Company registration number 00429734 (England and Wales)
ALEXANDER & ANGELL LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
ALEXANDER & ANGELL LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
ALEXANDER & ANGELL LIMITED
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
126,402
126,402
Investments
4
150,000
150,000
276,402
276,402
Current assets
Debtors
5
2,659,734
2,664,061
Creditors: amounts falling due within one year
6
(459,878)
(458,127)
Net current assets
2,199,856
2,205,934
Net assets
2,476,258
2,482,336
Capital and reserves
Called up share capital
412,235
412,235
Profit and loss reserves
2,064,023
2,070,101
Total equity
2,476,258
2,482,336

The notes on pages 2 to 5 form part of these financial statements.

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 23 June 2026 and are signed on its behalf by:
Miss S Hope
Director
Company registration number 00429734 (England and Wales)
ALEXANDER & ANGELL LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 2 -
1
Accounting policies
Company information

Alexander & Angell Limited is a private company limited by shares incorporated in England and Wales. The registered office is Court Farm, Witcombe, Gloucestershire, GL3 4TU.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land
Nil

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

ALEXANDER & ANGELL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 3 -

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

ALEXANDER & ANGELL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Tangible fixed assets
Land and buildings
£
Cost
At 1 October 2024 and 30 September 2025
126,402
Depreciation and impairment
At 1 October 2024 and 30 September 2025
-
0
Carrying amount
At 30 September 2025
126,402
At 30 September 2024
126,402

Land and buildings comprise freehold land on which no depreciation is provided.

ALEXANDER & ANGELL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 5 -
4
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
150,000
150,000
Fixed asset investments not carried at market value

The investment represents an investment in the subsidiary company. Market value cannot be reliably determined and therefore the investment is stated at historic cost less impairment.

5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
2,659,734
2,664,061
6
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
440,822
440,822
Other creditors
19,056
17,305
459,878
458,127
7
Financial commitments, guarantees and contingent liabilities

The company is subject to a cross guarantee and debenture in respect of all group banking arrangements under which the company's assets and undertaking are charged. Group borrowings at 30 September 202 4 amounted to £832,132 (2023: £921,405).

8
Directors' transactions

Dividends totalling £0 (2024 - £4,690) were paid in the year in respect of shares held by the company's directors.

2025-09-30 2024-10-01 false false false 23 June 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr A B Hope Mrs C M Hope Miss S Hope Ms N Quinn 00429734 2024-10-01 2025-09-30 00429734 2025-09-30 00429734 2024-09-30 00429734 core:LandBuildings 2025-09-30 00429734 core:LandBuildings 2024-09-30 00429734 core:WithinOneYear 2025-09-30 00429734 core:WithinOneYear 2024-09-30 00429734 core:CurrentFinancialInstruments 2025-09-30 00429734 core:CurrentFinancialInstruments 2024-09-30 00429734 core:ShareCapital 2025-09-30 00429734 core:ShareCapital 2024-09-30 00429734 core:RetainedEarningsAccumulatedLosses 2025-09-30 00429734 core:RetainedEarningsAccumulatedLosses 2024-09-30 00429734 bus:Director3 2024-10-01 2025-09-30 00429734 core:LandBuildings core:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 00429734 2023-10-01 2024-09-30 00429734 core:LandBuildings 2024-09-30 00429734 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 00429734 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 00429734 bus:FRS102 2024-10-01 2025-09-30 00429734 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 00429734 bus:Director1 2024-10-01 2025-09-30 00429734 bus:Director2 2024-10-01 2025-09-30 00429734 bus:CompanySecretary1 2024-10-01 2025-09-30 00429734 bus:FullAccounts 2024-10-01 2025-09-30 xbrli:pure xbrli:shares iso4217:GBP