REGISTERED NUMBER: 00828089 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

A.& D.ALEXANDROU LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr A D Alexandrou

REGISTERED OFFICE:

48 Wincanton Road

Romford

Essex

RM3 9DH

REGISTERED NUMBER:

00828089 (England and Wales)

ACCOUNTANTS:

Freemans Partnership LLP

Chartered Certified Accountants

Solar House

282 Chase Road

London

N14 6NZ

FIXED ASSETS

Tangible assets

4

18,716

20,796

Investment property

5

1,310,000

1,310,000

1,328,716

1,330,796

CURRENT ASSETS

Debtors

6

36,849

39,813

Cash at bank

234,036

179,528

270,885

219,341

CREDITORS

Amounts falling due within one year

7

197,422

173,057

NET CURRENT ASSETS

73,463

46,284

TOTAL ASSETS LESS CURRENT LIABILITIES

1,402,179

1,377,080

CREDITORS

Amounts falling due after more than one year

8

(56,624

)

(70,958

)

PROVISIONS FOR LIABILITIES

10

(23,839

)

(15,711

)

NET ASSETS

1,321,716

1,290,411

CAPITAL AND RESERVES

Called up share capital

11

100

100

Retained earnings

12

1,321,616

1,290,311

SHAREHOLDERS' FUNDS

1,321,716

1,290,411

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

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

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 November 2025 and were signed by:

Mr A D Alexandrou - Director

1.	STATUTORY INFORMATION

A.& D.Alexandrou Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover represents amounts derived from rents charged to tenants during the year, and is recognised at the date the rental period occurred. This is stated after trade discounts and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

10% on reducing balance

Motor vehicles

-

20% on reducing balance

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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

49,135

3,158

52,293

DEPRECIATION

At 1 April 2024

28,339

3,158

31,497

Charge for year

2,080

-

2,080

At 31 March 2025

30,419

3,158

33,577

NET BOOK VALUE

At 31 March 2025

18,716

-

18,716

At 31 March 2024

20,796

-

20,796

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

1,310,000

NET BOOK VALUE

At 31 March 2025

1,310,000

At 31 March 2024

1,310,000

Fair value at 31 March 2025 is represented by:

£

Valuation in 2018

471,816

Cost

838,184

1,310,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

-

3,966

Amount due from related party

33,198

33,198

Prepayments

3,651

2,649

36,849

39,813

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts (see note 9)

18,894

18,387

Other loans (see note 9)

118,000

118,000

Trade creditors

126

648

Corporation tax

23,974

15,970

Social security and other taxes

242

105

Net Wages Payable

2,538

2,259

VAT

1,646

1,646

Rent deposits

29,500

13,500

Directors' loan accounts

102

142

Accrued expenses

2,400

2,400

197,422

173,057

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans (see note 9)

56,624

70,958

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

5,853

9.

LOANS

An analysis of the maturity of loans is given below:

31.3.25

31.3.24

£

£

Amounts falling due within one year or on demand:

Bank loans

18,894

18,387

Shareholders Loan

118,000

118,000

136,894

136,387

Amounts falling due between one and two years:

Bank loans

23,593

30,942

Amounts falling due between two and five years:

Bank loans - 2-5 years

33,031

34,163

Amounts falling due in more than five years:

31.3.25

31.3.24

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

5,853

10.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

23,839

15,711

Deferred

tax

£

Balance at 1 April 2024

15,711

Provided during year

8,128

Balance at 31 March 2025

23,839

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

100

Ordinary

£1

100

100

12.

RESERVES

£

Distributable reserves

873,639

Non-distributable reserves

447,977

At 31 March 2025

1,321,616