Registration number:
Alpha Enigma Limited
for the Period from 1 April 2022 to 31 December 2022
Alpha Enigma Limited
Contents
Company Information |
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Balance Sheet |
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Notes to the Unaudited Financial Statements |
Alpha Enigma Limited
Company Information
Director |
Mr Carlos Daurignac |
Registered office |
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Accountants |
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Alpha Enigma Limited
(Registration number: 08003959)
Balance Sheet as at 31 December 2022
Note |
2022 |
2022 |
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Fixed assets |
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Intangible assets |
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- |
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Current assets |
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Debtors |
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Cash at bank and in hand |
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- |
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Creditors: Amounts falling due within one year |
( |
- |
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Net current (liabilities)/assets |
( |
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Net assets |
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Capital and reserves |
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Called up share capital |
100 |
100 |
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Retained earnings |
139 |
- |
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Shareholders' funds |
239 |
100 |
For the financial period ending 31 December 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
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The director acknowledges his 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
Approved and authorised by the
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Alpha Enigma Limited
Notes to the Unaudited Financial Statements for the Period from 1 April 2022 to 31 December 2022
General information |
The company is a private company limited by share capital, incorporated in England & Wales .
The address of its registered office is:
These financial statements were authorised for issue by the
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.
Judgements
The directors consider that there are no key judgements that management have made in the process of applying the company’s accounting policies and that may have had a significant effect on the amounts recognised in the financial statements. |
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 sales/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.
Alpha Enigma Limited
Notes to the Unaudited Financial Statements for the Period from 1 April 2022 to 31 December 2022
Foreign currency transactions and balances
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.
Tax
The tax expense for the period comprises current 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.
Amortisation
Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:
Asset class |
Amortisation method and rate |
Intangible assets other than goodwill |
Straight line method at 33.3% |
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, 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.
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of
business from suppliers. Accounts payable are classified as current liabilities if the company does not have an
unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve
months after the reporting date. If there is an unconditional right to defer settlement for at least twelve
months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost
using the effective interest method.
Alpha Enigma Limited
Notes to the Unaudited Financial Statements for the Period from 1 April 2022 to 31 December 2022
Leases
Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as
operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis
over the period of the lease.
Share capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
Dividends
Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in
the reporting period in which the dividends are declared.
Defined contribution pension obligation
A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and
the company has no legal or constructive obligation to pay further contributions even if the fund does not hold
sufficient assets to pay all employees the benefits relating to employee service in the current and prior
periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If
contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
Financial instruments
Classification
assets and liabilities like investments, trade and other receivables, cash and bank balances, trade and other
creditors.
Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are
measured, initially and subsequently, at the undiscounted amount of the cash or cash consolidation expected
to be paid or received.
Staff numbers |
The average number of persons employed by the company (including the director) during the period, was
Alpha Enigma Limited
Notes to the Unaudited Financial Statements for the Period from 1 April 2022 to 31 December 2022
Intangible assets |
Other intangible assets |
Total |
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Cost or valuation |
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Additions acquired separately |
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At 31 December 2022 |
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Amortisation |
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Amortisation charge |
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At 31 December 2022 |
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Carrying amount |
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At 31 December 2022 |
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Debtors |
Current |
2022 |
2022 |
Trade debtors |
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- |
Other debtors |
- |
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Creditors |
Creditors: amounts falling due within one year
2022 |
2022 |
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Due within one year |
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Taxation and social security |
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- |
Accruals and deferred income |
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- |
Other creditors |
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- |
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- |
Alpha Enigma Limited
Notes to the Unaudited Financial Statements for the Period from 1 April 2022 to 31 December 2022
Share capital |
Allotted, called up and fully paid shares
2022 |
2022 |
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No. |
£ |
No. |
£ |
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100 |
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100 |
Related party transactions |
Included in other creditors is amouts owed to the Director of £22,827
Transactions with the director |
2022 |
At 1 April 2022 |
Repayments by director |
At 31 December 2022 |
Mr Carlos Daurignac |
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Amounts owed to/(from) the Director |
( |
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