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Registered Number: 02214557
England and Wales

 

 

 

ALLERTON AND COMPANY OF LONDON LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
Directors Catherine Wray
Adrian Wray
Registered Number 02214557
Registered Office Oddington Grange
Weston On The Green
OX25 3QW
Accountants Cypher
Monkswell
Little Baldon
Oxford
OX44 9PU
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3 197    3,362 
Tangible fixed assets 4 18,431    22,444 
18,628    25,806 
Current assets      
Stocks 5 87,940    53,998 
Debtors 6 576,432    565,396 
Cash at bank and in hand 19,782    169,158 
684,154    788,552 
Creditors: amount falling due within one year 7 (57,451)   (58,953)
Net current assets 626,703    729,599 
 
Total assets less current liabilities 645,331    755,405 
Accruals and deferred income (4,935)  
Provisions for liabilities 8 (4,443)   (6,191)
Net assets 635,953    749,214 
 

Capital and reserves
     
Called up share capital 9 11,884    11,884 
Share premium account 10 18,216    18,216 
Profit and loss account 605,853    719,114 
Shareholders' funds 635,953    749,214 
 


For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 08 November 2024 and were signed on its behalf by:


-------------------------------
Adrian Wray
Director
2
General Information
Allerton and Company of London Ltd is a private company, limited by shares, registered in England and Wales, registration number 02214557, registration address Oddington Grange, Weston On The Green, OX25 3QW.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using 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.
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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings 4 years Straight Line
Fixtures and Fittings 25% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 11 (2023 : 11).
3.

Intangible fixed assets

Cost Other   Total
  £   £
At 01 April 2023 10,283    10,283 
Additions  
Disposals  
At 31 March 2024 10,283    10,283 
Amortisation
At 01 April 2023 6,921    6,921 
Charge for year 3,165    3,165 
On disposals  
At 31 March 2024 10,086    10,086 
Net book values
At 31 March 2024 197    197 
At 31 March 2023 3,362    3,362 


4.

Tangible fixed assets

Cost or valuation Land and Buildings   Fixtures and Fittings   Total
  £   £   £
At 01 April 2023 13,445    325,273    338,718 
Additions   1,833    1,833 
Disposals    
At 31 March 2024 13,445    327,106    340,551 
Depreciation
At 01 April 2023 13,445    302,829    316,274 
Charge for year   5,846    5,846 
On disposals    
At 31 March 2024 13,445    308,675    322,120 
Net book values
Closing balance as at 31 March 2024   18,431    18,431 
Opening balance as at 01 April 2023   22,444    22,444 


5.

Stocks

2024
£
  2023
£
Stocks 87,940    53,998 
87,940    53,998 

6.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 120,154    105,761 
Other Debtors 456,278    459,635 
576,432    565,396 

7.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 33,161    32,307 
Corporation Tax   1,267 
PAYE & Social Security 4,196    4,099 
Accrued Expenses   2,100 
Other Creditors 1,362    3,794 
VAT 18,732    15,386 
57,451    58,953 

8.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 4,443    6,191 
4,443    6,191 

9.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
11,884 Class A shares of £1.00 each 11,884    11,884 
11,884    11,884 

10.

Share premium account

2024
£
  2023
£
Equity Share Premium b/fwd 18,216    18,216 
18,216    18,216 

3