REGISTERED NUMBER: 11444760 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

Alpha Mackay Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr W K E Mackay

Mr A E Mackay

REGISTERED OFFICE:

22 Wessex Park

Bancombe Business Estate

Somerton

Somerset

TA11 6SB

REGISTERED NUMBER:

11444760 (England and Wales)

ACCOUNTANTS:

Somerset Accountancy Services Ltd

22 Wessex Park

Bancombe Business Estate

Somerton

Somerset

TA11 6SB

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

19,577

22,858

19,577

22,858

CURRENT ASSETS

Stocks

6,500

7,000

Debtors

6

1,815

1,839

Cash at bank

753

2

9,068

8,841

CREDITORS

Amounts falling due within one year

7

64,378

58,101

NET CURRENT LIABILITIES

(55,310

)

(49,260

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(35,733

)

(26,402

)

CREDITORS

Amounts falling due after more than one year

8

109,791

84,429

NET LIABILITIES

(145,524

)

(110,831

)

CAPITAL AND RESERVES

Called up share capital

100

100

Capital Contribution

94,600

94,600

Retained earnings

(240,224

)

(205,531

)

SHAREHOLDERS' FUNDS

(145,524

)

(110,831

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

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

The financial statements were approved by the Board of Directors and authorised for issue on 29 April 2026 and were signed on its behalf by:

Mr W K E Mackay - Director

Mr A E Mackay - Director

1.	STATUTORY INFORMATION

Alpha Mackay 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.

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

Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of five years.

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.

Plant and machinery etc

-

33% on reducing balance and 15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

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.

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

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.

Going concern

The financial statements have been prepared on a going concern basis.

The Company has incurred recurring losses and, at 31 July 2025, had net liabilities and negative working capital. The Company has also been reliant on ongoing financial support from the directors and related parties.

In assessing the appropriateness of the going concern basis, the directors have considered the Company’s financial position, together with cash flow forecasts and the availability of financial support.

Subsequent to the year end, the directors have resolved to restructure the business and continue trading. In support of this:

· loans from the directors and related parties have been subordinated in favour of other creditors; and

· a related party has agreed to provide additional funding of £25,000 to support the Company’s working capital position.

The directors are implementing a plan to improve the Company’s financial performance, including cost reductions and the development of additional income streams.

Notwithstanding the above, the Company’s ability to continue as a going concern is dependent upon the successful implementation of these measures and the continued availability of financial support. These conditions indicate the existence of a material uncertainty which may cast significant doubt on the Company’s ability to continue as a going concern.

The financial statements do not include any adjustments that would result if the Company were unable to continue as a going concern.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 August 2024

and 31 July 2025

22,370

AMORTISATION

At 1 August 2024

and 31 July 2025

22,370

NET BOOK VALUE

At 31 July 2025

-

At 31 July 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2024

53,883

Additions

151

At 31 July 2025

54,034

DEPRECIATION

At 1 August 2024

31,025

Charge for year

3,432

At 31 July 2025

34,457

NET BOOK VALUE

At 31 July 2025

19,577

At 31 July 2024

22,858

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

1,815

1,839

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

18,893

20,508

Trade creditors

218

3,319

Taxation and social security

10,967

8,986

Other creditors

34,300

25,288

64,378

58,101

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Other creditors

109,791

84,429