Acorah Software Products - Accounts Production 16.5.460 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 06727620 Mr Jack Broadhurst Mr Jack Broadhurst iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06727620 2023-10-31 06727620 2024-10-31 06727620 2023-11-01 2024-10-31 06727620 frs-core:CurrentFinancialInstruments 2024-10-31 06727620 frs-core:Non-currentFinancialInstruments 2024-10-31 06727620 frs-core:ComputerEquipment 2023-11-01 2024-10-31 06727620 frs-core:FurnitureFittings 2023-11-01 2024-10-31 06727620 frs-core:MotorVehicles 2023-11-01 2024-10-31 06727620 frs-core:PlantMachinery 2024-10-31 06727620 frs-core:PlantMachinery 2023-11-01 2024-10-31 06727620 frs-core:PlantMachinery 2023-10-31 06727620 frs-core:ShareCapital 2024-10-31 06727620 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 06727620 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 06727620 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 06727620 frs-bus:SmallEntities 2023-11-01 2024-10-31 06727620 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 06727620 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 06727620 frs-bus:Director1 2023-11-01 2024-10-31 06727620 frs-bus:CompanySecretary1 2023-11-01 2024-10-31 06727620 frs-countries:EnglandWales 2023-11-01 2024-10-31 06727620 2022-10-31 06727620 2023-10-31 06727620 2022-11-01 2023-10-31 06727620 frs-core:CurrentFinancialInstruments 2023-10-31 06727620 frs-core:Non-currentFinancialInstruments 2023-10-31 06727620 frs-core:ShareCapital 2023-10-31 06727620 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 06727620
Alexander Group (UK) Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2024
Engage Accountancy Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06727620
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 87,652 76,762
87,652 76,762
CURRENT ASSETS
Stocks 5 311,959 311,959
Debtors 6 900,354 723,877
Cash at bank and in hand 133,086 207,593
1,345,399 1,243,429
Creditors: Amounts Falling Due Within One Year 7 (349,385 ) (362,531 )
NET CURRENT ASSETS (LIABILITIES) 996,014 880,898
TOTAL ASSETS LESS CURRENT LIABILITIES 1,083,666 957,660
Creditors: Amounts Falling Due After More Than One Year 8 (9,767 ) (19,010 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (21,173 ) (18,288 )
NET ASSETS 1,052,726 920,362
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 1,052,725 920,361
SHAREHOLDERS' FUNDS 1,052,726 920,362
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For the year ending 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Jack Broadhurst
Director
18/09/2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Alexander Group (UK) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06727620 . The registered office is 3 Bear Hill, Alvechurch, Worcestershire, B48 7JX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services together with rental income.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.
Rental income
Rental income is accounted for on a straight line basis over the period of the lease.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Straight Line
Motor Vehicles 25% Straight Line
Fixtures & Fittings 25% Straight Line
Computer Equipment 25% Straight Line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks is valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
Work in progress represents costs incurred to date and is valued at the lower of cost and net realisable value.
2.6. Financial Instruments
The company has elected to apply the exemption from the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.
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2.7. 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 statement of comprehensive income 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 timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing 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. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.8. Impairment losses
At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
2.9. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2023: 5)
5 5
4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 November 2023 376,212
Additions 52,800
As at 31 October 2024 429,012
Depreciation
As at 1 November 2023 299,450
Provided during the period 41,910
As at 31 October 2024 341,360
Net Book Value
As at 31 October 2024 87,652
As at 1 November 2023 76,762
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5. Stocks
2024 2023
£ £
Goods held for sale 5,000 5,000
Work in progress 306,959 306,959
311,959 311,959
6. Debtors
2024 2023
£ £
Due within one year
VAT 8,825 15,327
Amounts owed by other participating interests 891,529 708,550
900,354 723,877
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 10,924 11,106
Trade creditors 15,494 28,498
Bank loans and overdrafts 12,000 12,000
Corporation tax 147,492 134,137
Other taxes and social security 3,410 249
Net wages - 1,820
Other creditors 44,851 124
Accruals and deferred income 8,333 8,333
Director's loan account 106,881 166,264
349,385 362,531
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 5,934 5,147
Bank loans 3,833 13,863
9,767 19,010
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
10. Dividends
2024 2023
£ £
On equity shares:
Interim dividend paid 25,000 25,000
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11. Related Party Transactions
During the year the company paid rent of £60,000 (2023 £60,000) to a related party. 
Amounts owed by related partiesAt the balance sheet date the company was owed £891,529 by other related parties (2023 £708,550).

Amounts owed by related parties

At the balance sheet date the company was owed £891,529 by other related parties (2023 £708,550).

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