Alexandra Llewellyn Design Limited

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—7

Chartered Accountant's report to the director on the preparation of the unaudited statutory accounts of Alexandra Llewellyn Design Limited for the year ended 31 December 2024

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Alexandra Llewellyn Design Limited for the year ended 31 December 2024 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Alexandra Llewellyn Design Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Alexandra Llewellyn Design Limited and state those matters that we have agreed to state to the director of Alexandra Llewellyn Design Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Alexandra Llewellyn Design Limited and its director, as a body, for our work or for this report.

It is your duty to ensure that Alexandra Llewellyn Design Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Alexandra Llewellyn Design Limited . You consider that Alexandra Llewellyn Design Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Alexandra Llewellyn Design Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Signed

D S Burge and Co Ltd

16/09/2025

D S Burge and Co Ltd

Chartered Accountants

c/o D S Burge and Co Ltd

The Courtyard, 7 Francis Grove

London

SW19 4DW

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Alexandra Llewellyn Design Limited

Balance Sheet

As At 31 December 2024

Balance Sheet

Registered number: 07372813

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		27,156		12,597
Tangible Assets	5		48,847		47,894

			76,003		60,491
CURRENT ASSETS
Stocks	6	259,269		295,884
Debtors	7	73,091		159,074
Cash at bank and in hand		282,181		208,362

		614,541		663,320
Creditors: Amounts Falling Due Within One Year	8	(53,918 )		(68,639 )

NET CURRENT ASSETS (LIABILITIES)			560,623		594,681

TOTAL ASSETS LESS CURRENT LIABILITIES			636,626		655,172

Creditors: Amounts Falling Due After More Than One Year	9		(13,577 )		(22,873 )

NET ASSETS			623,049		632,299

CAPITAL AND RESERVES
Called up share capital	10		105		105
Share premium account			5,258		5,258
Profit and Loss Account			617,686		626,936

SHAREHOLDERS' FUNDS			623,049		632,299

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Alexandra Llewellyn Design Limited

Balance Sheet (continued)

As At 31 December 2024

For the year ending 31 December 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 her 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

Ms Alexandra Llewellyn

Director

16/09/2025

The notes on pages 4 to 7 form part of these financial statements.

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Alexandra Llewellyn Design Limited

Notes to the Financial Statements

For The Year Ended 31 December 2024

Notes to the Financial Statements

1. General Information

Alexandra Llewellyn Design Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07372813 . The registered office is D S Burge And Co Ltd, The Courtyard, 7 Francis Grove, London, SW19 4DW.

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

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. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Research and Development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to ... on a straight line basis over their expected useful economic lives, which range from ... to ... years.

If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.

2.4. 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:

Motor Vehicles	3 Years
Fixtures & Fittings	4 Years

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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Alexandra Llewellyn Design Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2023: 6)

4. Intangible Assets

	Development Costs
	£
Cost
As at 1 January 2024	39,126
Additions	26,450

As at 31 December 2024	65,576

Amortisation
As at 1 January 2024	26,529
Impairment losses	11,891

As at 31 December 2024	38,420

Net Book Value
As at 31 December 2024	27,156

As at 1 January 2024	12,597

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Alexandra Llewellyn Design Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

5. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 January 2024	-	72,008	72,008
Additions	471	11,273	11,744

As at 31 December 2024	471	83,281	83,752

Depreciation
As at 1 January 2024	-	24,114	24,114
Provided during the period	52	10,739	10,791

As at 31 December 2024	52	34,853	34,905

Net Book Value
As at 31 December 2024	419	48,428	48,847

As at 1 January 2024	-	47,894	47,894

6. Stocks

	2024	2023
	£	£
Finished goods	259,269	295,884

7. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	23,679	115,623
Prepayments and accrued income	14,907	15,569
Other debtors	10,225	24,482
VAT	20,074	-
Net wages	-	20
Director's loan account	4,206	3,380

	73,091	159,074

8. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	6,955	28,129
Corporation tax	31,409	32,965
Other taxes and social security	15,554	997
VAT	-	6,548

	53,918	68,639

9. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Bank loans	13,577	22,873

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Alexandra Llewellyn Design Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

10. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	105	105

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