REGISTERED NUMBER: 06061788 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 JANUARY 2026

FOR

ALASDAIR MORGAN LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr A M Morgan

SECRETARY:

Mrs J Morgan

REGISTERED OFFICE:

Close Gate Farm

Buckholes Lane

Wheelton

Chorley

Lancashire

PR6 8JL

REGISTERED NUMBER:

06061788 (England and Wales)

ACCOUNTANTS:

Christian Douglass Accountants Limited

Chartered Accountants

2 Jordan Street

Knott Mill

Manchester

M15 4PY

FIXED ASSETS

Tangible assets

4

115,980

84,765

CURRENT ASSETS

Debtors

5

46,423

80,078

Cash at bank

128,698

84,432

175,121

164,510

CREDITORS

Amounts falling due within one year

6

124,116

118,912

NET CURRENT ASSETS

51,005

45,598

TOTAL ASSETS LESS CURRENT LIABILITIES

166,985

130,363

CREDITORS

Amounts falling due after more than one year

7

(22,223

)

-

PROVISIONS FOR LIABILITIES

(13,932

)

(4,222

)

NET ASSETS

130,830

126,141

CAPITAL AND RESERVES

Called up share capital

300

300

Retained earnings

130,530

125,841

SHAREHOLDERS' FUNDS

130,830

126,141

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 29 October 2026 and were signed by:

Mr A M Morgan - Director

1.	STATUTORY INFORMATION

Alasdair Morgan Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 06061788 and registered office address is Close Gate Farm, Buckholes Lane, Wheelton, Chorley, Lancashire, PR6 8JL.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

33% on cost and 10% on cost

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 30 January 2025

202,636

Additions

65,006

At 29 January 2026

267,642

DEPRECIATION

At 30 January 2025

117,871

Charge for year

33,791

At 29 January 2026

151,662

NET BOOK VALUE

At 29 January 2026

115,980

At 29 January 2025

84,765

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

Additions

59,994

At 29 January 2026

59,994

DEPRECIATION

Charge for year

13,332

At 29 January 2026

13,332

NET BOOK VALUE

At 29 January 2026

46,662

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

29.1.26

29.1.25

£

£

Trade debtors

42,780

10,080

Other debtors

3,643

69,998

46,423

80,078

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

29.1.26

29.1.25

£

£

Hire purchase contracts

16,667

-

Trade creditors

520

5,298

Taxation and social security

100,175

109,414

Other creditors

6,754

4,200

124,116

118,912

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

29.1.26

29.1.25

£

£

Hire purchase contracts

22,223

-

8.	SECURED DEBTS

The following secured debts are included within creditors:

29.1.26

29.1.25

£

£

Hire purchase contracts

38,890

-