2022-07-012023-06-302023-06-30false06935529ALLEN ARCHAEOLOGY 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ALLEN ARCHAEOLOGY LIMITED

Registered Number
06935529
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2023

ALLEN ARCHAEOLOGY LIMITED
Company Information
for the year from 1 July 2022 to 30 June 2023

Directors

Mr M R Allen
Mr C I Clay

Registered Address

Whisby Lodge Whisby Road
Hillcroft Business Park
Lincoln
LN6 3QL

Registered Number

06935529 (England and Wales)
ALLEN ARCHAEOLOGY LIMITED
Balance Sheet as at
30 June 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets8206,576216,686
206,576216,686
Current assets
Debtors9338,696317,232
Cash at bank and on hand388,806216,155
727,502533,387
Creditors amounts falling due within one year10(325,484)(327,833)
Net current assets (liabilities)402,018205,554
Total assets less current liabilities608,594422,240
Creditors amounts falling due after one year11(27,500)(65,763)
Provisions for liabilities12(10,704)(9,173)
Net assets570,390347,304
Capital and reserves
Called up share capital22
Profit and loss account570,388347,302
Shareholders' funds570,390347,304
The financial statements were approved and authorised for issue by the Board of Directors on 10 January 2024, and are signed on its behalf by:
Mr C I Clay
Director
Mr M R Allen
Director

Registered Company No. 06935529
ALLEN ARCHAEOLOGY LIMITED
Notes to the Financial Statements
for the year ended 30 June 2023

1.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.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Principal activities
The principal activity of the company is archaeology.
4.Basis of measurement used in financial statements
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
5.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Land and buildings-50
Plant and machinery15-
Fixtures and fittings15-
Vehicles25-
Office Equipment33-
Intangible assets policy
Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Taxation policy
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 policy
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.
Government grants and other government assistance policy
Government grants are accounted for using either the performance model or the accruals model, depending on the class of the grant. Income from grants classed under the performance model is recognised when any performance conditions are met, which may be immediately if there are no performance conditions. Income from grants classed under the accruals model is recognised systematically over the period in which related costs are recognised or, if related to an asset, over the useful life of that asset.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
6.Employee information

20232022
Average number of employees during the year4043
7.Intangible assets

Other

Total

££
Cost or valuation
At 01 July 2215,00015,000
At 30 June 2315,00015,000
Amortisation and impairment
At 01 July 2215,00015,000
At 30 June 2315,00015,000
Net book value
At 30 June 23--
At 30 June 22--
8.Property, plant and equipment

Land & buildings

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

££££££
Cost or valuation
At 01 July 22191,92898,812415379,280370,177
Additions-550--5,3635,913
Disposals(675)(771)(4)(1)(4,679)(6,130)
Transfers---14,503(14,503)-
At 30 June 23191,25398,591-14,65565,461369,960
Depreciation and impairment
At 01 July 2226,82065,910-2060,741153,491
Charge for year3,8254,907-8334,86214,427
On disposals(54)(494)--(3,986)(4,534)
Other adjustments---9,085(9,085)-
At 30 June 2330,59170,323-9,93852,532163,384
Net book value
At 30 June 23160,66228,268-4,71712,929206,576
At 30 June 22165,10832,902413318,539216,686
Included within the net book value of land and buildings above is £160,662 (2022- £165,108) in respect of freehold land and buildings.
9.Debtors

2023

2022

££
Trade debtors / trade receivables249,465267,119
Other debtors56,33328,422
Prepayments and accrued income32,89821,691
Total338,696317,232
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.
10.Creditors within one year

2023

2022

££
Trade creditors / trade payables60,37131,500
Bank borrowings and overdrafts20,28144,909
Taxation and social security150,63595,709
Other creditors82,108148,488
Accrued liabilities and deferred income12,0897,227
Total325,484327,833
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.
11.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts27,50065,763
Total27,50065,763
Bank borrowings The mortgage is denominated in £ with a nominal interest rate of 4.78%, and the final instalment was paid on 3rd April 2023. The carrying amount at year end is £nil (2022 - £29,388). The mortgage relates to property held on the balance sheet, the mortgage is secured by a fixed and floating charge on the property. The funding circle loan is denominated in £ with a nominal interest rate of 12%, and the final instalment is due on 23 November 2023. The carrying amount at year end is £10,281 (2022 - £33,784). The bounce back loan is denominated in £ with a nominal interest rate of 2.50%, and the final instalment is due on 30 April 2027. The carrying amount at year end is £37,500 (2022 - £47,500).
12.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)10,7049,173
Total10,7049,173