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COMPANY REGISTRATION NUMBER: 06754926

Alpha Management & Technology Ltd

Filleted Unaudited Abridged Financial Statements

30 November 2024

Alpha Management & Technology Ltd

Abridged Financial Statements

Year ended 30 November 2024

Contents | Page

Abridged statement of financial position | 1

Accounting policies | 3

Notes to the abridged financial statements | 6

Alpha Management & Technology Ltd

Abridged Statement of Financial Position

30 November 2024

| 2024 | 2023
Note | £ | £ | £

Fixed assets

Tangible assets | 4 |  | 2,015 | 2,687
Investments | 5 |  | 3,750 | 3,750
|  | ------- | -------
|  | 5,765 | 6,437

Current assets

Debtors | 162,739 |  | 199,600
Cash at bank and in hand | 142,979 |  | 107,276
| --------- |  | ---------
| 305,718 |  | 306,876

Creditors: amounts falling due within one year | 38,880 |  | 38,721
| --------- |  | ---------
Net current assets |  | 266,838 | 268,155
|  | --------- | ---------
Total assets less current liabilities |  | 272,603 | 274,592
|  | --------- | ---------
Net assets |  | 272,603 | 274,592
|  | --------- | ---------

Capital and reserves

Called up share capital |  | 5 | 5
Profit and loss account |  | 272,598 | 274,587
|  | --------- | ---------
Shareholders funds |  | 272,603 | 274,592
|  | --------- | ---------

These abridged financial statements 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 November 2024 the company 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 abridged financial statements 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 abridged financial statements .
All of the members have consented to the preparation of the abridged statement of financial position for the year ending 30 November 2024 in accordance with Section 444(2A) of the Companies Act 2006.

Alpha Management & Technology Ltd

Abridged Statement of Financial Position (continued)

30 November 2024
These abridged financial statements were approved by the board of directors and authorised for issue on 28 May 2025 , and are signed on behalf of the board by:

Mr Pawel Maszczyk |
Director |

Company registration number: 06754926

Alpha Management & Technology Ltd

Accounting Policies

Year ended 30 November 2024
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements 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 and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.
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.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and 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:

| Equipment | - | 25% reducing balance

Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Investments in associates
Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.
Investments in joint ventures
Investments in jointly controlled entities accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in jointly controlled entities accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the joint venture arising before or after the date of acquisition.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

Alpha Management & Technology Ltd

Notes to the Abridged Financial Statements

Year ended 30 November 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 47 Curzon Road, Ealing, London, W5 1NE.
2. Statement of compliance
These abridged financial statements 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. Employee numbers
The average number of persons employed by the company during the year amounted to 3 (2023: 2 ).
4. Tangible assets

| £
Cost |
At 1 December 2023 and 30 November 2024 | 10,703
| --------
Depreciation |
At 1 December 2023 | 8,016
Charge for the year | 672
| --------
At 30 November 2024 | 8,688
| --------
Carrying amount |
At 30 November 2024 | 2,015
| --------
At 30 November 2023 | 2,687
| --------

5. Investments

| £
Cost |
At 1 December 2023 and 30 November 2024 | 3,750
| -------
Impairment |
At 1 December 2023 and 30 November 2024 | –
| -------
Carrying amount |
At 30 November 2024 | 3,750
| -------
At 30 November 2023 | 3,750
| -------

6. Director's advances, credits and guarantees
At the year end the directors owed the company £339 (2023: (£444)) in non interest bearing loan.
7. Related party transactions
The company was under the control of Mr P Maszczyk throughout the current and previous year. Mr P Maszczyk is the managing director and majority shareholder. During the year the company paid P Maszczyk £27,000 (2023: £60,000) and I Maszczyk £18,000 (2023: £40,000) in dividends.