Alumitech Holdings Ltd

Contents

Company Information	1
Statement of Financial Position	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

Alumitech Holdings Ltd

Company Information

Directors

Mr H Sellwood Mr P Vincent

Registered office

Stanhope House 9-10 Fore Street Holsworthy Devon EX22 6DT

Alumitech Holdings Ltd

(Registration number: 14263488)
Statement of Financial Position as at 30 June 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	801,078	659,276
Current assets
Debtors	6	2,076	8,790
Cash at bank and in hand		47,733	8,922
		49,809	17,712
Creditors: Amounts falling due within one year	7	(315,887)	(182,750)
Net current liabilities		(266,078)	(165,038)
Total assets less current liabilities		535,000	494,238
Creditors: Amounts falling due after more than one year	7	(406,652)	(418,500)
Provisions for liabilities		(44,723)	(9,272)
Net assets		83,625	66,466
Capital and reserves
Called up share capital		100	100
Profit and loss account		83,525	66,366
Shareholders' funds		83,625	66,466

For the financial year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Statement of Comprehensive Income.

Approved and authorised by the Board on 5 October 2026 and signed on its behalf by:
 

Alumitech Holdings Ltd

(Registration number: 14263488)
Statement of Financial Position as at 30 June 2026 (continued)

Mr H Sellwood Director

Mr P Vincent Director

Alumitech Holdings Ltd

Notes to the Unaudited Financial Statements for the year ended 30 June 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Stanhope House
9-10 Fore Street
Holsworthy
Devon
EX22 6DT

Principal activity

The principal activity of the company is that of a holding company.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling which is the functional currency of the entity.

Going concern

The financial statements have been prepared on a going concern basis, with management having given due consideration to the company’s ability to continue as a going concern for at least the next twelve months.

Alumitech Holdings Ltd

Notes to the Unaudited Financial Statements for the year ended 30 June 2026 (continued)

2	Accounting policies (continued)

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and in hand, demand deposits with banks, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. In the statement of financial position, bank overdrafts are shown within borrowing or current liabilities

Alumitech Holdings Ltd

Notes to the Unaudited Financial Statements for the year ended 30 June 2026 (continued)

2	Accounting policies (continued)

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the statement of comprehensive income over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Financial instruments

Recognition and measurement
A financial asset or a financial liability is recognised only when the company becomes party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Depreciation method and rate for tangible assets
Asset class	Depreciation method and rate
Freehold property	Nil

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2025 - 2).

Alumitech Holdings Ltd

Notes to the Unaudited Financial Statements for the year ended 30 June 2026 (continued)

4

Taxation

Tax charged/(credited) in the statement of comprehensive income

	2026 £	2025 £
Current taxation
UK corporation tax	16,320	1,880
Deferred taxation
Arising from origination and reversal of timing differences	35,451	9,272
Tax expense in the income statement	51,771	11,152

5	Tangible assets

	Land and buildings £	Fixtures and fittings £	Plant and machinery £	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 July 2025	622,187	-	37,089	-	-	659,276
Additions	-	54,338	75,722	2,053	15,272	147,385
At 30 June 2026	622,187	54,338	112,811	2,053	15,272	806,661
Depreciation
Charge for the year	-	-	5,583	-	-	5,583
At 30 June 2026	-	-	5,583	-	-	5,583
Carrying amount
At 30 June 2026	622,187	54,338	107,228	2,053	15,272	801,078
At 30 June 2025	622,187	-	37,089	-	-	659,276

Included within the net book value of land and buildings above is £622,187 (2025 - £622,187) in respect of freehold land and buildings.
 

6

Debtors

	2026 £	2025 £
Other debtors	2,076	8,790
	2,076	8,790

Alumitech Holdings Ltd

Notes to the Unaudited Financial Statements for the year ended 30 June 2026 (continued)

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Trade creditors		240	-
Amounts owed to group undertakings and undertakings in which the company has a participating interest		214,655	107,991
Taxation and social security		16,320	1,880
Accruals and deferred income		1,500	750
Other creditors		83,172	72,129
		315,887	182,750

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	10	406,652	418,500

8	Provisions for liabilities

	Deferred tax £	Total £
At 1 July 2025	9,272	9,272
Increase (decrease) in existing provisions	35,451	35,451
At 30 June 2026	44,723	44,723

9

Reserves

Profit and loss account:

This reserve records retained earnings and accumulated losses.

10	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Bank borrowings	406,652	418,500