REGISTERED NUMBER: 14800666 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026

FOR

JOSEPH ALESSANDER LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

J Metcalfe

O Metcalfe

REGISTERED OFFICE:

1 The Round Tower

Silkstone

Barnsley

South Yorkshire

S75 4JU

REGISTERED NUMBER:

14800666 (England and Wales)

ACCOUNTANTS:

Highdale Accounting Ltd

Highdale Cottage

217 Barnsley Road

Denby Dale

Huddersfield

West Yorkshire

HD8 8TS

FIXED ASSETS

Tangible assets

4

16,972

5,391

CURRENT ASSETS

Stocks

50,500

22,152

Debtors

5

1,613

2,700

Cash at bank

3,329

932

55,442

25,784

CREDITORS

Amounts falling due within one year

6

18,881

9,373

NET CURRENT ASSETS

36,561

16,411

TOTAL ASSETS LESS CURRENT LIABILITIES

53,533

21,802

CREDITORS

Amounts falling due after more than one year

7

4,941

6,902

NET ASSETS

48,592

14,900

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

48,590

14,898

48,592

14,900

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 October 2026 and were signed on its behalf by:

J Metcalfe - Director

1.	STATUTORY INFORMATION

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

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 May 2025

6,004

350

980

7,334

Additions

2,945

10,109

333

13,387

At 30 April 2026

8,949

10,459

1,313

20,721

DEPRECIATION

At 1 May 2025

1,695

93

155

1,943

Charge for year

1,104

601

101

1,806

At 30 April 2026

2,799

694

256

3,749

NET BOOK VALUE

At 30 April 2026

6,150

9,765

1,057

16,972

At 30 April 2025

4,309

257

825

5,391

5.

DEBTORS

2026

2025

£

£

Amounts falling due within one year:

VAT

653

552

Prepayments

960

544

1,613

1,096

Amounts falling due after more than one year:

Other debtors

-

1,604

Aggregate amounts

1,613

2,700

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

1,961

1,727

Tax

16,056

6,787

Social security and other taxes

(276

)

-

Directors' loan accounts

195

4

Accruals and deferred income

945

855

18,881

9,373

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 1-2 years

2,195

1,961

Bank loans - 2-5 years

2,746

4,941

4,941

6,902

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

£

Within one year

5,333

1,838

Between one and five years

10,667

-

16,000

1,838