REGISTERED NUMBER: 13621922 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

ALT BEVERAGES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J Ives

S R Nelson

REGISTERED OFFICE:

20-22 Wenlock Road

London

N1 7GU

REGISTERED NUMBER:

13621922 (England and Wales)

ACCOUNTANTS:

Galloways Accounting Limited

15 West Street

Brighton

East Sussex

BN1 2RL

FIXED ASSETS

Intangible assets

4

-

374

Tangible assets

5

786

1,057

Investments

6

-

-

786

1,431

CURRENT ASSETS

Stocks

30,261

20,093

Debtors

7

64,748

60,955

Cash at bank

65,307

23,470

160,316

104,518

CREDITORS

Amounts falling due within one year

8

46,842

35,908

NET CURRENT ASSETS

113,474

68,610

TOTAL ASSETS LESS CURRENT LIABILITIES

114,260

70,041

CREDITORS

Amounts falling due after more than one year

9

(44,966

)

(44,966

)

PROVISIONS FOR LIABILITIES

(149

)

(201

)

NET ASSETS

69,145

24,874

CAPITAL AND RESERVES

Called up share capital

126

117

Share premium

593,123

393,143

Retained earnings

(524,104

)

(368,386

)

69,145

24,874

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 24 September 2026 and were signed on its behalf by:

J Ives - Director

S R Nelson - Director

1.	STATUTORY INFORMATION

ALT Beverages Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

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

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of

depreciation and any impairment losses.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery - 25% straight line

Computer equipment - 33.33% straight line

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

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Director's indemnities and liability insurance

Alt Beverages Ltd maintains a qualifying third party indemnity provision for the benefit of both directors of Alt Beverages Ltd, this will continue in force for the benefit of the directors on an ongoing basis.

Going concern

These financial statements have been prepared on a going concern basis. After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 October 2024

510

Disposals

(510

)

At 30 September 2025

-

AMORTISATION

At 1 October 2024

136

Eliminated on disposal

(136

)

At 30 September 2025

-

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

374

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

3,402

Additions

916

At 30 September 2025

4,318

DEPRECIATION

At 1 October 2024

2,345

Charge for year

1,187

At 30 September 2025

3,532

NET BOOK VALUE

At 30 September 2025

786

At 30 September 2024

1,057

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

Additions

3,768

Impairments

(3,768

)

At 30 September 2025

-

NET BOOK VALUE

At 30 September 2025

-

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

51,548

47,755

Other debtors

13,200

13,200

64,748

60,955

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1,500

13,709

Taxation and social security

32,708

9,195

Other creditors

12,634

13,004

46,842

35,908

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

44,966

44,966

10.	RELATED PARTY DISCLOSURES

Included in other creditors is a loan from Ives Media Group Ltd of £14,966 (2024: £14,966) J Ives is a director of both Ives Media Group Ltd and ALT Beverages Ltd.

Included in other creditors is a loan of £30,000 received from R Nelson, a relative of director S Nelson.