Company registration number 2902292 (England and Wales)
ALUCAST GROUP LIMITED
Unaudited financial statements
For the year ended 31 March 2026
ALUCAST GROUP LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
ALUCAST GROUP LIMITED
BALANCE SHEET
As at 31 March 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Investments
3
92,000
92,000
Current assets
-
-
Creditors: amounts falling due within one year
5
(91,000)
(91,000)
Net current liabilities
(91,000)
(91,000)
Net assets
1,000
1,000
Capital and reserves
Called up share capital
1,000
1,000

The notes on pages 2 to 3 form part of these financial statements.

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 8 July 2026
J Swift
Director
Company registration number 2902292 (England and Wales)
ALUCAST GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2026
- 2 -
1
Accounting policies
Company information

Alucast Group Limited is a private company limited by shares incorporated in England and Wales. The registered office is Western Way, Wednesbury, West Midlands, WS10 7BW.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, The principal accounting policies adopted are set out below.

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. T he company has therefore taken advantage of e xemptions from the following disclosure requirements:

- Section 7 ‘Statement of Cash Flows’: Presentation of a statement of cash flow s and related notes and disclosures;

- Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues: Interest income/expense and net gains/losses for financial instruments not measured at fair value; basis of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income;

- Section 26 ‘Share based Payment’: Share-based payment expense charged to profit or loss, reconciliation of opening and closing number and weighted average exercise price of share options, how the fair value of options granted was measured, measurement and carrying amount of liabilities for cash-settled share-based payments, explanation of modifications to arrangements;

- Section 33 ‘Related Party Disclosures’: Compensation for key management personnel.

The financial statements of the company are consolidated in the financial statements of Alucast Limited. These consolidated financial statements are available from its registered office.

1.2
Profit and loss account

The company has not traded during the year or the preceding financial year. During this time, the company received no income and incurred no expenditure and therefore no Profit and loss account is presented in these financial statements.

1.3
Fixed asset investments

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

ALUCAST GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (continued)
For the year ended 31 March 2026
- 3 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
0
0
3
Fixed asset investments
2026
2025
£
£
Shares in group undertakings and participating interests
92,000
92,000
4
Subsidiaries

Details of the company's subsidiaries at 31 March 2026 are as follows:

Name of undertaking
Registered office
Nature of business
Class of
% Held
shares held
Direct
Macbeth 24 Limited
United Kingdom
Dormant
Ordinary and deferred
100.00
5
Creditors: amounts falling due within one year
2026
2025
£
£
Amounts owed to group undertakings
91,000
91,000
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