E Alexander & Sons Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 02229408

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,232		2,975

			2,232		2,975
CURRENT ASSETS
Stocks	5	482,105		511,235
Debtors	6	178,044		186,852
Cash at bank and in hand		455,865		429,980

		1,116,014		1,128,067
Creditors: Amounts Falling Due Within One Year	7	(142,951 )		(171,016 )

NET CURRENT ASSETS (LIABILITIES)			973,063		957,051

TOTAL ASSETS LESS CURRENT LIABILITIES			975,295		960,026

NET ASSETS			975,295		960,026

CAPITAL AND RESERVES
Called up share capital	8		102		102
Share premium account			598		598
Profit and Loss Account			974,595		959,326

SHAREHOLDERS' FUNDS			975,295		960,026

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E Alexander & Sons Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr David Alexander Director	Mr Jeffrey Alexander Director
27th June 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

E Alexander & Sons Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02229408 . The registered office is 55 Crown Street, Brentwood, Essex, CM14 4BD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

25% of written down value per year

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

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E Alexander & Sons Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2024: 6)

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 April 2024	40,306

As at 31 March 2025	40,306

Depreciation
As at 1 April 2024	37,331
Provided during the period	743

As at 31 March 2025	38,074

Net Book Value
As at 31 March 2025	2,232

As at 1 April 2024	2,975

5. Stocks

	2025	2024
	£	£
Stock	482,105	511,235

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	168,991	178,595
Prepayments and accrued income	9,053	8,257

	178,044	186,852

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E Alexander & Sons Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	48,441	82,427
Corporation tax	55,182	53,714
Other taxes and social security	645	572
VAT	25,946	22,262
Credit card	285	11
Accruals and deferred income	4,591	4,170
Directors' loan accounts	7,861	7,860

	142,951	171,016

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	102	102

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