COMPANY REGISTRATION NUMBER:
12206475
|
Alpine M & E Holdings Limited |
|
|
Filleted Unaudited Abridged Financial Statements |
|
|
Alpine M & E Holdings Limited |
|
|
Abridged Statement of Financial Position |
|
31 March 2025
Fixed assets
|
Tangible assets |
5 |
|
42,338 |
45,091 |
|
Investments |
6 |
|
18,075 |
18,075 |
|
|
-------- |
-------- |
|
|
60,413 |
63,166 |
|
|
|
|
|
Current assets
|
Debtors |
165,784 |
|
12,475 |
|
Cash at bank and in hand |
974 |
|
652 |
|
--------- |
|
-------- |
|
166,758 |
|
13,127 |
|
|
|
|
|
Creditors: amounts falling due within one year |
126,027 |
|
32,247 |
|
--------- |
|
-------- |
|
Net current assets/(liabilities) |
|
40,731 |
(
19,120) |
|
|
--------- |
-------- |
|
Total assets less current liabilities |
|
101,144 |
44,046 |
|
|
|
|
|
Provisions |
|
10,584 |
11,273 |
|
|
--------- |
-------- |
|
Net assets |
|
90,560 |
32,773 |
|
|
--------- |
-------- |
|
|
|
|
Capital and reserves
|
Called up share capital |
|
18,240 |
18,240 |
|
Profit and loss account |
|
72,320 |
14,533 |
|
|
-------- |
-------- |
|
Shareholders funds |
|
90,560 |
32,773 |
|
|
-------- |
-------- |
|
|
|
|
These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
-
The members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476
;
-
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements
.
All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.
|
Alpine M & E Holdings Limited |
|
|
Abridged Statement of Financial Position (continued) |
|
31 March 2025
These abridged financial statements were approved by the
board of directors
and authorised for issue on
22 December 2025
, and are signed on behalf of the board by:
Company registration number:
12206475
|
Alpine M & E Holdings Limited |
|
|
Notes to the Abridged Financial Statements |
|
Year ended 31 March 2025
1.
General information
The company is a private company limited by shares, registered in England & Wales. The address of the registered office is 25 Adelaide Drive, Cannock, Staffordshire, WS12 2GP, England.
2.
Statement of compliance
These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3.
Accounting policies
Basis of preparation
The abridged financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The abridged financial statements are prepared in sterling, which is the functional currency of the entity.
Disclosure exemptions
The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: (a) No cash flow statement has been presented for the company. (b) Disclosures in respect of financial instruments have not been presented. (c) Disclosures in respect of share-based payments have not been presented. (d) No disclosure has been given for the aggregate remuneration of key management personnel.
Consolidation
The company has taken advantage of the option not to prepare consolidated abridged financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
|
Plant and machinery |
- |
15% reducing balance |
|
Fixtures and fittings |
- |
15% reducing balance |
|
Motor vehicles |
- |
25% reducing balance |
|
Equipment |
- |
33% straight line |
|
|
|
|
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Investments in associates
Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the abridged statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship (see hedge accounting policy). Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4.
Employee numbers
The average number of persons employed by the company during the year amounted to
3
(2024:
3
).
5.
Tangible assets
|
£ |
|
Cost |
|
|
At 1 April 2024 |
135,437 |
|
Additions |
9,330 |
|
--------- |
|
At 31 March 2025 |
144,767 |
|
--------- |
|
Depreciation |
|
|
At 1 April 2024 |
90,346 |
|
Charge for the year |
12,083 |
|
--------- |
|
At 31 March 2025 |
102,429 |
|
--------- |
|
Carrying amount |
|
|
At 31 March 2025 |
42,338 |
|
--------- |
|
At 31 March 2024 |
45,091 |
|
--------- |
|
|
6.
Investments
|
£ |
|
Cost |
|
|
At 1 April 2024 and 31 March 2025 |
18,075 |
|
-------- |
|
Impairment |
|
|
At 1 April 2024 and 31 March 2025 |
– |
|
-------- |
|
Carrying amount |
|
|
At 31 March 2025 |
18,075 |
|
-------- |
|
At 31 March 2024 |
18,075 |
|
-------- |
|
|
7.
Directors' advances, credits and guarantees
At the balance sheet date the amount owing to the directors by the company was £100,044 (2024 - £6,646).