REGISTERED NUMBER: SC816524 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

16 JULY 2024 TO 31 AUGUST 2025

FOR

ALEXANDER INTERNATIONAL INVESTMENT LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

C G Gamberucci

REGISTERED OFFICE:

Wallace House

Maxwell Place

Stirling

FK8 1JU

REGISTERED NUMBER:

SC816524 (Scotland)

ACCOUNTANTS:

Haines Watts

Business Advisors and Accountants

Wallace House

Maxwell Place

Stirling

FK8 1JU

FIXED ASSETS

Investment property

4

88,385

CURRENT ASSETS

Cash at bank and in hand

121

CREDITORS

Amounts falling due within one year

5

(10,621

)

NET CURRENT LIABILITIES

(10,500

)

TOTAL ASSETS LESS CURRENT LIABILITIES

77,885

CAPITAL AND RESERVES

Called up share capital

6

78,915

Retained earnings

(1,030

)

SHAREHOLDERS' FUNDS

77,885

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 16 September 2025 and were signed by:

C G Gamberucci - Director

1.	STATUTORY INFORMATION

Alexander International Investment Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

At the period end the company had net current liabilities of £10,500. The company continues to be supported by the Director who provides funding for operations. The operational funding support is expected to continue for a period of at least one year after the date of signing the financial statements.

INVESTMENT PROPERTY

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

FINANCIAL INSTRUMENTS

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.

Short-term debt instruments, including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in the case of an out-right short-term loan not at market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the profit and loss account. For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective

interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

TAXATION

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

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 period 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.

CHANGE IN REPORTING PERIOD

The financial period end of the company was extended from 31 July 2025 to 31 August 2025 to incorporate transactions in August 2025. Accordingly, the financial statements are prepared for the period 16 July 2024 to 31 August 2025.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Additions

88,385

At 31 August 2025

88,385

NET BOOK VALUE

At 31 August 2025

88,385

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other creditors

151

Directors' current accounts

9,570

Accrued expenses

900

10,621

6.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

value:

£

78,915

Ordinary shares

1

78,915

During the year property was transferred to the company in exchange for the allotment of 78,815 ordinary £1 shares.

7.	RELATED PARTY DISCLOSURES

The loan due to the director from the company is interest free and is repayable on demand.