REGISTERED NUMBER: 02011585 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Alphagrange Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C M Armitage

Mrs J Armitage

SECRETARY:

C M Armitage

REGISTERED OFFICE:

Merrivale Farm

Ledbury Road

Eastwood

Ledbury

Herefordshire

HR8 2RN

REGISTERED NUMBER:

02011585 (England and Wales)

ACCOUNTANTS:

Charles Hinitt & Associates Limited

Chartered Certified Accountants

48 Belle Vue Terrace

Malvern

Worcestershire

WR14 4QG

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

781,114

439,798

781,114

439,798

CURRENT ASSETS

Debtors

1,546

221,734

Investments

17,000

17,000

Cash at bank and in hand

13,551

13,254

32,097

251,988

CREDITORS

Amounts falling due within one year

407,725

286,155

NET CURRENT LIABILITIES

(375,628

)

(34,167

)

TOTAL ASSETS LESS CURRENT LIABILITIES

405,486

405,631

CREDITORS

Amounts falling due after more than one year

(7,564

)

(13,808

)

PROVISIONS FOR LIABILITIES

(37,852

)

(41,972

)

NET ASSETS

360,070

349,851

CAPITAL AND RESERVES

Called up share capital

58,923

58,923

Revaluation reserve

6

128,199

132,485

Retained earnings

172,948

158,443

SHAREHOLDERS' FUNDS

360,070

349,851

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.

All the members have consented to the preparation of an abridged Statement of Income and Retained Earnings and an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 November 2025 and were signed on its behalf by:

C M Armitage - Director

Mrs J Armitage - Director

1.	STATUTORY INFORMATION

Alphagrange Limited 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.

The financial statements are prepared in Sterling (£).

Turnover

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

Goodwill

Purchased goodwill, including that attributable to the acquisition of subsidiary and associated undertakings, is capitalised and is to be written off over a period of 20 years. This period is considered by the directors to be its useful economic life.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Land and buildings

-

2% on cost

Plant and machinery etc

-

33% on cost and 25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

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 11 (2024 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

and 31 March 2025

45,471

AMORTISATION

At 1 April 2024

and 31 March 2025

45,471

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

773,433

Additions

380,790

Disposals

(4,000

)

Transfer to ownership

25,000

Reclassification/transfer

(25,000

)

At 31 March 2025

1,150,223

DEPRECIATION

At 1 April 2024

333,635

Charge for year

38,209

Eliminated on disposal

(2,735

)

Transfer to ownership

17,091

Reclassification/transfer

(17,091

)

At 31 March 2025

369,109

NET BOOK VALUE

At 31 March 2025

781,114

At 31 March 2024

439,798

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals

£

COST

At 1 April 2024

and 31 March 2025

57,260

DEPRECIATION

At 1 April 2024

22,519

Charge for year

8,686

At 31 March 2025

31,205

NET BOOK VALUE

At 31 March 2025

26,055

At 31 March 2024

34,741

6.

RESERVES

Revaluation

reserve

£

At 1 April 2024

132,485

Transfers

(4,286

)

At 31 March 2025

128,199

7.	RELATED PARTY DISCLOSURES

At the balance sheet the Directors were owed £235,703 (2024: £219,287) from the company. This amount is included within Other Creditors and disclosed under 'Creditors: amounts falling due within one year' and is repayable on demand.

The Directors of the company, are also Directors of C & J Armitage Holdings Limited. During the year the company paid a management charge to C & J Armitage Holdings Limited of £22,145 (2024: £6,274).

At the balance sheet date Alphagrange owed C & J Armitage Holdings Limited £92,893 (2024: £220,257 C & J Armitage Holdings Limited owed Alphagrange). This amount is included within Other Creditors and disclosed under 'Creditors: amounts falling due within one year' and is repayable on demand.