REGISTERED NUMBER: 11923204 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026

FOR

ALPACA BARS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M S J Heap

L D Owen

N D Pring

SECRETARY:

L D Owen

REGISTERED OFFICE:

The Alpaca

84-86 Essex Road

London

N1 8LU

REGISTERED NUMBER:

11923204 (England and Wales)

ACCOUNTANTS:

Wallwork Nelson & Johnson

Chandler House

7 Ferry Road Office Park

Riversway

Preston

Lancashire

PR2 2YH

FIXED ASSETS

Tangible assets

4

136,415

151,612

CURRENT ASSETS

Stocks

18,124

25,360

Debtors

5

120,946

94,661

Cash at bank and in hand

501,218

426,702

640,288

546,723

CREDITORS

Amounts falling due within one year

6

358,193

412,304

NET CURRENT ASSETS

282,095

134,419

TOTAL ASSETS LESS CURRENT LIABILITIES

418,510

286,031

CREDITORS

Amounts falling due after more than one year

7

-

(3,535

)

PROVISIONS FOR LIABILITIES

(30,690

)

(33,740

)

NET ASSETS

387,820

248,756

CAPITAL AND RESERVES

Called up share capital

40

40

Share premium

19,980

19,980

Retained earnings

367,800

228,736

SHAREHOLDERS' FUNDS

387,820

248,756

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 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 1 October 2026 and were signed on its behalf by:

L D Owen - Director

1.	STATUTORY INFORMATION

Alpaca Bars 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.

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 and is mainly derived from bar and kitchen sales, after deducting discounts and value added tax. Turnover is recognised at the point of sale

Tangible fixed assets

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

Short leasehold

-

straight line over period of lease

Fixtures and fittings

-

20% on cost

Computer equipment

-

20% on cost

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

Stocks

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

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

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.

Going concern

The directors have a reasonable expectation that the company possesses sufficient resources to continue in operational existence for the foreseeable future. Thus, the going concern policy of accounting has been adopted in preparing the annual financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2025 - 16 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 May 2025

95,268

324,455

419,723

Additions

-

8,760

8,760

At 30 April 2026

95,268

333,215

428,483

DEPRECIATION

At 1 May 2025

30,852

237,259

268,111

Charge for year

6,177

17,780

23,957

At 30 April 2026

37,029

255,039

292,068

NET BOOK VALUE

At 30 April 2026

58,239

78,176

136,415

At 30 April 2025

64,416

87,196

151,612

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/4/26

30/4/25

£

£

Other debtors

120,946

94,661

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/4/26

30/4/25

£

£

Bank loans and overdrafts

3,931

10,000

Trade creditors

35,862

49,864

Taxation and social security

103,641

100,127

Other creditors

214,759

252,313

358,193

412,304

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30/4/26

30/4/25

£

£

Bank loans

-

3,535

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

30/4/26

30/4/25

£

£

Within one year

140,000

140,000

Between one and five years

560,000

560,000

In more than five years

420,000

560,000

1,120,000

1,260,000

9.	RELATED PARTY DISCLOSURES

During the year the company incurred Management Charges of £20,000 (2025: £20,000) from Urban Pubs & Bars Limited, a company under common control.