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REGISTERED NUMBER: 03276534 (England and Wales)









UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

JOHN ALEXANDER LIMITED

JOHN ALEXANDER LIMITED (REGISTERED NUMBER: 03276534)






CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 31 December 2023




Page

Company information 1

Statement of financial position 2

Notes to the financial statements 4


JOHN ALEXANDER LIMITED

COMPANY INFORMATION
For The Year Ended 31 December 2023







Directors: J A Americanos
Mrs M Molinaro



Secretary: Mrs M Molinaro



Registered office: Unit 2
32-34 Station Close
Potters Bar
Hertfordshire
EN6 1TL



Registered number: 03276534 (England and Wales)



Accountants: JOHN ALEXANDER LIMITED
Chartered Certified Accountants &
Statutory Auditor
Unit 2, 32-34 Station Close
Potters Bar
Hertfordshire
EN6 1TL



Bankers: Barclays Bank PLC
20 The Town
Enfield
Middlx
EN2 6LY

JOHN ALEXANDER LIMITED (REGISTERED NUMBER: 03276534)

STATEMENT OF FINANCIAL POSITION
31 December 2023

2023 2022
Notes £    £    £    £   
Fixed assets
Intangible assets 4 1 1
Tangible assets 5 96,383 97,031
96,384 97,032

Current assets
Debtors 6 399,976 436,988
Cash at bank 3,344 320
403,320 437,308
Creditors
Amounts falling due within one year 7 199,217 208,513
Net current assets 204,103 228,795
Total assets less current liabilities 300,487 325,827

Creditors
Amounts falling due after more than one
year

8

24,167

34,167
Net assets 276,320 291,660

Capital and reserves
Called up share capital 100 100
Retained earnings 276,220 291,560
Shareholders' funds 276,320 291,660

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

JOHN ALEXANDER LIMITED (REGISTERED NUMBER: 03276534)

STATEMENT OF FINANCIAL POSITION - continued
31 December 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 20 August 2024 and were signed on its behalf by:





J A Americanos - Director


JOHN ALEXANDER LIMITED (REGISTERED NUMBER: 03276534)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 December 2023

1. Statutory information

John 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2002, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

JOHN ALEXANDER LIMITED (REGISTERED NUMBER: 03276534)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 December 2023

2. Accounting policies - continued

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 2 (2022 - 2 ) .

4. Intangible fixed assets
Goodwill
£   
Cost
At 1 January 2023
and 31 December 2023 142,611
Amortisation
At 1 January 2023
and 31 December 2023 142,610
Net book value
At 31 December 2023 1
At 31 December 2022 1

5. Tangible fixed assets
Improvements Fixtures
to Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
Cost
At 1 January 2023
and 31 December 2023 94,435 17,041 1,000 14,774 127,250
Depreciation
At 1 January 2023 - 14,938 1,000 14,281 30,219
Charge for year - 525 - 123 648
At 31 December 2023 - 15,463 1,000 14,404 30,867
Net book value
At 31 December 2023 94,435 1,578 - 370 96,383
At 31 December 2022 94,435 2,103 - 493 97,031

JOHN ALEXANDER LIMITED (REGISTERED NUMBER: 03276534)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 December 2023

6. Debtors: amounts falling due within one year
2023 2022
£    £   
Trade debtors 24,876 64,888
Intercompany 375,100 372,100
399,976 436,988

7. Creditors: amounts falling due within one year
2023 2022
£    £   
Bank loans and overdrafts 41,619 26,935
Trade creditors 27 8,216
Taxation and social security 49,955 60,596
Other creditors 107,616 112,766
199,217 208,513

8. Creditors: amounts falling due after more than one year
2023 2022
£    £   
Bank loans 24,167 34,167

Amounts falling due in more than five years:

Repayable otherwise than by instalments
Bank loans more 5 yrs non-inst 24,167 34,167

9. Related party disclosures

The Company pays an annual commercial rent for the use of premises in the sum of £30000 to Alexander's SSAS pension fund which both Directors are members of.