| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED |
| 30 SEPTEMBER 2025 |
| FOR |
| JO ALEXANDER LIMITED |
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED |
| 30 SEPTEMBER 2025 |
| FOR |
| JO ALEXANDER LIMITED |
| JO ALEXANDER LIMITED (REGISTERED NUMBER: 05390506) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| JO ALEXANDER LIMITED |
| COMPANY INFORMATION |
| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| BUSINESS ADDRESS: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| 1st Floor |
| 5-7 Portugal Place |
| Cambridge |
| Cambridgeshire |
| CB5 8AF |
| JO ALEXANDER LIMITED (REGISTERED NUMBER: 05390506) |
| BALANCE SHEET |
| 30 SEPTEMBER 2025 |
| 2025 | 2024 |
| Notes | £ | £ |
| FIXED ASSETS |
| Tangible assets | 5 |
| Investment property | 6 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 7 |
| Cash and cash equivalents |
| CREDITORS |
| Amounts falling due within one year | 8 | ( |
) | ( |
) |
| NET CURRENT ASSETS/(LIABILITIES) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
9 |
( |
) |
( |
) |
| PROVISIONS FOR LIABILITIES | 12 | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 13 |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| The directors acknowledge their 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. |
| JO ALEXANDER LIMITED (REGISTERED NUMBER: 05390506) |
| BALANCE SHEET - continued |
| 30 SEPTEMBER 2025 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| JO ALEXANDER LIMITED (REGISTERED NUMBER: 05390506) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |
| 1. | STATUTORY INFORMATION |
| Jo Alexander Limited is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | STATEMENT OF COMPLIANCE |
| 3. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover is derived from the sale of furniture in the United Kingdom and represents both cash and invoiced sales in respect of the year excluding value added tax. |
| Tangible fixed assets |
| Plant and machinery | - |
| Investment property |
| Investment property is included at fair value. Fair value gains and losses are recognised in the profit and loss account. Deferred taxation is provided on these gains and losses at the rate expected to apply when the property is sold. |
| During the year, the company disposed of an investment property for proceeds of £440,000. The property was carried at fair value immediately prior to disposal and accordingly no accounting gain or loss arose on disposal. The disposal was outside the company's ordinary trading activities and generated proceeds of £440,000 |
| Stocks |
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
| Financial instruments |
| Basic financial assets and basic financial liabilities as defined under section 11 of FRS 102, including trade and other debtors, trade and other creditors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, 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. |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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. |
| JO ALEXANDER LIMITED (REGISTERED NUMBER: 05390506) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |
| 3. | ACCOUNTING POLICIES - continued |
| Deferred tax |
| Deferred tax is recognised in respect of all timing material 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. |
| Foreign currencies |
| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result. |
| 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. |
| 4. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 5. | TANGIBLE FIXED ASSETS |
| Improvements |
| to | Plant and | Computer |
| property | machinery | equipment | Totals |
| £ | £ | £ | £ |
| COST |
| At 1 October 2024 |
| Additions |
| Disposals | ( |
) | ( |
) | ( |
) | ( |
) |
| At 30 September 2025 |
| DEPRECIATION |
| At 1 October 2024 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) | ( |
) |
| At 30 September 2025 |
| NET BOOK VALUE |
| At 30 September 2025 |
| At 30 September 2024 |
| JO ALEXANDER LIMITED (REGISTERED NUMBER: 05390506) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |
| 6. | INVESTMENT PROPERTY |
| Total |
| £ |
| FAIR VALUE |
| At 1 October 2024 |
| Disposals | ( |
) |
| At 30 September 2025 |
| NET BOOK VALUE |
| At 30 September 2025 |
| At 30 September 2024 |
| Fair value at 30 September 2025 is represented by: |
| £ |
| Valuation in 2021 | (4,000 | ) |
| Valuation in 2022 | 28,000 |
| Valuation in 2023 | 52,000 |
| Valuation in 2024 | 269,000 |
| Cost | 705,000 |
| 1,050,000 |
| If the investment property had not been revalued it would have been included at the following historical cost: |
| 2025 | 2024 |
| £ | £ |
| Cost | 785,000 | 1,145,000 |
| Investment property was valued on a fair value basis on 30 September 2025 by the directors . |
| 7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Other debtors |
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans and overdrafts (see note 10) |
| Hire purchase contracts |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| JO ALEXANDER LIMITED (REGISTERED NUMBER: 05390506) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |
| 9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans (see note 10) |
| Hire purchase contracts |
| 10. | LOANS |
| An analysis of the maturity of loans is given below: |
| 2025 | 2024 |
| £ | £ |
| Amounts falling due within one year or on demand: |
| Bank loans and overdrafts |
| Amounts falling due between two and five years: |
| Bank loans - 2-5 years |
| Included in Bank loans and overdrafts is a Bounce Back Loan with a carrying value of £23,289 (2024: £28,199). |
| 11. | SECURED DEBTS |
| The following secured debts are included within creditors: |
| 2025 | 2024 |
| £ | £ |
| Bank loans |
| Hire purchase contracts | 5,134 | 8,376 |
| Liabilities held under hire agreements are secured against the asset to which they relate. |
| 12. | PROVISIONS FOR LIABILITIES |
| 2025 | 2024 |
| £ | £ |
| Deferred tax | 63,047 | 87,884 |
| Deferred |
| tax |
| £ |
| Balance at 1 October 2024 |
| Release of deferred tax on | (20,000 | ) |
| sale of investment property. |
| Excess of capital allowances |
| over depreciation | (4,837 | ) |
| Balance at 30 September 2025 |
| JO ALEXANDER LIMITED (REGISTERED NUMBER: 05390506) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |
| 12. | PROVISIONS FOR LIABILITIES - continued |
| Deferred tax is recognised in respect of the excess of capital allowances over depreciation and the change in fair value of investment property. |
| 13. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2025 | 2024 |
| value: | £ | £ |
| Ordinary A | £1 | 50 | 50 |
| Ordinary B | £1 | 50 | 50 |
| Ordinary C | £1 | 2 | 2 |
| 102 | 102 |
| 14. | OTHER FINANCIAL COMMITMENTS |
| At the balance sheet date the company has financial commitments amounting to £49,828 relating to commercial premises. |
| 15. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES |
| The bank loan shown at note 13 to the financial statements is secured by way of a Personal Guarantee provided by the directors. |
| 16. | RELATED PARTY DISCLOSURES |
| Included within other creditors is a balance due to the directors of £108,845 (2024: £279,972).This balance is interest free and repayable on demand. |