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Registration number: 01918281

Alex Graham Limited Unaudited Financial Statements for the Year Ended 31 May 2025
Brebners Chartered Accountants 1 Suffolk Way Sevenoaks Kent TN13 1YL

Alex Graham Limited

Contents

Company Information | 1
Directors' Report | 2
Statement of Income and Retained Earnings | 3
Statement of Financial Position | 4
Notes to the Unaudited Financial Statements | 5 to 8

Alex Graham Limited

Company Information

Directors | Mrs Arran Steel Keith Mr Alistair John Keith

Company secretary | Mr Alistair John Keith

Registered office | 130 Shaftesbury Avenue 2nd Floor London W1D 5EU

Accountants | Brebners Chartered Accountants 1 Suffolk Way Sevenoaks Kent TN13 1YL

Alex Graham Limited

Directors' Report for the Year Ended 31 May 2025

The directors present their report and the financial statements for the year ended 31 May 2025.

Directors of the company

The directors who held office during the year were as follows:

Mrs Arran Steel Keith

Mr Alistair John Keith

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved by the Board on 15 February 2026 and signed on its behalf by:

.........................................
Mr Alistair John Keith
Director

Alex Graham Limited

Statement of Income and Retained Earnings for the Year Ended 31 May 2025

| Note | 2025 £ | 2024 £
Turnover |  | 66,314 | 69,820
Cost of sales |  | - | (3,217)
Gross profit |  | 66,314 | 66,603
Administrative expenses |  | (180,624) | (96,883)
Operating loss |  | (114,310) | (30,280)
Interest payable and similar charges |  | (9) | -
|  | (9) | -
Loss before tax | 4 | (114,319) | (30,280)
Loss for the financial year |  | (114,319) | (30,280)
Retained earnings brought forward |  | 171,285 | 201,565
Retained earnings carried forward |  | 56,966 | 171,285

Alex Graham Limited

Statement of Financial Position as at 31 May 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investments | 6 | - | 140,797
Current assets |  |  |
Debtors | 7 | 4,658 | 5,162
Cash at bank and in hand |  | 57,433 | 30,277
|  | 62,091 | 35,439
Creditors: Amounts falling due within one year | 8 | (5,025) | (4,851)
Net current assets |  | 57,066 | 30,588
Net assets |  | 57,066 | 171,385
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Profit and loss account |  | 56,966 | 171,285
Total equity |  | 57,066 | 171,385

For the financial year ending 31 May 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; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 15 February 2026 and signed on its behalf by:

.........................................

Mrs Arran Steel Keith

Director

Company registration number: 01918281

Alex Graham Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
130 Shaftesbury Avenue
2nd Floor
London
W1D 5EU

The principal activity of the company is that of professional artists and cartoonists.

2 | Accounting policies

Statement of compliance

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' Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except any items disclosed in the accounting policies as being shown at fair value and are presented in sterling, which is the functional currency of the entity.

Summary of significant accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented.

Going concern

The company had net assets at 31 May 2025 of £57,066 including cash at bank of £57,433.
On the basis of the above, and after making enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the directors continue to adopt the going concern basis in preparing the financial statements.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company's activities. Turnover is shown net of value added tax.
The company recognises contracted revenue based upon the delivery of the artwork to the customer in accordance with the terms of the contract. The company recognises syndicated revenue based upon the sales reported to the agent by the various territories in which rights have been granted.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Alex Graham Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures, fittings and equipment | 20% Straight line

Investments

Investments in bonds and shares are carried at fair value based upon the market value at the statement of financial position date, with movements in fair value reflected within profit and loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company during the year was 3 (2024 - 3).

4 | Loss before tax

Arrived at after charging/(crediting)

| 2025 £ | 2024 £
Depreciation expense | - | 166

Alex Graham Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

5 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 June 2024 | 8,648 | 8,648
At 31 May 2025 | 8,648 | 8,648
Depreciation
At 1 June 2024 | 8,648 | 8,648
At 31 May 2025 | 8,648 | 8,648
Carrying amount
At 31 May 2025 | - | -

6 | Investments

| 2025 £ | 2024 £
Fair value
Quoted investments | - | 140,797

| Quoted investments £ | Total £
Cost or valuation
At 1 June 2024 | 140,797 | 140,797
Disposals | (140,797) | (140,797)
At 31 May 2025 | - | -

7 | Debtors

| 2025 £ | 2024 £
Other debtors | 4,658 | 5,162
| 4,658 | 5,162

Alex Graham Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

8 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Trade creditors | 94 | 1,190
Taxation and social security | 2,866 | 2,888
Accruals and deferred income | 1,700 | 500
Other creditors | 365 | 273
| 5,025 | 4,851

9 | Transactions with directors

At 31 May 2025 an amount of £Nil (2024: £2,008) was due from a director. During the year, there were advances of £10,380 and repayments of £12,388. No interest (2024: £Nil) has been charged in the year and there are no set terms in place.

10 | Reserves

The profit and loss account includes an amount of £Nil (2024: £50,098) which is non-distributable.