Alpine Forestry Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 12867109

ALPINE FORESTRY LIMITED

FILLETED UNAUDITED ACCOUNTS

30 September 2024

ALPINE FORESTRY LIMITED

STATEMENT OF FINANCIAL POSITION

30 September 2024

	2024		2023
Note	£	£	£	£

FIXED ASSETS

Tangible assets	5		149,889		115,547

CURRENT ASSETS

Debtors	6	34,117	39,659
Cash at bank and in hand		1,034	927
		--------	--------
		35,151	40,586

CREDITORS: amounts falling due within one year	7	97,418		53,831
		--------		--------
NET CURRENT LIABILITIES			62,267		13,245
			---------		---------
TOTAL ASSETS LESS CURRENT LIABILITIES			87,622		102,302

PROVISIONS	18,063	–
	--------	---------
NET ASSETS	69,559	102,302
	--------	---------

CAPITAL AND RESERVES

Called up share capital fully paid	1	1
Profit and loss account	69,558	102,301
	--------	---------
SHAREHOLDERS FUNDS	69,559	102,302
	--------	---------

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 September 2024 the business was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts .

ALPINE FORESTRY LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

30 September 2024

These accounts were approved by the board of directors and authorised for issue on 14 May 2025 , and are signed on behalf of the board by:

Mr T O Adams
Director

Company registration number: 12867109

ALPINE FORESTRY LIMITED

NOTES TO THE ACCOUNTS

YEAR ENDED 30 SEPTEMBER 2024

1. GENERAL INFORMATION

The business is a private business limited by shares, registered in England & Wales. The address of the registered office is 31 Clare Drive, Thrapston, Kettering, NN14 4TA, England.

2. STATEMENT OF COMPLIANCE

These accounts have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. ACCOUNTING POLICIES

Basis of preparation

The accounts have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The accounts are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and Machinery	-	15% reducing balance
Motor vehicles	-	25% straight line

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

4. EMPLOYEE NUMBERS

The average number of persons employed by the business during the year amounted to 1 (2023: 1 ).

5. TANGIBLE ASSETS

	Plant and machinery	Motor vehicles	Total
	£	£	£
Cost
At 1 October 2023	151,759	–	151,759
Additions	42,235	14,995	57,230
	---------	--------	---------
At 30 September 2024	193,994	14,995	208,989
	---------	--------	---------
Depreciation
At 1 October 2023	36,212	–	36,212
Charge for the year	22,576	312	22,888
	---------	--------	---------
At 30 September 2024	58,788	312	59,100
	---------	--------	---------
Carrying amount
At 30 September 2024	135,206	14,683	149,889
	---------	--------	---------
At 30 September 2023	115,547	–	115,547
	---------	--------	---------

6. DEBTORS

	2024	2023
	£	£
Trade debtors	19,016	25,542
Other debtors	15,101	14,117
	--------	--------
	34,117	39,659
	--------	--------

7. CREDITORS: amounts falling due within one year

	2024	2023
	£	£
Social security and other taxes	–	284
Other creditors	97,418	53,547
	--------	--------
	97,418	53,831
	--------	--------