Alexander Shen LIMITED


Directors	ALEXANDER, Charles Victor
	SHEN-ALEXANDER, Yue Ming


Registered Address	James Watson House Montgomery Way
	Rosehill Industrial Estate
	Carlisle
	CA1 2UU


Registered Number	09181511 (England and Wales)

Statement of Financial Position
30 November 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		688,904		704,282
Investments	5		10		10
			688,914		704,292
Current assets
Cash at bank and on hand		6,991		167
		6,991		167
Creditors amounts falling due within one year	6	(768,543)		(783,714)
Net current assets (liabilities)			(761,552)		(783,547)
Total assets less current liabilities			(72,638)		(79,255)
Net assets			(72,638)		(79,255)
Capital and reserves
Called up share capital			5,000		5,000
Profit and loss account			(77,638)		(84,255)
Shareholders' funds			(72,638)		(79,255)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 30 July 2026, and are signed on its behalf by:

ALEXANDER, Charles Victor
Director
Registered Company No. 09181511

Alexander Shen LIMITED

Notes to the Financial Statements
for the year ended 30 November 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Going concern
	At the balance sheet date liabilities exceed assets. The largest unsecured liability is the directors loan account and the directors will not withdraw this money to the detriment of other creditors. Given the support in place these accounts have been prepared on the going concern basis.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Rental income is recognised in the period to which the rental relates.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	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.

Deferred tax

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.

	Intangible assets
	Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed three years.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost or valuation less depreciation. 

The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement

Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Land and buildings	50
	Plant and machinery	20
	Fixtures and fittings	10

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the Income Statement.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the Income Statement.

	Trade and other 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.

Trade and other 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.

	Trade and other 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.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 December 24	65,000	65,000
At 30 November 25	65,000	65,000
Amortisation and impairment
At 01 December 24	65,000	65,000
At 30 November 25	65,000	65,000
Net book value
At 30 November 25	-	-
At 30 November 24	-	-

4.	Tangible fixed assets

	Land & buildings	Plant & machinery	Fixtures & fittings	Total
	£	£	£	£
Cost or valuation
At 01 December 24	713,501	4,039	50,000	767,540
At 30 November 25	713,501	4,039	50,000	767,540
Depreciation and impairment
At 01 December 24	40,178	3,497	19,583	63,258
Charge for year	10,270	108	5,000	15,378
At 30 November 25	50,448	3,605	24,583	78,636
Net book value
At 30 November 25	663,053	434	25,417	688,904
At 30 November 24	673,323	542	30,417	704,282


	Included within Land & buildings is land of £200,000 (2024 - £200,000) which is not depreciated.

5.	Fixed asset investments

	Investments in groups¹	Total
	£	£
Cost or valuation
At 01 December 24	10	10
At 30 November 25	10	10
Net book value
At 30 November 25	10	10
At 30 November 24	10	10

	Notes
	¹Investments in group undertakings and participating interests

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Amounts owed to related parties	72,093	89,167
Other creditors	694,273	693,073
Accrued liabilities and deferred income	2,177	1,474
Total	768,543	783,714

7.	Creditors: amounts due after one year
	Bank loans are secured on the freehold property held by the company.