REGISTERED NUMBER: 09513383 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

PETER ALEXANDER INVESTMENTS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr. B N Fulton

Mr M P Fulton

SECRETARY:

Mrs. A.E. Fulton

REGISTERED OFFICE:

Nagler Simmons

5 Beaumont Gate

Shenley Hill

Radlett

Hertfordshire

WD7 7AR

REGISTERED NUMBER:

09513383 (England and Wales)

ACCOUNTANTS:

Nagler Simmons

Chartered Accountants

5 Beaumont Gate

Shenley Hill

Radlett

WD7 7AR

FIXED ASSETS

Tangible assets

4

3,932

4,447

Investments

5

1,121,421

983,356

Investment property

6

6,536,351

6,204,328

7,661,704

7,192,131

CURRENT ASSETS

Debtors

7

948,456

811,826

Cash at bank

222,648

182,176

1,171,104

994,002

CREDITORS

Amounts falling due within one year

8

5,802,309

5,512,318

NET CURRENT LIABILITIES

(4,631,205

)

(4,518,316

)

TOTAL ASSETS LESS CURRENT LIABILITIES

3,030,499

2,673,815

PROVISIONS FOR LIABILITIES

254,035

239,495

NET ASSETS

2,776,464

2,434,320

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

9

762,107

718,487

Retained earnings

9

2,014,257

1,715,733

SHAREHOLDERS' FUNDS

2,776,464

2,434,320

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 27 October 2026 and were signed on its behalf by:

Mr. B N Fulton - Director

Mr M P Fulton - Director

1.	STATUTORY INFORMATION

Peter Alexander Investments 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of 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.

Investment property

Investment properties are accounted for in accordance with the provisions of Section 16 of FRS 102. They are valued annually by the directors, and from time to time by an independent professional valuer, on a fair value basis. The surplus or deficit on revaluation is transferred to the income statement. Deferred tax is provided on revaluation gains at the rate expected to apply when the property is sold.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

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.

Payments in respect of other post-retirement benefits are charged to profit or loss in the period to which they relate.

Fixed asset investments

Fixed asset investments are shown at cost subject to any provision for impairment since fair value cannot be measured reliably.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

19,607

Additions

1,230

At 31 March 2026

20,837

DEPRECIATION

At 1 April 2025

15,160

Charge for year

1,745

At 31 March 2026

16,905

NET BOOK VALUE

At 31 March 2026

3,932

At 31 March 2025

4,447

5.	FIXED ASSET INVESTMENTS

31.3.26

31.3.25

£

£

Other investments not loans

1,121,421

983,356

Additional information is as follows:

Other

investments

£

COST

At 1 April 2025

1,247,056

Additions

84,905

Disposals

(78,134

)

At 31 March 2026

1,253,827

PROVISIONS

At 1 April 2025

266,175

Provision for year

(133,769

)

At 31 March 2026

132,406

NET BOOK VALUE

At 31 March 2026

1,121,421

At 31 March 2025

980,881

Investments (neither listed nor unlisted) were as follows:

31.3.26

31.3.25

£

£

Non financial assets

9,900

9,900

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

6,204,328

Additions

273,863

Revaluations

58,160

At 31 March 2026

6,536,351

NET BOOK VALUE

At 31 March 2026

6,536,351

At 31 March 2025

6,204,328

Fair value at 31 March 2026 is represented by:

£

Valuation in 2026

1,016,142

Cost

5,520,209

6,536,351

If investment properties had not been revalued they would have been included at the following historical cost:

31.3.26

31.3.25

£

£

Cost

5,520,209

5,246,346

Investment properties were valued on an open market basis on 31 March 2026 by the directors .

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

60,612

10,709

Other debtors

887,844

801,117

948,456

811,826

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

30,648

37,285

Taxation and social security

66,455

45,348

Other creditors

5,705,206

5,429,685

5,802,309

5,512,318

9.

RESERVES

Fair

Retained

value

earnings

reserve

Totals

£

£

£

At 1 April 2025

1,715,733

718,487

2,434,220

Profit for the year

342,144

342,144

Reserve movement

(58,160

)

58,160

-

Transfer deferred tax

14,540

(14,540

)

-

At 31 March 2026

2,014,257

762,107

2,776,364

10.	RELATED PARTY DISCLOSURES