Alpharam Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC611745

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		545		1,085

			545		1,085
CURRENT ASSETS
Debtors	5	43,576		22,432
Cash at bank and in hand		20,116		3,659

		63,692		26,091
Creditors: Amounts Falling Due Within One Year	6	(113,843 )		(17,160 )

NET CURRENT ASSETS (LIABILITIES)			(50,151 )		8,931

TOTAL ASSETS LESS CURRENT LIABILITIES			(49,606 )		10,016

Creditors: Amounts Falling Due After More Than One Year	7		(38,902 )		-

NET (LIABILITIES)/ASSETS			(88,508 )		10,016

CAPITAL AND RESERVES
Called up share capital	8		1		1
Profit and Loss Account			(88,509 )		10,015

SHAREHOLDERS' FUNDS			(88,508)		10,016

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Alpharam Limited

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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

Mr V K Kamini

Director

30 July 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Alpharam Limited is a private company, limited by shares, incorporated in Scotland, registered number SC611745 . The registered office is 34 Kirklands Park Street, Kirkliston, EH29 9EY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Going Concern Disclosure

The director has carried out an assessment of the going concern position of the company, including consideration of the company's net liability position. With their continued support, the director has concluded that they have a reasonable expectation that the company has adequate access to resources to continue as a going concern for a period of at least 12 months from authorising these accounts. Accordingly, they continue to adopt the going concern basis in preparing these financial statements.

2.3. 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

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.

2.4. 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:

Computer Equipment

33% straight line

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

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Alpharam Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 November 2024	3,418

As at 31 October 2025	3,418

Depreciation
As at 1 November 2024	2,333
Provided during the period	540

As at 31 October 2025	2,873

Net Book Value
As at 31 October 2025	545

As at 1 November 2024	1,085

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	43,576	18,000
Other debtors	-	4,432

	43,576	22,432

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	70,286	-
Other creditors	6,832	420
Taxation and social security	36,725	16,740

	113,843	17,160

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

	2025	2024
	£	£
Bank loans	38,902	-

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Alpharam Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to the director:

	As at 1 November 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 October 2025
	£	£	£	£	£
Mr Vamsi Kamini	(4,432 )	-	10,539	-	6,107

The above loan is unsecured, interest free and repayable on demand.

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