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Registered number: 14060655
ALLENCASE LTD
Unaudited Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14060655
30 April 2024 30 April 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 12,401 15,100
12,401 15,100
CURRENT ASSETS
Debtors 5 14,081 353
Cash at bank and in hand 37,926 11,888
52,007 12,241
Creditors: Amounts Falling Due Within One Year 6 (20,271 ) (12,169 )
NET CURRENT ASSETS (LIABILITIES) 31,736 72
TOTAL ASSETS LESS CURRENT LIABILITIES 44,137 15,172
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,356 ) (2,869 )
NET ASSETS 41,781 12,303
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 41,681 12,203
SHAREHOLDERS' FUNDS 41,781 12,303
Page 1
Page 2
For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 DOREL FLOAREA
Director
30/01/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
ALLENCASE LTD is a private company, limited by shares, incorporated in England & Wales, registered number 14060655 . The registered office is 31 ROPER CLOSE, RAINHAM, KENT, ME8 9QX.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:
Plant & Machinery 20% Straight line method
Motor Vehicles 20% Straight line method
Fixtures & Fittings 33.33% Straight line method
Computer Equipment 33.33% Straight line method
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
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 years 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 3)
2 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 May 2023 224 16,666 262 567 17,719
Additions 635 - - 487 1,122
As at 30 April 2024 859 16,666 262 1,054 18,841
Depreciation
As at 1 May 2023 41 2,500 15 63 2,619
Provided during the period 158 3,333 87 243 3,821
As at 30 April 2024 199 5,833 102 306 6,440
Net Book Value
As at 30 April 2024 660 10,833 160 748 12,401
As at 1 May 2023 183 14,166 247 504 15,100
5. Debtors
30 April 2024 30 April 2023
£ £
Due within one year
Trade debtors 13,190 -
VAT 891 353
14,081 353
6. Creditors: Amounts Falling Due Within One Year
30 April 2024 30 April 2023
£ £
Trade creditors 5 323
Corporation tax 9,304 4,672
Other taxes and social security 6,370 2,864
Net wages 4,254 4,054
Directors' loan accounts 338 256
20,271 12,169
7. Share Capital
30 April 2024 30 April 2023
£ £
Allotted, Called up and fully paid 100 100
Page 4