REGISTERED NUMBER: 14798294 (England and Wales)

ALCHEM TECHNOLOGIES, LTD.

Unaudited Financial Statements

for the period

1 July 2025 to 31 January 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Directors:

A J Burton

R B Daigle

J Burch

Registered office:

3rd Floor

86 - 90 Paul Street

London

EC2A 4NE

Registered number:

14798294 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

Broadwalk House, 5th Floor

5 Appold Street

Broadgate

London

EC2A 2AG

Fixed assets

Tangible assets

4

4,332

7,543

Current assets

Debtors

5

141,235

180,228

Cash at bank

263,324

678,695

404,559

858,923

Creditors

Amounts falling due within one year

6

896,052

851,835

Net current (liabilities)/assets

(491,493

)

7,088

Total assets less current liabilities

(487,161

)

14,631

Capital and reserves

Called up share capital

7

1,667

1,667

Share premium

1,999,333

1,999,333

Retained earnings

(2,488,161

)

(1,986,369

)

Shareholders' funds

(487,161

)

14,631

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 January 2026 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 May 2026 and were signed on its behalf by:

A J Burton - Director

1.	Statutory information

Alchem Technologies, Ltd. 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.

Set out below is a summary of the principal accounting policies, all of which have been applied consistently (except as otherwise stated).

Reporting Period

These financial statements are prepared for the reporting period covering 1 July 2025 to 31 January 2026.

Therefore, as the period is shorter than twelve months the comparatives are not entirely comparable.

Significant judgements and estimates

In applying the Company's accounting policies, the director is required to make judgements, estimates and assumptions in determining the carrying amounts of assets and liabilities. The director's judgement, estimated and assumptions are based on the best and most reliable evidence available at the time when the decisions are made, and are based on historical experience and other factors that are considered to be applicable. Due to the inherent subjectivity involved in making such judgements, estimates and assumptions, the actual results and outcomes may differ.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised, if the revision affects only that period, or in the period of the revision and future periods, if the revision affects both current and future periods.

Critical judgements in applying the Company's accounting policies

The critical judgement that the director has made in the process of applying the Company's accounting policies that have the most significant effect on the amounts recognised in the statutory financial statements are discussed below:

(i) Assessing indicators and impairment

In assessing whether there have been any indicators or impairment assets, the director has considered both external and internal sources of information such as market conditions, counterparty credit ratings and experience or recoverability. There have been no indicators or impairments identified during the current financial year.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

50% on cost

Taxation

Taxation for the period 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 period 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.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

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

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

In assessing the appropriateness of this basis, the director has prepared cash flow forecasts covering a period of at least twelve months from the date of approval of these financial statements. These forecasts demonstrate that, based on the anticipated conversion of the Company's revenue pipeline into income, the Company is expected to generate sufficient cash inflows to meet its liabilities as they fall due. The director has also considered the availability of ongoing financial support from existing shareholders and other stakeholders, where required.

The Company's assets are assessed for recoverability on a regular basis, and the director considers that the Company is not exposed to losses on these assets which would affect the use of the going concern basis of accounting.

Notwithstanding the above, the Company is reliant on the successful conversion of its revenue pipeline and future revenue generation. This reliance indicates the existence of a material uncertainty that 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 period was 12 (2025 - 12 ) .

4.	Tangible fixed assets

Computer

equipment

£

Cost

At 1 July 2025

14,945

Additions

849

At 31 January 2026

15,794

Depreciation

At 1 July 2025

7,402

Charge for period

4,060

At 31 January 2026

11,462

Net book value

At 31 January 2026

4,332

At 30 June 2025

7,543

5.

Debtors: amounts falling due within one year

2026

2025

£

£

Other debtors

141,235

180,228

6.

Creditors: amounts falling due within one year

2026

2025

£

£

Trade creditors

30,418

38,706

Taxation and social security

74,000

36,395

Other creditors

791,634

776,734

896,052

851,835

7.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

10,000,000

Ordinary shares

0.0001

1,000

1,000

6,666,667

A Ordinary shares

0.0001

667

667

1,667

1,667