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REGISTERED NUMBER: 12044785 (England and Wales)








REPORT OF THE DIRECTORS AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2023

FOR

GRAHAM ALEXANDER LIMITED

GRAHAM ALEXANDER LIMITED (REGISTERED NUMBER: 12044785)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 June 2023




Page

Company Information 1

Report of the Directors 2

Balance Sheet 3 to 4

Notes to the Financial Statements 5 to 7


GRAHAM ALEXANDER LIMITED

COMPANY INFORMATION
for the Year Ended 30 June 2023







DIRECTORS: Mr G D Whitehead
Mr A G Whitehead
Mrs J Whitehead
Ms C Morley





REGISTERED OFFICE: 57 Tarnside Close
Rochdale
OL16 2QD





REGISTERED NUMBER: 12044785 (England and Wales)





ACCOUNTANTS: Cadishead Accountancy Services Limited
Britannic House
657 Liverpool Road
Irlam
Manchester
Lancashire
M44 5XD

GRAHAM ALEXANDER LIMITED (REGISTERED NUMBER: 12044785)

REPORT OF THE DIRECTORS
for the Year Ended 30 June 2023

The directors present their report with the financial statements of the company for the year ended 30 June 2023.

PRINCIPAL ACTIVITY
The principal activity of the company in the year under review was that of dental laboratory services

DIRECTORS
The directors set out in the table below have held office during the whole of the period from 1 July 2022 to the date of this report.

The beneficial interests of the directors holding office at 30 June 2023 in the shares of the company, according to the register of directors' interests, were as follows:

30.6.23 1.7.22
Ordinary shares of £1 each
Mr G D Whitehead 1 1
Mr A G Whitehead 1 1
Mrs J Whitehead 1 1
Ms C Morley 1 1

These directors did not hold any non-beneficial interests in the shares of the company.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





Mr A G Whitehead - Director


14 March 2024

GRAHAM ALEXANDER LIMITED (REGISTERED NUMBER: 12044785)

BALANCE SHEET
30 June 2023

30.6.23 30.6.22
Notes £    £   
FIXED ASSETS
Tangible assets 4 11,223 10,565

CURRENT ASSETS
Stocks 5,227 2,501
Debtors 5 1,820 21,889
Cash at bank 53,500 108,557
60,547 132,947
CREDITORS
Amounts falling due within one year 6 (24,655 ) (34,804 )
NET CURRENT ASSETS 35,892 98,143
TOTAL ASSETS LESS CURRENT
LIABILITIES

47,115

108,708

PROVISIONS FOR LIABILITIES (913 ) (520 )
NET ASSETS 46,202 108,188

CAPITAL AND RESERVES
Called up share capital 4 4
Retained earnings 46,198 108,184
SHAREHOLDERS' FUNDS 46,202 108,188

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 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.

GRAHAM ALEXANDER LIMITED (REGISTERED NUMBER: 12044785)

BALANCE SHEET - continued
30 June 2023


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 March 2024 and were signed on its behalf by:





Mr A G Whitehead - Director


GRAHAM ALEXANDER LIMITED (REGISTERED NUMBER: 12044785)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 June 2023

1. STATUTORY INFORMATION

Graham Alexander Limited 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 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.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on reducing balance

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 Statement of Income and Retained Earnings, 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.

GRAHAM ALEXANDER LIMITED (REGISTERED NUMBER: 12044785)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 June 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2022 - 5 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 July 2022 17,796 1,870 2,933 22,599
Additions - - 4,420 4,420
At 30 June 2023 17,796 1,870 7,353 27,019
DEPRECIATION
At 1 July 2022 9,815 1,145 1,074 12,034
Charge for year 1,996 197 1,569 3,762
At 30 June 2023 11,811 1,342 2,643 15,796
NET BOOK VALUE
At 30 June 2023 5,985 528 4,710 11,223
At 30 June 2022 7,981 725 1,859 10,565

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Trade debtors 1,820 -
Other debtors - 21,889
1,820 21,889

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Trade creditors 4,646 -
Taxation and social security 14,545 32,179
Other creditors 5,464 2,625
24,655 34,804

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
30.6.23 30.6.22
£    £   
Within one year 3,777 10,202

GRAHAM ALEXANDER LIMITED (REGISTERED NUMBER: 12044785)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 June 2023

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 June 2023 and 30 June 2022:

30.6.23 30.6.22
£    £   
Mr G D Whitehead
Balance outstanding at start of year 5,472 9,890
Amounts advanced - 31,582
Amounts repaid (5,472 ) (36,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 5,472

Mr A G Whitehead
Balance outstanding at start of year 5,472 8,640
Amounts advanced - 32,832
Amounts repaid (5,472 ) (36,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 5,472

Mrs J Whitehead
Balance outstanding at start of year 5,472 8,639
Amounts advanced - 32,833
Amounts repaid (5,472 ) (36,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 5,472

Ms C Morley
Balance outstanding at start of year 5,472 9,889
Amounts advanced - 31,583
Amounts repaid (5,472 ) (36,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 5,472

9. ULTIMATE CONTROLLING PARTY

The company was under the control of its directors throughout the year.