Company Registration No. 00884432 (England and Wales)
Aitken Alexander Associates Limited
Unaudited accounts
for the year ended 31 December 2025
Aitken Alexander Associates Limited
Unaudited accounts
Contents
Aitken Alexander Associates Limited
Company Information
for the year ended 31 December 2025
Directors
C Alexander
L Baker
E Paterson
L Thorne
C Wellbelove
Company Number
00884432 (England and Wales)
Registered Office
291 Gray's Inn Road
London
WC1X 8QJ
Accountants
Blackwell Bate Chartered Accountants & Tax Advisers
Brunel Court
122 Fore Street
Saltash
Cornwall
PL12 6JW
Aitken Alexander Associates Limited
Statement of financial position
as at 31 December 2025
Tangible assets
29,494
34,372
Cash at bank and in hand
100,510
353,895
Creditors: amounts falling due within one year
(165,871)
(245,883)
Net current assets
186,837
305,567
Total assets less current liabilities
216,331
339,939
Provisions for liabilities
Deferred tax
(5,503)
(6,381)
Net assets
210,828
333,558
Called up share capital
25,000
25,000
Profit and loss account
185,684
308,414
Shareholders' funds
210,828
333,558
For the 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. 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 14 September 2026 and were signed on its behalf by
C Alexander
Director
Company Registration No. 00884432
Aitken Alexander Associates Limited
Notes to the Accounts
for the year ended 31 December 2025
Aitken Alexander Associates Limited is a private company, limited by shares, registered in England and Wales, registration number 00884432. The registered office is 291 Gray's Inn Road, London, WC1X 8QJ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
25% Reducing balance
Plant & machinery
25% Reducing balance
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Aitken Alexander Associates Limited
Notes to the Accounts
for the year ended 31 December 2025
4
Tangible fixed assets
Land & buildings
Plant & machinery
Total
Cost or valuation
At cost
At cost
At 1 January 2025
23,403
320,098
343,501
At 31 December 2025
23,403
324,505
347,908
At 1 January 2025
16,048
293,081
309,129
Charge for the year
1,839
7,446
9,285
At 31 December 2025
17,887
300,527
318,414
At 31 December 2025
5,516
23,978
29,494
At 31 December 2024
7,355
27,017
34,372
Amounts falling due within one year
Trade debtors
136,555
130,558
Other debtors
115,643
66,997
6
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
80,635
68,332
Other creditors
75,186
163,069
7
Operating lease commitments
2025
2024
At 31 December 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
1,896
1,836
Later than one year and not later than five years
858
2,754
Later than five years
120,000
120,000
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Average number of employees
During the year the average number of employees was 16 (2024: 16).