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Registered number: 12171182
Capital Alpaca Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
Ascendis Accountants, Business & Tax Advisors Ltd
Chartered Certified Accountants, Taxation and Business Advisors
First Floor, East Wing, Sandfield House
Kings Close, Water Lane
Wilmslow
Cheshire
SK9 5AR
Capital Alpaca Ltd
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
Capital Alpaca Ltd
Accountants' Report
For The Year Ended 31 August 2025
Accountants' Report
Report to the directors on the preparation of the unaudited statutory accounts of Capital Alpaca Ltd for the year ended 31 August 2025
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Capital Alpaca Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Capital Alpaca Ltd , as a body, in accordance with the terms of our engagement letter dated 27 June 2024. Our work has been undertaken solely to prepare for your approval the accounts of Capital Alpaca Ltd and state those matters that we have agreed to state to the directors of Capital Alpaca Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Capital Alpaca Ltd and its directors as a body for our work or for this report.
It is your duty to ensure that Capital Alpaca 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 or loss of Capital Alpaca Ltd . You consider that Capital Alpaca 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 Capital Alpaca 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 financial statements.

6th August 2026

Ascendis Accountants, Business & Tax Advisors Ltd
Chartered Certified Accountants, Taxation and Business Advisors
First Floor, East Wing, Sandfield House
Kings Close, Water Lane
Wilmslow
Cheshire
SK9 5AR
Page 1
Page 2
Capital Alpaca Ltd
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 12171182

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 501,613 |  | 501,380
|  |  | 501,613 |  | 501,380
CURRENT ASSETS
Stocks | 5 | 289,560 |  | 277,000 |
Debtors | 6 | 5,160 |  | 10,963 |
Cash at bank and in hand |  | 12,553 |  | 6,995 |
|  | 307,273 |  | 294,958 |
Creditors: Amounts Falling Due Within One Year | 7 | (51,265 ) |  | (20,942 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 256,008 |  | 274,016
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 757,621 |  | 775,396
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (2,385,767 ) |  | (2,250,967 )
NET LIABILITIES |  |  | (1,628,146 ) |  | (1,475,571 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Profit and Loss Account |  |  | (1,628,148 ) |  | (1,475,573 )
SHAREHOLDERS' FUNDS |  |  | (1,628,146) |  | (1,475,571)

Page 2
Page 3
Capital Alpaca Ltd
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Stuart Murray Director
6th August 2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Capital Alpaca Ltd
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Capital Alpaca Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12171182 . The registered office is Little Pethills Farm, Hollin Lane, Sutton, Macclesfield, Cheshire, SK11 0NJ.
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 accounts have been prepared on a going concern basis. This assumption may not be valid since at the balance sheet date the company has net liabilities of £1,628,146 (2024: £1,475,571). The validity of the going concern assumption therefore depends on the continued support of the directors, suppliers and the companies bankers and other providers of finance.
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 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.
2.4. 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:

Leasehold | 10% Straight Line
Plant & Machinery | 25% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Computer Equipment | 33% Straight Line

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 5)
2 5
Page 4
Page 5
Capital Alpaca Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 September 2024 | 695,652 | 84,162 | 17,995 | 599 | 798,408
Additions | 5,120 | 48,103 | - | - | 53,223
As at 31 August 2025 | 700,772 | 132,265 | 17,995 | 599 | 851,631
Depreciation
As at 1 September 2024 | 242,544 | 53,205 | 854 | 425 | 297,028
Provided during the period | 37,487 | 11,133 | 4,286 | 84 | 52,990
As at 31 August 2025 | 280,031 | 64,338 | 5,140 | 509 | 350,018
Net Book Value
As at 31 August 2025 | 420,741 | 67,927 | 12,855 | 90 | 501,613
As at 1 September 2024 | 453,108 | 30,957 | 17,141 | 174 | 501,380

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 289,560 |  | 277,000

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 5,160 |  | 2,760
Other debtors | - |  | 8,203
| 5,160 |  | 10,963

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 42,730 |  | 12,987
Other creditors | - |  | 4,724
Taxation and social security | 8,535 |  | 3,231
| 51,265 |  | 20,942

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 2,385,767 |  | 2,250,967

Page 5
Page 6
Capital Alpaca Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
2 Ordinary Shares of £ 1 each | 2 |  | 2

Page 6