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Registered number: 01993967
Alcar International Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Beresfords
Chartered Certified Accountants
1-2 Rhodium Point
Spindle Close
Hawkinge, Folkestone
Kent
CT18 7TQ
Alcar International Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
Alcar International Limited
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 01993967

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 136,426 |  | 218,156
Investments | 6 |  | 352 |  | 261
|  |  | 136,778 |  | 218,417
CURRENT ASSETS
Stocks | 7 | - |  | 202,426 |
Debtors | 8 | 87,969 |  | 566,514 |
Cash at bank and in hand |  | 515,289 |  | 219,485 |
|  | 603,258 |  | 988,425 |
Creditors: Amounts Falling Due Within One Year | 9 | (96,847 ) |  | (140,818 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 506,411 |  | 847,607
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 643,189 |  | 1,066,024
Creditors: Amounts Falling Due After More Than One Year | 10 |  | (302 ) |  | (403 )
NET ASSETS |  |  | 642,887 |  | 1,065,621
CAPITAL AND RESERVES
Called up share capital | 11 |  | 200 |  | 200
Capital redemption reserve |  |  | 100 |  | 100
Profit and Loss Account |  |  | 642,587 |  | 1,065,321
SHAREHOLDERS' FUNDS |  |  | 642,887 |  | 1,065,621

Page 1
Page 2
Alcar International Limited
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mrs C Jones Director
21/04/2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Alcar International Limited
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Alcar International Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01993967 . The registered office is 2 Gainas Avenue, Gainsborough, Lincolnshire, DN21 2RD.
2. Statement of Compliance
The financial statements have been prepared in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
3. Accounting Policies
3.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
The financial statements are presented in sterling which is the functional currency of the Company and rounded to the nearest £1.
3.2. Going Concern Disclosure
The financial statements are prepared on a going concern basis and there are no material uncertainties that cast significant doubt on the Company’s ability to continue as a going concern.
3.3. Significant judgements and estimations
No judgements have been made in the process of applying the accounting policies that have had a significant effect on the amounts recognised in the financial statements.
No key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date which have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year have been made.
3.4. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
3.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | 1% straightline
Plant & Machinery | 20% reducing balance
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 25% reducing balanced

Page 3
Page 4
Alcar International Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
3.6. Investments
Investments in subsidiaries are measured at cost less accumulated impairment.
Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where the market value cannot be reliably determined, such investments are stated at historic cost less impairment.
Investments in listed company shares are remeasured to market value at each Balance sheet date. Gains and losses on remeasurement are recognised in profit and loss for the period.
3.7. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
3.8. Stocks and Work in Progress
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.
3.9. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
3.10. Interest Receivable
Interest income is recognised in the profit and loss account using the effective interest method.
3.11. Interest Payable
Finance costs are charged to the profit and loss account 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.
3.12. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3.13. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current tax is recognised in the profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3.14. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
Page 4
Page 5
Alcar International Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
3.15. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3.16. Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.
4. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 25)
3 25
5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £ | £
Cost
As at 1 December 2024 | 190,421 | 765,739 | 11,500 | 90,428 | 1,058,088
Additions | - | 3,050 | - | - | 3,050
Disposals | - | (768,789 ) | (11,500 ) | - | (780,289 )
As at 30 November 2025 | 190,421 | - | - | 90,428 | 280,849
Depreciation
As at 1 December 2024 | 53,340 | 686,249 | 11,494 | 88,849 | 839,932
Provided during the period | 1,839 | 7,670 | - | 395 | 9,904
Disposals | - | (693,919 ) | (11,494 ) | - | (705,413 )
As at 30 November 2025 | 55,179 | - | - | 89,244 | 144,423
Net Book Value
As at 30 November 2025 | 135,242 | - | - | 1,184 | 136,426
As at 1 December 2024 | 137,081 | 79,490 | 6 | 1,579 | 218,156

Included within the net book value of land and buildings above is £135,242 (2024 - £137,081) in respect of the long leasehold land and buildings.
Page 5
Page 6
Alcar International Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
6. Investments

| Listed
--- | ---
| £
Cost
As at 1 December 2024 | 261
Revaluations | 91
As at 30 November 2025 | 352
Provision
As at 1 December 2024 | -
As at 30 November 2025 | -
Net Book Value
As at 30 November 2025 | 352
As at 1 December 2024 | 261

7. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | - |  | 202,426

8. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 3,545 |  | 451,185
Amounts owed by group undertakings | 84,424 |  | 84,424
Other debtors | - |  | 30,905
| 87,969 |  | 566,514

9. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 17,649 |  | 67,787
Amounts owed to group undertakings | 74,702 |  | 29,123
Other creditors | 3,991 |  | 12,503
Taxation and social security | 505 |  | 31,405
| 96,847 |  | 140,818

10. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Accruals and deferred income | 302 |  | 403

The Company received a Smart Energy voucher (grant) in respect of a fixed asset project in 2020. This is credited to the Profit and Loss Account in accordance with the accounting policy in note 3.
Page 6
Page 7
Alcar International Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 200 |  | 200

12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 11,832 |  | 11,832
Later than one year and not later than five years | 47,330 |  | 47,330
Later than five years | 1,027,464 |  | 1,039,296
| 1,086,626 |  | 1,098,458

13. Related Party Disclosures
Summary fo transactions with parent
Alcar International Limited is a subsidiary undertaking of Alcar Precision Products Limited. The amount due from Alcar Precision Products Limited at the balance sheet date is £84,424 (2024: £84,424).
Sumary of transactions with associates
Alcar Industrial Services Limited is an associate company of Alcar International Limited, controlled by Alcar Precision Products Limited.
During the year, Alcar International received services from Alcar Industrial Services Limited to the value of £54,539 (2024: £254,075) at normal trade prices. The amount due to Alcar Industrial Services Limited at the balance sheet date is £74,702 (2024: £29,122).
14. Controlling Parties
The company's immediate parent is Alcar Precision Products Limited.
Page 7