REGISTERED NUMBER: 09769621 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Alcotron Entertainments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr A G Buchanan

REGISTERED OFFICE:

C/O APC Accountancy

73 Gilkes Street

Middlesbrough

Cleveland

TS1 5EH

REGISTERED NUMBER:

09769621 (England and Wales)

ACCOUNTANTS:

APC Accountancy

Chartered Accountants

73 Gilkes Street

Middlesbrough

TS1 5EH

FIXED ASSETS

Intangible assets

4

-

550

Tangible assets

5

1,837

2,143

1,837

2,693

CURRENT ASSETS

Stocks

3,500

4,000

Cash at bank

7,619

2,268

11,119

6,268

CREDITORS

Amounts falling due within one year

6

3,679

7,734

NET CURRENT ASSETS/(LIABILITIES)

7,440

(1,466

)

TOTAL ASSETS LESS CURRENT LIABILITIES

9,277

1,227

PROVISIONS FOR LIABILITIES

7

349

407

NET ASSETS

8,928

820

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

8,927

819

SHAREHOLDERS' FUNDS

8,928

820

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 19 May 2026 and were signed by:

Mr A G Buchanan - Director

1.	STATUTORY INFORMATION

Alcotron Entertainments 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 2015, is being amortised evenly over its estimated useful life of ten years.

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

-

25% on cost

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment loss.

Stocks

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

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

11,000

AMORTISATION

At 1 April 2025

10,450

Charge for year

550

At 31 March 2026

11,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

550

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

2,449

DEPRECIATION

At 1 April 2025

306

Charge for year

306

At 31 March 2026

612

NET BOOK VALUE

At 31 March 2026

1,837

At 31 March 2025

2,143

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Taxation and social security

2,373

1,461

Other creditors

1,306

6,273

3,679

7,734

7.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

£

Deferred tax

349

407

Deferred

tax

£

Balance at 1 April 2025

407

Movement this year

(58

)

Balance at 31 March 2026

349

8.	RELATED PARTY DISCLOSURES

At 31st March 2026 the company owed its director £46 (2025:£5,023).

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr A G Buchanan.