Alastair Cox Associates Limited 09278555 false 2023-01-01 2023-12-31 2023-12-31 The principal activity of the company is is a sport surface consultant Digita Accounts Production Advanced 6.30.9574.0 true 09278555 2023-01-01 2023-12-31 09278555 2023-12-31 09278555 core:CurrentFinancialInstruments 2023-12-31 09278555 core:CurrentFinancialInstruments core:WithinOneYear 2023-12-31 09278555 core:Non-currentFinancialInstruments core:AfterOneYear 2023-12-31 09278555 core:OtherPropertyPlantEquipment 2023-12-31 09278555 bus:SmallEntities 2023-01-01 2023-12-31 09278555 bus:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 09278555 bus:FilletedAccounts 2023-01-01 2023-12-31 09278555 bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 09278555 bus:RegisteredOffice 2023-01-01 2023-12-31 09278555 bus:Director1 2023-01-01 2023-12-31 09278555 bus:Director2 2023-01-01 2023-12-31 09278555 bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 09278555 core:ComputerEquipment 2023-01-01 2023-12-31 09278555 core:OtherPropertyPlantEquipment 2023-01-01 2023-12-31 09278555 core:PlantMachinery 2023-01-01 2023-12-31 09278555 countries:England 2023-01-01 2023-12-31 09278555 2022-12-31 09278555 core:OtherPropertyPlantEquipment 2022-12-31 09278555 2022-01-01 2022-12-31 09278555 2022-12-31 09278555 core:CurrentFinancialInstruments 2022-12-31 09278555 core:CurrentFinancialInstruments core:WithinOneYear 2022-12-31 09278555 core:Non-currentFinancialInstruments core:AfterOneYear 2022-12-31 09278555 core:OtherPropertyPlantEquipment 2022-12-31 iso4217:GBP xbrli:pure

Registration number: 09278555

Alastair Cox Associates Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 December 2023

 

Alastair Cox Associates Limited

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Financial Statements

4 to 9

 

Alastair Cox Associates Limited

Company Information

Directors

Mr A Leighton-Cox

Mrs J Leighton-Cox

Registered office

The Old Vicarage
51 St John
Street
Ashbourne
Derbyshire
DE6 1GP

Accountants

Coates and Partners Limited
The Old Vicarage
51 St John Street
Ashbourne
Derbyshire
DE6 1GP

 

Alastair Cox Associates Limited

(Registration number: 09278555)
Balance Sheet as at 31 December 2023

Note

2023
£

2022
£

Fixed assets

 

Tangible assets

4

2,903

2,714

Current assets

 

Debtors

5

20,647

16,140

Cash at bank and in hand

 

198,054

172,508

 

218,701

188,648

Creditors: Amounts falling due within one year

6

(47,077)

(42,834)

Net current assets

 

171,624

145,814

Total assets less current liabilities

 

174,527

148,528

Creditors: Amounts falling due after more than one year

6

(78,563)

(51,263)

Provisions for liabilities

(600)

(500)

Net assets

 

95,364

96,765

Capital and reserves

 

Called up share capital

100

100

Retained earnings

95,264

96,665

Shareholders' funds

 

95,364

96,765

For the financial year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

 

Alastair Cox Associates Limited

(Registration number: 09278555)
Balance Sheet as at 31 December 2023 (continued)

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 and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland'.

Approved and authorised by the Board on 17 September 2024 and signed on its behalf by:
 

.........................................
Mr A Leighton-Cox
Director

   
     
 

Alastair Cox Associates Limited

Notes to the Financial Statements for the Year Ended 31 December 2023

1

General information

The company is a private company limited by share capital incorporated in England registration number: 09278555.

The address of its registered office is:
The Old Vicarage
51 St John
Street
Ashbourne
Derbyshire
DE6 1GP
United Kingdom

These financial statements were authorised for issue by the Board on 17 September 2024.

2

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.

The presentation currency is £ sterling.

 

Alastair Cox Associates Limited

Notes to the Financial Statements for the Year Ended 31 December 2023 (continued)

2

Accounting policies (continued)

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.

Government grants

Government grants received are only recognised when there is reasonable assurance that the entity will comply with the conditions attached to them and the grants will be received. Government grants are recognised in the profit and loss account on a systematic basis over the periods in which the entity recognises as expenses the related costs for which the grants are intended to compensate.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

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 and deferred 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.

Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities in their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

 

Alastair Cox Associates Limited

Notes to the Financial Statements for the Year Ended 31 December 2023 (continued)

2

Accounting policies (continued)

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant and machinery

15% reducing balance basis

Computer equipment

33% straight line basis

Provisions

A provision is recognised when there is a legal or constructive obligation as a result of a past event and it is probable that an outflow of economic benefits will be required to settle the obligation.

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.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2022 - 2).

 

Alastair Cox Associates Limited

Notes to the Financial Statements for the Year Ended 31 December 2023 (continued)

4

Tangible assets

Plant and machinery
£

Total
£

Cost or valuation

At 1 January 2023

5,653

5,653

Additions

1,138

1,138

At 31 December 2023

6,791

6,791

Depreciation

At 1 January 2023

2,939

2,939

Charge for the year

949

949

At 31 December 2023

3,888

3,888

Carrying amount

At 31 December 2023

2,903

2,903

At 31 December 2022

2,714

2,714

 

Alastair Cox Associates Limited

Notes to the Financial Statements for the Year Ended 31 December 2023 (continued)

5

Debtors

Current

2023
£

2022
£

Trade debtors

9,114

14,614

Prepayments

11,533

1,484

Other debtors

-

42

 

20,647

16,140

6

Creditors

Creditors: amounts falling due within one year

2023
£

2022
£

Due within one year

Taxation and social security

22,477

18,899

Accruals and deferred income

4,575

4,958

Other creditors

20,025

18,977

47,077

42,834

 

Alastair Cox Associates Limited

Notes to the Financial Statements for the Year Ended 31 December 2023 (continued)

6

Creditors (continued)

Creditors: amounts falling due after more than one year

2023
£

2022
£

Due after one year

Other creditors

78,563

51,263