REGISTERED NUMBER: 04910965 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

Alcolock UK Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr F J E Comeau

Mr R W Thomas

SECRETARY:

Mr F J E Comeau

REGISTERED OFFICE:

First Floor

1 St Johns Court

Enterprise Park

Swansea

SA6 8QQ

REGISTERED NUMBER:

04910965 (England and Wales)

AUDITORS:

Ashmole & Co

First Floor

1 St John's Court

Upper Fforest Way

Enterprise Park

Swansea

SA6 8QQ

FIXED ASSETS

Tangible assets

4

581

1,164

CURRENT ASSETS

Stocks

12,380

9,033

Debtors

5

77,112

37,769

Cash at bank

27,953

9,721

117,445

56,523

CREDITORS

Amounts falling due within one year

6

1,531,774

1,425,883

NET CURRENT LIABILITIES

(1,414,329

)

(1,369,360

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(1,413,748

)

(1,368,196

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(1,413,749

)

(1,368,197

)

(1,413,748

)

(1,368,196

)

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 17 September 2026 and were signed on its behalf by:

Mr F J E Comeau - Director

1.	STATUTORY INFORMATION

Alcolock UK Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Tangible fixed assets are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the assets to the location and condition necessary for them to be capable of operating in the manner intended by management.

Depreciation is provided at the following annual rates

Plant and machinery - Straight line over 5 years.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Classification of financial liabilties

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangement entered into.

Basic financial liabilities

Basic financial liabilities, including creditors, and loans from fellow group companies and initially recognised at transaction price.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less, they are presented as non-current liabilities. Trade creditors are initially recognised at transaction price.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Going concern

The company has incurred a loss for the year of £45,552 (2024: £92,030) and has net liabilities of £1,413,748 ( 2024: £1,368,196).This indicates a material uncertainty as to whether the company can continue as a going concern. The directors consider the going concern basis of accounting to be appropriate as the parent undertaking, Alcohol Countermeasure Systems (International) Inc, has indicated that they will continue to support the company financially for a period of at least 12 months from the date the financial statements are approved.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

2,908

DEPRECIATION

At 1 January 2025

1,744

Charge for year

583

At 31 December 2025

2,327

NET BOOK VALUE

At 31 December 2025

581

At 31 December 2024

1,164

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

38,171

37,475

Other debtors

38,941

294

77,112

37,769

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

2,866

3,319

Taxation and social security

3,627

8,121

Other creditors

1,525,281

1,414,443

1,531,774

1,425,883

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was qualified on the following basis:

Basis for qualified opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. We were not able to attend the physical stock count as at 31 December 2025 due to being appointed as auditors subsequent to this date. Since stock could not be verified by alternative means, we were unable to obtain sufficient appropriate audit evidence regarding the existence and condition of stock as at 31 December 2025.

S K Keith (Senior Statutory Auditor)

for and on behalf of Ashmole & Co

9.	ULTIMATE CONTROLLING PARTY

The company is a wholly owned subsidary of Alcohol Countermeasure Systems (International) Inc, a company incorporated in Canada.