Alexander Samuel Consultants Ltd

Registered number

11148118

Filleted Accounts

31 January 2026

Alexander Samuel Consultants Ltd
Registered number:		11148118
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		325,124			301,011

Current assets
Debtors	4	18,112			17,959
Cash at bank and in hand		18,900			13,947
		37,012			31,906

Creditors: amounts falling due within one year	5	(208,396)			(258,928)

Net current liabilities			(171,384)			(227,022)

Total assets less current liabilities			153,740			73,989

Creditors: amounts falling due after more than one year	6		(28,833)			-



Net assets			124,907			73,989

Capital and reserves
Called up share capital			102			102
Profit and loss account			124,805			73,887

Shareholder's funds			124,907			73,989

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr S White
Director
Approved by the board on 13 April 2026

Alexander Samuel Consultants Ltd
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	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).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Motor vehicles			25% RBM
	Plant and machinery			over 5 years
	Fixtures, fittings, tools and equipment			over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					2		2


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 February 2025	258,571		22,109		46,246		326,926
	Additions	-		2,415		44,324		46,739
	At 31 January 2026	258,571		24,524		90,570		373,665

	Depreciation
	At 1 February 2025	-		12,906		13,009		25,915
	Charge for the year	-		3,236		19,390		22,626
	At 31 January 2026	-		16,142		32,399		48,541

	Net book value
	At 31 January 2026	258,571		8,382		58,171		325,124
	At 31 January 2025	258,571		9,203		33,237		301,011


4	Debtors					2026		2025
£							£

	Trade debtors					16,079		16,043
	Other debtors					2,033		1,916
						18,112		17,959


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Obligations under finance lease and hire purchase contracts					3,704		-
	Trade creditors					1,150		112
	Taxation and social security costs					25,256		35,715
	Other creditors					178,286		223,101
						208,396		258,928


6	Creditors: amounts falling due after one year					2026		2025
£							£

	Obligations under finance lease and hire purchase contracts					28,833		-


7	Loans from directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Mr S White
	Directors Loan Account	221,345		(88,177)		44,189		177,357

		221,345		(88,177)		44,189		177,357


8	Controlling party

	The company is controlled by the company director, Mr S Bailey, by virtue of his shareholding.


9	Other information

	Alexander Samuel Consultants Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	12 Granary Wharf Business Park
	Wetmore Road
	Burton on Trent
	Staffordshire
	DE14 1DU