31 March 2024
New Alphabet Group Limited
Registered number: 02788192
Balance Sheet
as at 31 March 2024
Notes 2024 2023
£ £
Current assets
Stocks 67,383 72,879
Debtors 5 48,000 53,368
Investments held as current assets 6 2 35,002
Cash at bank and in hand 582 13,339
115,967 174,588
Creditors: amounts falling due within one year 7 (106,965) (145,636)
Net current assets 9,002 28,952
Total assets less current liabilities 9,002 28,952
Creditors: amounts falling due after more than one year 8 (41,777) (45,563)
Net liabilities (32,775) (16,611)
Capital and reserves
Called up share capital 200 200
Profit and loss account (32,975) (16,811)
Shareholders' funds (32,775) (16,611)
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr Robin James Hyslop
Director
Approved by the board on 19 May 2025
New Alphabet Group Limited
Notes to the Accounts
for the year ended 31 March 2024
1 Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings over 50 years
Leasehold land and buildings over the lease term
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment 25% Reducing Balance
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Intangible fixed assets £
Goodwill:
Cost
At 1 April 2023 150,000
At 31 March 2024 150,000
Amortisation
At 1 April 2023 150,000
At 31 March 2024 150,000
Net book value
At 31 March 2024 -
Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.
4 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2023 103,402
At 31 March 2024 103,402
Depreciation
At 1 April 2023 103,402
At 31 March 2024 103,402
Net book value
At 31 March 2024 -
5 Debtors 2024 2023
£ £
Trade debtors - 5,364
Amounts owed by group undertakings and undertakings in which the company has a participating interest 48,000 48,000
Other debtors - 4
48,000 53,368
6 Investments held as current assets 2024 2023
£ £
Fair value
Unlisted investments 2 35,002
7 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors - 2,733
Amounts owed to group undertakings and undertakings in which the company has a participating interest 92,919 121,323
Taxation and social security costs 6,357 (1,337)
Other creditors 7,689 22,917
106,965 145,636
8 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 41,777 45,563
9 Other information
New Alphabet Group Limited is a private company limited by shares and incorporated in England. Its registered office is:
New Alphabet House
Carden Street
Worcester
WR1 2AT
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