Alexander James Enterprises Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 12816891

Alexander James Enterprises Ltd

Filleted Unaudited Financial Statements

30 September 2025

Alexander James Enterprises Ltd

Statement of Financial Position

30 September 2025

	30 Sep 25	30 Jun 24
Note	£	£

Fixed assets

Tangible assets	5	60,840	21,133

Current assets

Debtors	6	22,768	22,293
Cash at bank and in hand		269,906	219,582
		---------	---------
		292,674	241,875

Creditors: amounts falling due within one year	7	245,291	121,157
		---------	---------
Net current assets		47,383	120,718
		---------	---------
Total assets less current liabilities		108,223	141,851
		---------	---------
Net assets		108,223	141,851
		---------	---------

Capital and reserves

Called up share capital	1	1
Profit and loss account	108,222	141,850
	---------	---------
Shareholders funds	108,223	141,851
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the period ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;

- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Alexander James Enterprises Ltd

Statement of Financial Position (continued)

30 September 2025

These financial statements were approved by the board of directors and authorised for issue on 15 September 2026 , and are signed on behalf of the board by:

Mr A Jenkins
Director

Company registration number: 12816891

Alexander James Enterprises Ltd

Notes to the Financial Statements

Period from 1 July 2024 to 30 September 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 27 Old Gloucester Street, London, WC1N 3AX.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102 Section 1A, Small Entities of Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. 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 is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and fittings	-	25% reducing balance
Motor vehicles	-	25% reducing balance
Equipment	-	33% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit and loss. Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the period amounted to 3 (2024: 2 ).

5. Tangible assets

	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£
Cost
At 1 July 2024	2,740	3,874	18,352	24,966
Additions	7,200	30,867	17,442	55,509
	-------	--------	--------	--------
At 30 September 2025	9,940	34,741	35,794	80,475
	-------	--------	--------	--------
Depreciation
At 1 July 2024	447	–	3,386	3,833
Charge for the period	2,574	1,854	11,374	15,802
	-------	--------	--------	--------
At 30 September 2025	3,021	1,854	14,760	19,635
	-------	--------	--------	--------
Carrying amount
At 30 September 2025	6,919	32,887	21,034	60,840
	-------	--------	--------	--------
At 30 June 2024	2,293	3,874	14,966	21,133
	-------	--------	--------	--------

6. Debtors

	30 Sep 25	30 Jun 24
	£	£
Trade debtors	22,505	22,293
Other debtors	263	–
	--------	--------
	22,768	22,293
	--------	--------

7. Creditors: amounts falling due within one year

	30 Sep 25	30 Jun 24
	£	£
Trade creditors	52,189	38,629
Corporation tax	43,223	37,394
Social security and other taxes	47,908	38,060
Other creditors	101,971	7,074
	---------	---------
	245,291	121,157
	---------	---------

8. The ultimate controlling party

The ultimate controlling party is Alexander James Enterprises Group Ltd.