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Registered number: 03783295
Allied Plant Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
Gilbert Finance & Accounting LLP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 03783295
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,206,163 3,222,032
3,206,163 3,222,032
CURRENT ASSETS
Debtors 5 860,263 580,204
Cash at bank and in hand 1,739,132 1,332,998
2,599,395 1,913,202
Creditors: Amounts Falling Due Within One Year 6 (1,134,470 ) (622,519 )
NET CURRENT ASSETS (LIABILITIES) 1,464,925 1,290,683
TOTAL ASSETS LESS CURRENT LIABILITIES 4,671,088 4,512,715
Creditors: Amounts Falling Due After More Than One Year 7 - (44,625 )
NET ASSETS 4,671,088 4,468,090
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 4,670,988 4,467,990
SHAREHOLDERS' FUNDS 4,671,088 4,468,090
Page 1
Page 2
For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr J Hourigan
Director
19/12/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Allied Plant Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03783295 . The registered office is Willowbridge Lane, Whitwood, Castleford, West Yorkshire, WF10 5NW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 0% straight line basis
Plant & Machinery 25% reducing balance basis
Motor Vehicles 25% reducing balance basis
Fixtures & Fittings 15% reducing balance basis
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year amounted to 25 (2023: 27)
25 27
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 July 2023 342,500 2,368,599 2,649,046 46,914 5,407,059
Additions - 836,950 1,351,148 - 2,188,098
Disposals - (708,500 ) (1,233,141 ) - (1,941,641 )
As at 30 June 2024 342,500 2,497,049 2,767,053 46,914 5,653,516
Depreciation
As at 1 July 2023 - 921,639 1,235,062 28,326 2,185,027
Provided during the period - 442,256 507,026 2,788 952,070
Disposals - (193,610 ) (496,134 ) - (689,744 )
As at 30 June 2024 - 1,170,285 1,245,954 31,114 2,447,353
Net Book Value
As at 30 June 2024 342,500 1,326,764 1,521,099 15,800 3,206,163
As at 1 July 2023 342,500 1,446,960 1,413,984 18,588 3,222,032
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 859,973 560,204
Other debtors 290 20,000
860,263 580,204
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 73,333
Trade creditors 886,107 409,877
Corporation tax control 163,956 7,503
PAYE and NIC creditor 21,772 21,022
VAT control account 14,051 68,884
Expenses 22,250 15,750
Accruals 26,334 26,150
1,134,470 622,519
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 44,625
Page 4
Page 5
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 73,333
Later than one year and not later than five years - 44,625
- 117,958
- 117,958
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 5