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Registered number: 10072709 ALPCOT LTD UNAUDITED DIRECTORS' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
ALPCOT LTD
COMPANY INFORMATION
Directors | B O Bringes
| C Cappello
| G Cimermans
| K Saard
Registered number | 10072709
Registered office | 2nd Floor
| 5 Vigo Street
| London
| W1S 3HB
ALPCOT LTD
CONTENTS
| Page
Directors' Report | 1
Directors' Responsibilities Statement | 2
Statement of Comprehensive Income | 3
Balance Sheet | 4 - 5
Statement of Changes in Equity | 6
Notes to the Financial Statements | 7 - 10
ALPCOT LTD
DIRECTORS' REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 The directors present their report and the financial statements for the year ended 31 December 2025.
Directors
The directors who served during the year were:
B O Bringes
C Cappello
G Cimermans
K Saard
Small companies note
In preparing this report, the directors have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006. This report was approved by the board and signed on its behalf.
K Saard Director
Date: 17 March 2026
Page 1
ALPCOT LTD
DIRECTORS' RESPONSIBILITIES STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2025 The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period. In preparing these financial statements, the directors are required to: ∙select suitable accounting policies for the Company's financial statements and then apply them consistently; ∙make judgements and accounting estimates that are reasonable and prudent; and ∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business. The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Page 2
ALPCOT LTD
STATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR ENDED 31 DECEMBER 2025
| 2025 | 2024
| £ | £
Administrative expenses | 366,267 | (1,519,405)
Other operating income | (5) | 8
Other operating charges | 2,809,029 | (1,643,970)
Operating profit/(loss) | 3,175,291 | (3,163,367)
Interest receivable and similar income | - | 1
Interest payable and similar expenses | (71,584) | (50,651)
Profit/(loss) before taxation | 3,103,707 | (3,214,017)
Tax on profit/(loss) | - | -
Profit/(loss) for the financial year | 3,103,707 | (3,214,017)
There was no other comprehensive income for 2025 (2024 - £Nil).
The notes on pages 7 to 10 form part of these financial statements.
Page 3
ALPCOT LTD REGISTERED NUMBER:10072709
BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 5,999,060 |  | 2,731,008
|  |  | 5,999,060 |  | 2,731,008
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 52 |  | 109,552 |
Bank and cash balances |  | 6,161 |  | 3,173 |
|  | 6,213 |  | 112,725 |
Creditors: amounts falling due within one year | 6 | (743,380) |  | (685,547) |
Net current liabilities |  |  | (737,167) |  | (572,822)
Net assets |  |  | 5,261,893 |  | 2,158,186
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 7,885,510 |  | 7,885,510
Share premium account |  |  | 1,494,751 |  | 1,494,751
Profit and loss account |  |  | (4,118,368) |  | (7,222,075)
Shareholders' funds |  |  | 5,261,893 |  | 2,158,186
Page 4
ALPCOT LTD REGISTERED NUMBER:10072709
BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006. The members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
K Saard
Director
Date: 17 March 2026
The notes on pages 7 to 10 form part of these financial statements. Page 5
ALPCOT LTD
STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 DECEMBER 2025
| Called up share capital | Share premium account | Profit and loss account | Total equity
| £ | £ | £ | £
At 1 January 2024 | 7,885,510 | 1,494,751 | (4,008,058) | 5,372,203
Comprehensive loss for the year |  |  |  |
Loss for the year | - | - | (3,214,017) | (3,214,017)
At 1 January 2025 | 7,885,510 | 1,494,751 | (7,222,075) | 2,158,186
Comprehensive income for the year |  |  |  |
Profit for the year | - | - | 3,103,707 | 3,103,707
At 31 December 2025 | 7,885,510 | 1,494,751 | (4,118,368) | 5,261,893
Page 6
ALPCOT LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Alpcot Ltd is a private company, limited by shares, domiciled and incorporated in England and Wales (registered number: 10072709). The registered office address is 2nd Floor, 5 Vigo Street, London, WIS 3HB. 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 Section 1A of 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 | Going concern
The financial statements have been prepared on a going concern basis. The directors have carefully reviewed the future prospects of the Company and its future cash flows. Having assessed this, the directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future being at least the next 12 months from signing of these financial statements.
| 2.3 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses are presented in profit and loss within 'administrative expenses'.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 7
ALPCOT LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.5 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.6 | 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 balance sheet date in the countries where the Company operates and generates income.
| 2.7 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Fair value is the price of the investment using the listed market price from the exchange.
| 2.8 | 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, short-term bank deposits with an original maturity of three months or less 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 the 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. Interest bearing bank loans, overdrafts and other loans which meet the criteria to be classified as basic financial instruments are initially recorded at the present value of cash payable to the bank, which is ordinarily equal to the proceeds received net of direct issue costs. These liabilities are subsequently measured at amortised cost, using the effective interest rate method. Page 8
ALPCOT LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
3. | Employees
| The Company has no employees other than the directors, who did not receive any remuneration (2024 - £Nil).
| The average monthly number of employees, including directors, during the year was 4 (2024 - 4).
4. | Fixed asset investments
|  | Investments in investment companies
|  | £
| Cost or valuation |
| At 1 January 2025 | 2,731,008
| Revaluations | 3,268,052
| At 31 December 2025 | 5,999,060
| Subsidiary undertaking
| The following was a subsidiary undertaking of the Company:
| Name | Registered office | Class of shares | Holding
| Alpcot Holding AB | Grev Turegatan 18 2 Tr, Stockholm 11446, Sweden | Ordinary | 70%
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | - | 109,508
| Prepayments and accrued income | 52 | 44
|  | 52 | 109,552
Page 9
ALPCOT LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 1,678 | 9,549
| Other creditors | 730,588 | 669,447
| Accruals and deferred income | 11,114 | 6,551
|  | 743,380 | 685,547
7. | Related party transactions
| The Company has taken advantage of the exemption in FRS 102 Section 33.1A whereby it has not disclosed transactions with wholly owned group entities. Included within other creditors due within one year is £Nil (2024 - £280,376) due to the director B O Bringes. Interest of 10% was charged during the year with a balance of £0 (2024 - £43,824) payable at the year end. Also included within other creditors due within one year is £Nil (2024 - £199,405) due to the director G Cimermans. Interest of 10% was charged during the year with a balance of £Nil (2024 - £53,750) payable at the year end.
8. | Controlling party
The ultimate controlling party is B O Bringes and K Saard, by virtue of their shareholding and directorship in the ultimate parent undertaking.
Page 10