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REGISTERED NUMBER: 02706818 (England and Wales)















Financial Statements for the Year Ended 31 March 2025

for

Alcomax (Investments) Ltd

Alcomax (Investments) Ltd (Registered number: 02706818)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Alcomax (Investments) Ltd

Company Information
for the Year Ended 31 March 2025







DIRECTORS: Mrs Vijayanthi Sivakumar
Mr Selvaretnam Sivakumar





SECRETARY: Mr Selvaretnam Sivakumar





REGISTERED OFFICE: 122 Loampit Vale
London
SE13 7SN





REGISTERED NUMBER: 02706818 (England and Wales)





ACCOUNTANTS: Palak Services Limited
80 Woodrush Way
Romford
Essex
RM6 5BL

Alcomax (Investments) Ltd (Registered number: 02706818)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 7 10

CURRENT ASSETS
Stocks 5 12,173,586 11,770,246
Debtors 6 6,541 6,328
Cash at bank 30,543 71,829
12,210,670 11,848,403
CREDITORS
Amounts falling due within one year 7 2,217,537 2,622,404
NET CURRENT ASSETS 9,993,133 9,225,999
TOTAL ASSETS LESS CURRENT
LIABILITIES

9,993,140

9,226,009

CREDITORS
Amounts falling due after more than
one year

8

1,138,054

1,191,756
NET ASSETS 8,855,086 8,034,253

CAPITAL AND RESERVES
Called up share capital 10 50,000 50,000
Retained earnings 11 8,805,086 7,984,253
SHAREHOLDERS' FUNDS 8,855,086 8,034,253

Alcomax (Investments) Ltd (Registered number: 02706818)

Balance Sheet - continued
31 March 2025


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 authorised for issue by the Board of Directors and authorised for issue on 4 August 2025 and were signed on its behalf by:





Mr Selvaretnam Sivakumar - Director


Alcomax (Investments) Ltd (Registered number: 02706818)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Alcomax (Investments) 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Going concern
The directors consider that the financial resources available to the Company are adequate to meet its operational needs for the foreseeable future or at least 12 months from the date of signature of these accounts. Accordingly, the going concern basis has been adopted in preparing these financial statements.

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

The turnover represents sales of properties, property related transactions and rental income. Revenue from sales of long leasehold and freehold assets are recognised where the sale becomes unconditional which is normally on completion. Revenue from rent and services is recognised for the period for which it is due.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery : 25% on reducing balance
Fixture and fittings : 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.

Alcomax (Investments) Ltd (Registered number: 02706818)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

2. ACCOUNTING POLICIES - continued

Financial instruments
Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts which are an integral part of the company's cash management.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

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.

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

Alcomax (Investments) Ltd (Registered number: 02706818)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and
machinery fittings Totals
£    £    £   
COST
At 1 April 2024
and 31 March 2025 4,313 5,367 9,680
DEPRECIATION
At 1 April 2024 4,310 5,360 9,670
Charge for year 1 2 3
At 31 March 2025 4,311 5,362 9,673
NET BOOK VALUE
At 31 March 2025 2 5 7
At 31 March 2024 3 7 10

5. STOCKS
31.3.25 31.3.24
£    £   
Properties 12,173,586 11,770,246

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Prepayments and accrued income 6,541 6,328

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans and overdrafts 241,934 362,610
Trade creditors (1 ) (1 )
Tax 273,612 239,450
Other creditors 220,772 204,585
Director's current account 1,481,220 1,815,760
2,217,537 2,622,404

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans more 5 yr by instal 1,138,054 1,191,756

Alcomax (Investments) Ltd (Registered number: 02706818)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued
31.3.25 31.3.24
£    £   
Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 1,138,054 1,191,756

9. SECURED DEBTS

The following secured debts are included within creditors:

31.3.25 31.3.24
£    £   
Bank loans 1,379,988 1,554,366

The bank loans are secured by fixed and floating charges on various properties that the company holds.

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.25 31.3.24
value: £    £   
50,000 Ordinary 1 50,000 50,000

11. RESERVES
Retained
earnings
£   

At 1 April 2024 7,984,253
Profit for the year 820,833
At 31 March 2025 8,805,086

12. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included in the creditors is an amount of £1,481,220 (2024:£1,815,760) owed by the company to its director. This is an interest free loan with no fixed term for repayment.

13. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr Selvaretnam Sivakumar.