ALEXANDER JAMES AUTOMOTIVE LTD


Directors	COATES, Alastair James
	SYERS, Richard Alexander


Registered Address	One
	Park Row
	Leeds
	LS1 5HN


Registered Number	13130145 (England and Wales)

Balance Sheet as at
30 April 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		41,808		34,470
			41,808		34,470
Current assets
Debtors	4	445,576		326,658
Cash at bank and on hand		224,597		242,743
		670,173		569,401
Creditors amounts falling due within one year	5	(367,685)		(299,018)
Net current assets (liabilities)			302,488		270,383
Total assets less current liabilities			344,296		304,853
Net assets			344,296		304,853
Capital and reserves
Called up share capital			100		100
Profit and loss account			344,196		304,753
Shareholders' funds			344,296		304,853

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 7 November 2025, and are signed on its behalf by:

COATES, Alastair James
Director

SYERS, Richard Alexander
Director

Registered Company No. 13130145

ALEXANDER JAMES AUTOMOTIVE LTD

Notes to the Financial Statements
for the year ended 30 April 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	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).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable for services provided in the normal course of business and is shown net of VAT. Turnover comprises primarily of fees and commissions relating to commercial property acquisitions/disposals and other consulting fees receivable.

	Revenue from sale of goods
	Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.

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

	Current taxation
	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
	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.

Deferred tax

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.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Office Equipment	25

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 May 24	52,310	52,310
Additions	21,275	21,275
At 30 April 25	73,585	73,585
Depreciation and impairment
At 01 May 24	17,840	17,840
Charge for year	13,937	13,937
At 30 April 25	31,777	31,777
Net book value
At 30 April 25	41,808	41,808
At 30 April 24	34,470	34,470

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	182,656	201,838
Other debtors	85,000	-
Prepayments and accrued income	177,920	124,820
Total	445,576	326,658

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	652	33,020
Taxation and social security	225,814	248,810
Other creditors	58,226	-
Accrued liabilities and deferred income	82,993	17,188
Total	367,685	299,018