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REGISTERED NUMBER: 04049833 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

ALCHEMY EXPO LIMITED

ALCHEMY EXPO LIMITED (REGISTERED NUMBER: 04049833)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ALCHEMY EXPO LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTOR: A N Butcher





REGISTERED OFFICE: Unit G1
South Point Ind Estate
Foreshore Road
Cardiff Bay
Cardiff
CF10 4SP





REGISTERED NUMBER: 04049833 (England and Wales)





ACCOUNTANTS: DAVID WRIGHT ACCOUNTANTS LIMITED
Unit 10
Bridgend Business Park
Bennett Street
Bridgend
Glamorgan
CF31 3SH

ALCHEMY EXPO LIMITED (REGISTERED NUMBER: 04049833)

BALANCE SHEET
30 SEPTEMBER 2024

30/9/24 30/9/23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 122,795 114,800
122,795 114,800

CURRENT ASSETS
Stocks 48,500 50,500
Debtors 6 418,557 331,767
Investments 7 160,023 160,023
Cash at bank and in hand 549,898 490,658
1,176,978 1,032,948
CREDITORS
Amounts falling due within one year 8 336,142 324,441
NET CURRENT ASSETS 840,836 708,507
TOTAL ASSETS LESS CURRENT
LIABILITIES

963,631

823,307

CREDITORS
Amounts falling due after more than one year 9 (155,751 ) (216,203 )

PROVISIONS FOR LIABILITIES (24,743 ) (19,681 )
NET ASSETS 783,137 587,423

CAPITAL AND RESERVES
Called up share capital 17,602 17,602
Share premium 400 400
Retained earnings 765,135 569,421
SHAREHOLDERS' FUNDS 783,137 587,423

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

ALCHEMY EXPO LIMITED (REGISTERED NUMBER: 04049833)

BALANCE SHEET - continued
30 SEPTEMBER 2024


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 June 2025 and were signed by:





A N Butcher - Director


ALCHEMY EXPO LIMITED (REGISTERED NUMBER: 04049833)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024


1. STATUTORY INFORMATION

Alchemy Expo Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2000 has been amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

ALCHEMY EXPO LIMITED (REGISTERED NUMBER: 04049833)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution scheme. Contributions payable to the company's pension scheme are charged to the profit and loss account in the period to which they relate.

For defined contribution schemes the amount charged to the profit and loss account in respect of pension costs and other post- retirement benefits is the contributions payable in the year. Differences between contributions payable in the year and contributions actually paid are shown as either accruals or prepayments in the balance sheet.

Government grants
Government grants relating to tangible fixed assets are treated as deferred income and released to the profit and loss account over the expected useful lives of the assets concerned. Other grants are credited to the profit and loss account as the related expenditure is incurred.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2023 - 12 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2023
and 30 September 2024 5,600
AMORTISATION
At 1 October 2023
and 30 September 2024 5,600
NET BOOK VALUE
At 30 September 2024 -
At 30 September 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2023 776,498
Additions 41,258
At 30 September 2024 817,756
DEPRECIATION
At 1 October 2023 661,698
Charge for year 33,263
At 30 September 2024 694,961
NET BOOK VALUE
At 30 September 2024 122,795
At 30 September 2023 114,800

ALCHEMY EXPO LIMITED (REGISTERED NUMBER: 04049833)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/9/24 30/9/23
£    £   
Trade debtors 244,637 42,120
Other debtors 173,920 289,647
418,557 331,767

7. CURRENT ASSET INVESTMENTS
30/9/24 30/9/23
£    £   
Other investments 160,023 160,023

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/9/24 30/9/23
£    £   
Bank loans and overdrafts 33,975 33,975
Trade creditors 24,400 61,123
Taxation and social security 122,706 66,184
Other creditors 155,061 163,159
336,142 324,441

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30/9/24 30/9/23
£    £   
Bank loans 155,751 185,672
Other creditors - 30,531
155,751 216,203

10. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
30/9/24 30/9/23
£    £   
Within one year 15,750 21,000
Between one and five years - 15,750
15,750 36,750

11. SECURED DEBTS

The following secured debts are included within creditors:

30/9/24 30/9/23
£    £   
Bank loans 189,726 219,647

ALCHEMY EXPO LIMITED (REGISTERED NUMBER: 04049833)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


12. ADVANCED PAYMENT NOTICE

Within other debtors is the sum of £146,841 paid to HMRC under the Advanced Payment Notice regime introduced by government legislation on 17th July 2014 . The amount was paid prior to the necessity for HMRC to determine whether any actual liability existed. HMRC raised an assessment of £146,841 which related to the tax year 2012/13, and later raised a further assessment of £142,708 which related to the tax year 2013/14, both in connection with a tax scheme known as the partly paid share scheme. The appeals against the assessments were heard at the First Tier Tribunal in January 2024 but the Tribunal has not yet issued its decision. Until such time as the Tribunal reaches its decision , in the opinion of the director , based upon Counsel's opinion, no such liabilities exist.