Alex James Presents Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 07680769

Alex James Presents Ltd

Filleted Unaudited Accounts

30 June 2025

Alex James Presents Ltd

Statement of Financial Position

30 June 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	6		17,365	2,673

Current assets

Debtors	7	48,421	86,779
Cash at bank and in hand		28,033	24,518
		--------	---------
		76,454	111,297

Creditors: amounts falling due within one year	8	( 36,018)		( 29,981)
		--------		---------
Net current assets			40,436	81,316
			--------	--------
Total assets less current liabilities			57,801	83,989

Creditors: amounts falling due after more than one year	9	( 12,418)	( 15,178)
		--------	--------
Net assets		45,383	68,811
		--------	--------

Capital and reserves

Called up share capital	10	800	800
Capital redemption reserve	11	200	200
Profit and loss account	11	44,383	67,811
		--------	--------
Shareholders funds		45,383	68,811
		--------	--------

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 June 2025 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 ;

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

Alex James Presents Ltd

Statement of Financial Position (continued)

30 June 2025

These accounts were approved by the board of directors and authorised for issue on 10 November 2025 , and are signed on behalf of the board by:

Mr S A James

Director

Company registration number: 07680769

Alex James Presents Ltd

Notes to the Accounts

Year ended 30 June 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 10 Orange Street, Haymarket, London, WC2H 7DQ.

2. Statement of compliance

These accounts have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The accounts have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The accounts are prepared in sterling, which is the functional currency of the entity.

Going concern

In the opinion of the director the company is a going concern and the accounts have been prepared on this basis. The director continues to provide full support to the business and believes the company to be in a strong position to take advantage of future opportunities as they arise.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Intangible assets

Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Trademarks	-	10% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Plant and equipment	-	25% straight line

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

4. Dividends

	2025	2024
	£	£
Dividends paid during the year (excluding those for which a liability existed at the end of the prior year )	55,000	–
	--------	----

5. Intangible assets

	Trademarks
	£
Cost
At 1 July 2024 and 30 June 2025	24,437
	--------
Amortisation
At 1 July 2024 and 30 June 2025	24,437
	--------
Carrying amount
At 30 June 2025	–
	--------
At 30 June 2024	–
	--------

6. Tangible assets

	Plant and equipment	Total
	£	£
Cost
At 1 July 2024	11,466	11,466
Additions	20,145	20,145
	--------	--------
At 30 June 2025	31,611	31,611
	--------	--------
Depreciation
At 1 July 2024	8,793	8,793
Charge for the year	5,453	5,453
	--------	--------
At 30 June 2025	14,246	14,246
	--------	--------
Carrying amount
At 30 June 2025	17,365	17,365
	--------	--------
At 30 June 2024	2,673	2,673
	--------	--------

7. Debtors

	2025	2024
	£	£
Trade debtors	12,889	25,796
Other debtors	35,532	60,983
	--------	--------
	48,421	86,779
	--------	--------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	2,760	2,760
Trade creditors	9,178	42
Corporation tax	3,937	18,414
Social security and other taxes	1,730	4,417
Other creditors	18,413	4,348
	--------	--------
	36,018	29,981
	--------	--------

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	12,418	15,178
	--------	--------

Since November 2021 the company has been repaying a Business Bounce Back loan. The loan attracts interest at 2.5% per annum and is repayable over 6 years by instalments.

10. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary A shares of £ 1 each	800	800	800	800
	----	----	----	----

11. Reserves

Capital redemption reserve - This reserve records the nominal value of shares repurchased by the company. Profit and loss account - This reserve records retained earnings and accumulated losses.

12. Directors' advances, credits and guarantees

During the year the director repaid in full the balance of £25,227 brought forward as owing to the company. Subsequently, the director made a net advance to the company with a balance repayable at year end of £9,909. This balance is interest free, repayable on demand and included within other creditors. Any overdrawn balance in the year attracted a 3% interest charge.

13. Related party transactions

The company was under the control of Mr S A James throughout the period. Mr S A James is both a director and majority shareholder of the company. Aside from those transactions and balances already presented in the notes to the accounts, no other transactions with related parties were undertaken such as are required to be disclosed under FRS 102 Section 1A.