Company No: 15331634 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

Juho Hirvonen (Appointed 06 December 2023)

REGISTERED OFFICE	Salatin House
	19 Cedar Road
	Sutton
	SM2 5DA
	United Kingdom

COMPANY NUMBER

15331634 (England and Wales)

ACCOUNTANT	Shaw Gibbs Limited
	Salatin House
	19 Cedar Road
	Sutton
	SM2 5DA

	Note	31.12.2024
		£
Current assets
Debtors	4	165,338
Cash at bank and in hand	5	3,839
		169,177
Creditors: amounts falling due within one year	6	( 88,790)
Net current assets		80,387
Total assets less current liabilities		80,387
Net assets		80,387
Capital and reserves
Called-up share capital	7	100
Profit and loss account		80,287
Total shareholder's funds		80,387

For the financial period ending 31 December 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 member has not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Alpacka Tech Limited (registered number: 15331634) were approved and authorised for issue by the Director on 25 September 2025. They were signed on its behalf by:

Juho Hirvonen Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

General information and basis of accounting

Alpacka Tech Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Salatin House, 19 Cedar Road, Sutton, SM2 5DA, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Statement of Income and Retained Earnings in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Taxation

Current tax
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.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

2. Critical accounting judgements and key sources of estimation uncertainty

There are no critical judgements made by the directors in the process of applying the company’s accounting policies which have the most significant effect on the amounts recognised in the financial statements.

3. Employees

	Period from 06.12.2023 to 31.12.2024
	Number
Monthly average number of persons employed by the Company during the period, including the director	4

4. Debtors

	31.12.2024
	£
Trade debtors	97,152
Prepayments	68,186
	165,338

5. Cash and cash equivalents

	31.12.2024
	£
Cash at bank and in hand	3,839

6. Creditors: amounts falling due within one year

	31.12.2024
	£
Trade creditors	510
Amounts owed to director	57,900
Accruals	1,634
Taxation and social security	27,955
Other creditors	791
	88,790

7. Called-up share capital

	31.12.2024
	£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100

Retained earnings
The retained earnings reserve represents cumulative profit or losses net of dividends paid and other adjustments.

8. Related party transactions

Other related party transactions

At the year end, the company owed Juho Hirvonen, sole director and shareholder £57,900. The loan is unsecured, interest free and repayable on demand.

9. Events after the Balance Sheet date

There have been no events after the balance sheet date affecting the Company since the financial period.