ACCOUNTS - Final Accounts preparation

Company registration number: 13222357

	FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 DECEMBER 2024

	ACR ALPINE CAPITAL RESEARCH UK LIMITED


ACR ALPINE CAPITAL RESEARCH UK LIMITED

COMPANY INFORMATION

Directors	Willem Schilpzand
	Kevin Sexton


Registered number	13222357


Registered office	4th Floor
	95 Gresham Street
	London
	EC2V 7AB


Independent auditor	Menzies LLP
	Chartered Accountants & Statutory Auditor
	4th Floor
	95 Gresham Street
	London
	EC2V 7AB


ACR ALPINE CAPITAL RESEARCH UK LIMITED REGISTERED NUMBER:13222357

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2024

		2024		2023 - Unaudited
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	336,708		285,515
Cash at bank and in hand		6,874		-
		343,582		285,515
Creditors: amounts falling due within one year	5	(284,744)		(243,301)
Net current assets			58,838		42,214
Total assets less current liabilities			58,838		42,214

Net assets			58,838		42,214

Capital and reserves
Called up share capital	100	100
Profit and loss account	58,738	42,114
	58,838	42,214

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

Kevin Sexton

Director

Date: 24 September 2025

The notes on pages 2 to 4 form part of these financial statements.

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ACR ALPINE CAPITAL RESEARCH UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1.	General information

ACR Alpine Capital Research Limited is a private company, limited by shares, and incorporated in England and Wales, company registration number 13222357. The registered office is 4th Floor 95 Gresham Street, London, United Kingdom, EC2V 7AB.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

2.2

Foreign currency translation

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

2.3

Going concern

The financial statements have been prepared on a going concern basis on the assumption that the company will continue to trade in the foreseeable future.
The company directors having made appropriate enquiries consider that adequate resources exist for the company to continue in operational existence for the foreseeable future.
The company has received confirmation from its parent of continued support to meet its liabilities as they fall due. Therefore, the directors are of the opinion that it is appropriate to adopt the going concern basis in preparing the financial statements.

2.4

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is generated through the provision of investment research services and measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Revenue is recognised within the period for which the service is provided in.

2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

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ACR ALPINE CAPITAL RESEARCH UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

2.6

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Employees

The average monthly number of employees, including the directors, during the year was 3 (2023: 3)

Debtors

					2024	2023 - Unaudited
					£	£


Other debtors	-	18,422
Prepayments and accrued income	336,708	267,093
	336,708	285,515

5.	Creditors: Amounts falling due within one year
		2024	2023 - Unaudited
		£	£

Trade creditors	-	1,026
Amounts owed to group undertakings	259,890	222,827
Corporation tax	5,354	3,950
Other taxation and social security	-	9,998
Accruals and deferred income	19,500	5,500
	284,744	243,301

6.	Controlling party

The parent of the smallest group for which consolidated financial statements are drawn up is ACR Alpine Capital Research LLC. The address of their registered office is: 190 Carondelet Plaza, SUITE 1300, ST. LOUIS, MO 63105, United States.

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ACR ALPINE CAPITAL RESEARCH UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

7.	Auditor's information

The auditor's report on the financial statements for the year ended 31 December 2024 was unqualified.

In their report, the auditor emphasised the following matter without qualifying their report:

The 'Other Matters' paragraph, within the full accounts, has drawn attention to the fact that the comparative figures presented for the prior year were unaudited.

The audit report was signed on 24 September 2025 by Nimita Chan FCCA (Senior statutory auditor) on behalf of Menzies LLP.

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