Company No: 15331634 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

J Hirvonen

REGISTERED OFFICE	Salatin House
	19 Cedar Road
	Sutton
	SM2 5DA
	United Kingdom

COMPANY NUMBER

15331634 (England and Wales)

ACCOUNTANT	Shaw Gibbs Limited
	Salatin House
	19 Cedar Road
	Sutton
	SM2 5DA

	Note	31.12.2025		31.12.2024
		£		£
Fixed assets
Tangible assets	4	7,325		0
		7,325		0
Current assets
Debtors	5	140,046		165,338
Cash at bank and in hand	6	59,140		3,839
		199,186		169,177
Creditors: amounts falling due within one year	7	( 45,127)		( 88,790)
Net current assets		154,059		80,387
Total assets less current liabilities		161,384		80,387
Net assets		161,384		80,387
Capital and reserves
Called-up share capital	8	100		100
Profit and loss account		161,284		80,287
Total shareholder's funds		161,384		80,387

For the financial year ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Alpacka Tech Limited (registered number: 15331634) were approved and authorised for issue by the Director on 29 September 2026. They were signed on its behalf by:

J Hirvonen Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

Alpacka Tech Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Salatin House, 19 Cedar Road, Sutton, SM2 5DA, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Statement of Income and Retained Earnings in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Income Statement.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company's activities. Revenue is shown net of value added
tax. Revenue is recognised when the amount of revenue can be measured reliably and specific performance criteria have been met for the company's activities.

Taxation

Current tax
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.

Pension costs

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

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

4 years straight line

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Properties whose fair value can be measured reliably are held under the revaluation model and are carried at a revalued amount, being their fair value at the date of valuation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. The fair value of the land and buildings is usually considered to be their market value.

Revaluation gains and losses are recognised in other comprehensive income and accumulated in equity, except to the extent that a revaluation gain reverses a revaluation loss previously recognised in profit or loss or a revaluation loss exceeds the accumulated revaluation gains recognised in equity; such gains and losses are recognised in profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

2. Critical accounting judgements and key sources of estimation uncertainty

There were no key sources of estimation uncertainties or critical judgements made by the director in the process of applying the company’s accounting policies with significant effect on the amounts recognised in the financial statements.

3. Employees

	Year ended 31.12.2025		Period from 06.12.2023 to 31.12.2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	5		4

4. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 January 2025	0		0
Additions	7,800		7,800
At 31 December 2025	7,800		7,800
Accumulated depreciation
At 01 January 2025	0		0
Charge for the financial year	475		475
At 31 December 2025	475		475
Net book value
At 31 December 2025	7,325		7,325
At 31 December 2024	0		0

5. Debtors

	31.12.2025		31.12.2024
	£		£
Trade debtors	0		97,152
Amounts owed by Group undertakings	139,521		0
Prepayments and accrued income	425		68,186
Other debtors	100		0
	140,046		165,338

6. Cash and cash equivalents

	31.12.2025		31.12.2024
	£		£
Cash at bank and in hand	59,140		3,839

7. Creditors: amounts falling due within one year

	31.12.2025		31.12.2024
	£		£
Trade creditors	535		510
Amounts owed to Group undertakings	15,418		0
Amounts owed to director	0		57,900
Accruals	1,684		1,634
Taxation and social security	25,934		27,955
Other creditors	1,556		791
	45,127		88,790

Included in other creditors is £1,556 (2024: £791) relating to unpaid pension contributions at the year end.

8. Called-up share capital

	31.12.2025		31.12.2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100

9. Events after the Balance Sheet date

There have been no events after the balance sheet date affecting the Company since the financial year.