REGISTERED NUMBER: 05899395 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025

FOR

ALEX JOHNSON LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

VG Georgiou FCCA

SECRETARY:

Mrs K Georgiou

REGISTERED OFFICE:

344-354 Grays Inn Road

Central London

London

WC1X 8BP

REGISTERED NUMBER:

05899395 (England and Wales)

ACCOUNTANTS:

Alex Johnson Ltd

Chartered Certified Accountants

344 - 354 Grays Inn Road

London

WC1X 8BP

FIXED ASSETS

Intangible assets

4

95,470

79,114

Tangible assets

5

16,791

20,988

112,261

100,102

CURRENT ASSETS

Stocks

22,938

21,438

Debtors

6

40,922

22,587

Cash at bank

56,104

88,755

119,964

132,780

CREDITORS

Amounts falling due within one year

7

65,487

42,779

NET CURRENT ASSETS

54,477

90,001

TOTAL ASSETS LESS CURRENT LIABILITIES

166,738

190,103

CREDITORS

Amounts falling due after more than one year

8

62,045

73,432

NET ASSETS

104,693

116,671

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

104,593

116,571

SHAREHOLDERS' FUNDS

104,693

116,671

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 31st October 2025 and were signed by:

VG Georgiou FCCA - Director

1.	STATUTORY INFORMATION

Alex Johnson 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2006, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 3 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st September 2024

263,943

Additions

26,914

At 31st August 2025

290,857

AMORTISATION

At 1st September 2024

184,829

Charge for year

10,558

At 31st August 2025

195,387

NET BOOK VALUE

At 31st August 2025

95,470

At 31st August 2024

79,114

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st September 2024

and 31st August 2025

115,659

DEPRECIATION

At 1st September 2024

94,671

Charge for year

4,197

At 31st August 2025

98,868

NET BOOK VALUE

At 31st August 2025

16,791

At 31st August 2024

20,988

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

39,778

21,443

Other debtors

1,144

1,144

40,922

22,587

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

6,092

Trade creditors

3,468

2,192

Taxation and social security

14,523

15,100

Other creditors

47,496

19,395

65,487

42,779

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

62,045

73,432

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

27,406

32,576

Bank Loan 2

34,639

40,856

62,045

73,432