ALEXIAN PROPERTY VENTURES LTD Filleted Accounts Cover
ALEXIAN PROPERTY VENTURES LTD
Company No. 14992865
Information for Filing with The Registrar
31 July 2024
ALEXIAN PROPERTY VENTURES LTD Directors Report Registrar
The Directors present their report and the accounts for the period ended 31 July 2024.
Principal activities
The principal activity of the company during the period under review was the buying and selling of real estate.
Directors
The Directors who served at any time during the period were as follows:
A. Gale
E. Sipson
I. Sipson
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
I. Sipson
Director
09 April 2025
ALEXIAN PROPERTY VENTURES LTD Balance Sheet Registrar
at
31 July 2024
Company No.
14992865
Notes
2024
£
Fixed assets
Investments
4
100
100
Current assets
Debtors
5
152,846
Cash at bank and in hand
5,104
157,950
Creditors: Amount falling due within one year
6
(158,644)
Net current liabilities
(694)
Total assets less current liabilities
(594)
Net liabilities
(594)
Capital and reserves
Called up share capital
200
Profit and loss account
7
(794)
Total equity
(594)
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the period ended 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 09 April 2025 and signed on its behalf by:
I. Sipson
Director
09 April 2025
ALEXIAN PROPERTY VENTURES LTD Notes to the Accounts Registrar
for the period ended 31 July 2024
1
General information
ALEXIAN PROPERTY VENTURES LTD is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 14992865
Its registered office is:
The Granary
Whaddon Grove Farm
Hilperton
Trowbridge
BA14 6NR
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.
Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Freehold investment property
Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account.

No depreciation is provided in respect of investment properties.
Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.

Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Defined contribution pensions
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.
The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
3
Employees
2024
Number
The average monthly number of employees (including directors) during the period:
3
4
Investments
Investment in Subsidiaries
Total
£
£
Cost or valuation
Additions
100
100
At 31 July 2024
100
100
Provisions/Impairment
Net book values
At 31 July 2024
100
100
5
Debtors
2024
£
Amounts owed by group undertakings
152,846
152,846
6
Creditors:
amounts falling due within one year
2024
£
Loans from directors
158,044
Accruals and deferred income
600
158,644
7
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
8
Related party disclosures
Transactions with related parties
There is an outstanding interest free loan of £152,846 to a 100% owned subsidiary at the balance sheet date.
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