D Alexander & Co Ltd - Filleted accounts

Registered number

05006155

D Alexander & Co Ltd

Filleted Accounts

31 March 2025

D Alexander & Co Ltd
Registered number:		05006155
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		18,170			28,227
Tangible assets	4		29,423			37,192
Investments	5		100			100
			47,693			65,519

Current assets
Stocks		48,447			42,002
Debtors	6	271,801			217,505
Cash at bank and in hand		26			13
		320,274			259,520

Creditors: amounts falling due within one year	7	(232,690)			(207,381)

Net current assets			87,584			52,139

Total assets less current liabilities			135,277			117,658

Creditors: amounts falling due after more than one year	8		(16,727)			(33,801)



Net assets			118,550			83,857

Capital and reserves
Called up share capital			785			685
Share premium			38,961			38,961
Profit and loss account			78,804			44,211

Shareholders' funds			118,550			83,857

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.


Mr W Penlington
Director
Approved by the board on 23 November 2025

D Alexander & Co Ltd
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold land and buildings			over the lease term
	Plant and machinery			over 5 years
	Fixtures, fittings, tools and equipment			over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					16		16


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 April 2024							103,884
	At 31 March 2025							103,884

	Amortisation
	At 1 April 2024							75,657
	Provided during the year							10,057
	At 31 March 2025							85,714

	Net book value
	At 31 March 2025							18,170
	At 31 March 2024							28,227

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2024	5,562		68,926		26,552		101,040
	Additions	-		1,808		-		1,808
	At 31 March 2025	5,562		70,734		26,552		102,848

	Depreciation
	At 1 April 2024	5,252		53,064		5,532		63,848
	Charge for the year	77		4,245		5,255		9,577
	At 31 March 2025	5,329		57,309		10,787		73,425

	Net book value
	At 31 March 2025	233		13,425		15,765		29,423
	At 31 March 2024	310		15,862		21,020		37,192


5	Investments
Investments in
subsidiary
undertakings
£
	Cost
	At 1 April 2024							100

	At 31 March 2025							100


6	Debtors					2025		2024
£							£

	Trade debtors					201,958		164,737
	Other debtors					69,843		52,768
						271,801		217,505


7	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					40,916		24,826
	Obligations under finance lease and hire purchase contracts					4,373		3,444
	Trade creditors					9,104		5,057
	Taxation and social security costs					154,222		153,894
	Other creditors					24,075		20,160
						232,690		207,381


8	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					3,966		16,667
	Obligations under finance lease and hire purchase contracts					12,761		17,134
						16,727		33,801


9	Controlling party

	The company is controlled by company directors by virtue of their shareholdings,


10	Other information

	D Alexander & Co Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	12 Granary Wharf Business Park
	Wetmore Road
	Burton upon Trent
	Staffordshire
	DE14 1DU