REGISTERED NUMBER: 11079047 (England and Wales)

Alpha Garage Equipment Ltd

Unaudited Financial Statements for the Year Ended 31st December 2024

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M Zuppiroli

REGISTERED OFFICE:

10 Little Balmer

Buckingham Industrial Park

Buckingham

Buckinghamshire

MK18 1TF

REGISTERED NUMBER:

11079047 (England and Wales)

ACCOUNTANTS:

Courts Accountancy Services Ltd

Investment House

24 Vicarage Road

Winslow

Buckinghamshire

MK18 3BE

FIXED ASSETS

Property, plant and equipment

4

3,655

2,617

CURRENT ASSETS

Inventories

386,465

241,048

Debtors

5

86,763

125,074

Cash at bank

56,177

114,313

529,405

480,435

CREDITORS

Amounts falling due within one year

6

250,756

264,976

NET CURRENT ASSETS

278,649

215,459

TOTAL ASSETS LESS CURRENT LIABILITIES

282,304

218,076

CREDITORS

Amounts falling due after more than one year

7

12,777

56,738

NET ASSETS

269,527

161,338

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

269,427

161,238

SHAREHOLDERS' FUNDS

269,527

161,338

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 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.

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 20th June 2025 and were signed by:

M Zuppiroli - Director

1.	STATUTORY INFORMATION

Alpha Garage Equipment Ltd 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

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

Inventories 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1st January 2024

5,845

Additions

1,910

At 31st December 2024

7,755

DEPRECIATION

At 1st January 2024

3,228

Charge for year

872

At 31st December 2024

4,100

NET BOOK VALUE

At 31st December 2024

3,655

At 31st December 2023

2,617

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

86,381

124,692

Other debtors

382

382

86,763

125,074

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans and overdrafts

11,500

-

Trade creditors

174,520

198,300

Taxation and social security

56,472

63,217

Other creditors

8,264

3,459

250,756

264,976

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans

12,777

20,894

Other creditors

-

35,844

12,777

56,738