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Registration number: 09278555

Alastair Cox Associates Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

Alastair Cox Associates Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Financial Statements | 4 to 8

Alastair Cox Associates Limited

Company Information

Directors | Mr A Leighton-Cox Mrs J Leighton-Cox

Registered office | The Old Vicarage 51 St John Street Ashbourne Derbyshire England DE6 1GP

Accountants | Coates and Partners Limited The Old Vicarage 51 St John Street Ashbourne Derbyshire DE6 1GP

Alastair Cox Associates Limited

(Registration number: 09278555)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 1,807 | 2,812
Current assets |  |  |
Debtors | 5 | 8,790 | 7,267
Cash at bank and in hand |  | 138,271 | 170,727
|  | 147,061 | 177,994
Creditors: Amounts falling due within one year | 6 | (32,760) | (36,074)
Net current assets |  | 114,301 | 141,920
Total assets less current liabilities |  | 116,108 | 144,732
Creditors: Amounts falling due after more than one year | 6 | (42,090) | (60,215)
Provisions for liabilities |  | (400) | (600)
Net assets |  | 73,618 | 83,917
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 73,518 | 83,817
Shareholders' funds |  | 73,618 | 83,917

For the financial year ending 31 December 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.

Alastair Cox Associates Limited

(Registration number: 09278555)
Balance Sheet as at 31 December 2025 (continued)

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 5 August 2026 and signed on its behalf by:

......................................... Mr A Leighton-Cox Director |  |

Alastair Cox Associates Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital incorporated in England registration number: 09278555.

The address of its registered office is:
The Old Vicarage
51 St John Street
Ashbourne
Derbyshire
DE6 1GP
England

These financial statements were authorised for issue by the Board on 5 August 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

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, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentation currency is £ sterling.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Alastair Cox Associates Limited

Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)

2 | Accounting policies (continued)

Government grants

Government grants received are only recognised when there is reasonable assurance that the entity will comply with the conditions attached to them and the grants will be received. Government grants are recognised in the profit and loss account on a systematic basis over the periods in which the entity recognises as expenses the related costs for which the grants are intended to compensate.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities in their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Tangible assets

Tangible assets are stated in the balance sheet 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.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | 15% reducing balance basis
Computer equipment | 33% straight line basis

Provisions

A provision is recognised when there is a legal or constructive obligation as a result of a past event and it is probable that an outflow of economic benefits will be required to settle the obligation.

Alastair Cox Associates Limited

Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)

2 | Accounting policies (continued)

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 (including directors) during the year, was 2 (2024 - 2).

4 | Tangible assets

| Plant and machinery £ | Total £
Cost or valuation
At 1 January 2025 | 7,907 | 7,907
At 31 December 2025 | 7,907 | 7,907
Depreciation
At 1 January 2025 | 5,095 | 5,095
Charge for the year | 1,005 | 1,005
At 31 December 2025 | 6,100 | 6,100
Carrying amount
At 31 December 2025 | 1,807 | 1,807
At 31 December 2024 | 2,812 | 2,812

Alastair Cox Associates Limited

Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 2,011 | 3,612
Prepayments | 6,523 | 3,655
Other debtors | 256 | -
| 8,790 | 7,267

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 16,421 | 18,553
Accruals and deferred income | 8,269 | 4,794
Other creditors | 8,070 | 12,727
| 32,760 | 36,074

Alastair Cox Associates Limited

Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)

6 | Creditors (continued)

Creditors: amounts falling due after more than one year

| 2025 £ | 2024 £
Due after one year |  |
Other creditors | 42,090 | 60,215