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Registered number: 12958795
Alptest Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
Castle Accountant Services Ltd
3 Clay Drive
Melling
Liverpool
Merseyside
L31 1FA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12958795
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 26,597 26,297
26,597 26,297
CURRENT ASSETS
Debtors 5 7,164 3,754
Cash at bank and in hand 2,065 7,746
9,229 11,500
Creditors: Amounts Falling Due Within One Year 6 (52,026 ) (35,042 )
NET CURRENT ASSETS (LIABILITIES) (42,797 ) (23,542 )
TOTAL ASSETS LESS CURRENT LIABILITIES (16,200 ) 2,755
Creditors: Amounts Falling Due After More Than One Year 7 (9,001 ) (15,414 )
NET LIABILITIES (25,201 ) (12,659 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (25,301 ) (12,759 )
SHAREHOLDERS' FUNDS (25,201) (12,659)
Page 1
Page 2
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 Oliver Turpin
Director
31st July 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Alptest Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12958795 . The registered office is 95 Slater Street , Warrington , Cheshire , WA4 1DW.
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. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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.
2.3. 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:
Plant & Machinery 20%RB
Motor Vehicles 20%RB
Computer Equipment 33%RB
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 1)
3 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2024 48,440 15,000 466 63,906
Additions 7,000 - - 7,000
As at 31 October 2025 55,440 15,000 466 70,906
Depreciation
As at 1 November 2024 28,599 8,856 154 37,609
Provided during the period 5,368 1,229 103 6,700
As at 31 October 2025 33,967 10,085 257 44,309
Net Book Value
As at 31 October 2025 21,473 4,915 209 26,597
As at 1 November 2024 19,841 6,144 312 26,297
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Page 4
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 427 427
Other debtors 3,327 3,327
Other taxes and social security 3,410 -
7,164 3,754
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors (1 ) (1 )
VAT 5,280 3,964
Accruals and deferred income 2,500 2,500
Director's loan account 44,247 28,579
52,026 35,042
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
McClure Loan 3,950 3,950
Flux Loan 5,051 11,464
9,001 15,414
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 4