Alukrom UK Ltd - Accounts

Alukrom UK Ltd
Contents Page
For the year ended 31 March 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

Alukrom UK Ltd Accountants' Report For the year ended 31 March 2026
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Alukrom UK Ltd for the year ended 31 March 2026. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Alukrom UK Ltd for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of Alukrom UK Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Alukrom UK Ltd and state those matters that we have agreed to state to the Board of Directors of Alukrom UK Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Alukrom UK Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Alukrom UK Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Alukrom UK Ltd. You consider that Alukrom UK Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Alukrom UK Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 March 2026. .................................................... FDCA Limited Office 2 Bennet's House 21 Leyton Road Harpenden AL5 2HU 20 July 2026 1

Alukrom UK Ltd
Accountants' Report
For the year ended 31 March 2026

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Alukrom UK Ltd for the year ended 31 March 2026.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Alukrom UK Ltd for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.
This report is made solely to the Board of Directors of Alukrom UK Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Alukrom UK Ltd and state those matters that we have agreed to state to the Board of Directors of Alukrom UK Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Alukrom UK Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Alukrom UK Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Alukrom UK Ltd. You consider that Alukrom UK Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Alukrom UK Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 March 2026.

....................................................

FDCA Limited
Office 2 Bennet's House
21 Leyton Road
Harpenden
AL5 2HU
20 July 2026

1

Alukrom UK Ltd
Statement of Financial Position
As at 31 March 2026

	Notes	31/03/2026 £	31/03/2025 £
Fixed assets
Tangible fixed assets	3	332	402
		332	402
Current assets
Debtors		125,858	195,952
Cash at bank and in hand		8,166	7,696
		134,024	203,648
Creditors: amount falling due within one year		(583,085)	(482,354)
Net current assets		(449,061)	(278,706)

Total assets less current liabilities		(448,729)	(278,304)
Provisions for liabilities		(257)	(257)
Net assets		(448,986)	(278,561)

Capital and reserves
Called up share capital	4	100	100
Profit and loss account		(449,086)	(278,661)
Shareholders' funds		(448,986)	(278,561)

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 20 July 2026 and were signed on its behalf by:

-------------------------------
Alper Gokhan Erdem
Director

2

Alukrom UK Ltd
Notes to the Abridged Financial Statements
For the year ended 31 March 2026

General Information

Alukrom UK Ltd is a private company, limited by shares, registered in England and Wales, registration number 13210654, registration address 53-64, Chancery Lane, London, England, WC2A 1QS.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention.

The financial statements are presented in Pound Sterling (£), which is the companys functional and presentation currency.

Going concern basis

The financial statements have been prepared on the going concern basis. In reaching this conclusion, the directors have considered the companys current trading position, forecast cash flows and the availability of continuing financial support from related parties where required. Although the company had net current liabilities and net liabilities at the reporting date, the directors have a reasonable expectation that the company will have adequate resources to continue in operational existence for the foreseeable future. Accordingly, the directors continue to adopt the going concern basis in preparing these financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Website cost

Planning and operating costs for the company's website are charged to the income statement as incurred.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.

Taxation

Current tax is recognised for the amount of corporation tax payable in respect of the taxable profit for the current or past reporting periods, using tax rates and laws that have been enacted or substantively enacted by the reporting date.
Deferred tax is recognised in respect of timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply when the timing differences reverse. Current and deferred tax assets and liabilities are not discounted.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery

%18 Reducing Balance

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 1 (2025 : 1).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Total
	£	£
At 01 April 2025	624	624
Additions	-	-
Disposals	-	-
At 31 March 2026	624	624
Depreciation
At 01 April 2025	222	222
Charge for year	70	70
On disposals	-	-
At 31 March 2026	292	292
Net book values
Closing balance as at 31 March 2026	332	332
Opening balance as at 01 April 2025	402	402

4.

Share Capital

Authorised
100 Ordinary shares of £1.00 each

Allotted, called up and fully paid	31/03/2026 £		31/03/2025 £
100 Ordinary shares of £1.00 each	100		100
	100		100

5.

Related party transactions and balances

During the year, the company traded with Art Alukrom Yapi Tekn San Tic AS, an entity in Turkey connected to a shareholder of Alukrom UK Ltd. At 31 March 2025, the total amount due to Art Alukrom Yapi Tekn San Tic AS was £473,210, comprising:

£179,600 in respect of an unsecured, interest-free loan between the entities; and
£293,610 in respect of trade creditor balances arising on normal trading transactions.

The loan balance was interest-free, unsecured and repayable on demand.

At 31 March 2025, Alukrom Developments Limited, a related party, owed the company £10,000. The balance was unsecured, interest-free and repayable on demand.

3

Registered Number: 13210654
England and Wales
ALUKROM UK LTD

Abridged Accounts

Period of accounts Start date: 01 April 2025 End date: 31 March 2026