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Registered Number: 10923171
England and Wales

 

 

 

ALEXANDER S RICHARDSON LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 September 2023

End date: 31 August 2024
Director Daniel Peter Richardson
Registered Number 10923171
Registered Office 7 Bell Yard
London
England
WC2A 2JR
Accountants Worth Knowing Accountants Ltd
7 Bell Yard
London
WC2A 2JR
1
Director's report and financial statements
The director presents his/her/their annual report and the financial statements for the year ended 31 August 2024.
Principal activities
Principal activity of the company during the financial year was of Engineering design activities for industrial process and production.
Director
The director who served the company throughout the year was as follows:
Daniel Peter Richardson
Statement of director's responsibilities
The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the director is required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.


----------------------------------
Daniel Peter Richardson
Director

Date approved: 13 September 2024
2
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 August 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Worth Knowing Accountants Ltd
31 August 2024



....................................................
Worth Knowing Accountants Ltd
7 Bell Yard
London
WC2A 2JR
13 September 2024
3
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 10,207    7,499 
10,207    7,499 
Current assets      
Debtors 4 31,590    6,289 
Cash at bank and in hand 28,968    93,869 
60,558    100,158 
Creditors: amount falling due within one year 5 (20,184)   (25,917)
Net current assets 40,374    74,241 
 
Total assets less current liabilities 50,581    81,740 
Provisions for liabilities 6   (1,425)
Net assets 50,581    80,315 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 50,481    80,215 
Shareholders' funds 50,581    80,315 
 


For the year ended 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 13 September 2024 and were signed by:


-------------------------------
Daniel Peter Richardson
Director
4
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 September 2022 100  35,316  35,416 
Profit for the year 61,899  61,899 
Total comprehensive income for the year 61,899  61,899 
Dividends (17,000) (17,000)
Total investments by and distributions to owners (17,000) (17,000)
At 31 August 2023 100  80,215  80,315 
At 01 September 2023 100  80,215  80,315 
Profit for the year 32,266  32,266 
Total comprehensive income for the year 32,266  32,266 
Dividends (62,000) (62,000)
Total investments by and distributions to owners (62,000) (62,000)
At 31 August 2024 100  50,481  50,581 
5
General Information
Alexander S Richardson Limited is a private company, limited by shares, registered in England and Wales, registration number 10923171, registration address 7 Bell Yard, London, England, WC2A 2JR

The company is wholly owned by the Australian company - Alexander S Richardson Pty Ltd, which holds 100% shares in the company. The address of Alexander S Richardson Pty Ltd is 16/16 Narabang Way, Belrose, NSW 2085, Australia.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Fixtures and Fittings 25% Reducing Balance
Computer Equipment 33% Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 1 (2023 : 1).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 September 2023 7,876    2,028    12,753    22,657 
Additions 1,193    395    4,512    6,100 
Disposals      
At 31 August 2024 9,069    2,423    17,265    28,757 
Depreciation
At 01 September 2023 4,437    1,384    9,337    15,158 
Charge for year 889    163    2,340    3,392 
On disposals      
At 31 August 2024 5,326    1,547    11,677    18,550 
Net book values
Closing balance as at 31 August 2024 3,743    876    5,588    10,207 
Opening balance as at 01 September 2023 3,439    644    3,416    7,499 


4.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 23,661    945 
Prepayments & Accrued Income 1,098    372 
Other Debtors 4,972    4,972 
PAYE & Social Security 1,859   
31,590    6,289 

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 10,270    147 
Corporation Tax 6,599    15,525 
PAYE & Social Security   1,176 
Accrued Expenses 750    750 
Other Creditors 800    800 
Directors' Current Accounts 372    821 
VAT 1,393    6,698 
20,184    25,917 

6.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax   1,425 
  1,425 

6