Allen Building Controls Limited 03518086 false 2023-06-01 2024-05-31 2024-05-31 The principal activity of the company is that of building energy management systems. Digita Accounts Production Advanced 6.30.9574.0 true 03518086 2023-06-01 2024-05-31 03518086 2024-05-31 03518086 core:CurrentFinancialInstruments 2024-05-31 03518086 core:CurrentFinancialInstruments core:WithinOneYear 2024-05-31 03518086 core:FurnitureFittings 2024-05-31 03518086 core:OfficeEquipment 2024-05-31 03518086 bus:SmallEntities 2023-06-01 2024-05-31 03518086 bus:AuditExemptWithAccountantsReport 2023-06-01 2024-05-31 03518086 bus:FilletedAccounts 2023-06-01 2024-05-31 03518086 bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-05-31 03518086 bus:RegisteredOffice 2023-06-01 2024-05-31 03518086 bus:Director1 2023-06-01 2024-05-31 03518086 bus:Director2 2023-06-01 2024-05-31 03518086 bus:Director3 2023-06-01 2024-05-31 03518086 bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 03518086 core:FurnitureFittings 2023-06-01 2024-05-31 03518086 core:OfficeEquipment 2023-06-01 2024-05-31 03518086 countries:AllCountries 2023-06-01 2024-05-31 03518086 2023-05-31 03518086 core:FurnitureFittings 2023-05-31 03518086 core:OfficeEquipment 2023-05-31 03518086 2022-06-01 2023-05-31 03518086 2023-05-31 03518086 core:CurrentFinancialInstruments 2023-05-31 03518086 core:CurrentFinancialInstruments core:WithinOneYear 2023-05-31 03518086 core:FurnitureFittings 2023-05-31 03518086 core:OfficeEquipment 2023-05-31 iso4217:GBP xbrli:pure

Registration number: 03518086

Allen Building Controls Limited

Annual Report and Unaudited Filleted Financial Statements

for the Year Ended 31 May 2024

image-name
 

Allen Building Controls Limited

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 7

 

Allen Building Controls Limited

Company Information

Directors

Mr DB McManus

Mr NV Goddard

Mr NR Parker

Registered office

Birch House
10 Romar Court
Bletchley
Milton Keynes
Buckinghamshire
MK1 1RH

Accountants

Michael J Emery & Co Limited
Chartered Accountants
22 St John Street
Newport Pagnell
Buckinghamshire
MK16 8HJ

 

Allen Building Controls Limited

(Registration number: 03518086)
Balance Sheet as at 31 May 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

804

946

Current assets

 

Debtors

5

90,391

96,829

Cash at bank and in hand

 

5,933

7,069

 

96,324

103,898

Creditors: Amounts falling due within one year

6

(89,924)

(103,845)

Net current assets

 

6,400

53

Total assets less current liabilities

 

7,204

999

Provisions for liabilities

(153)

(180)

Net assets

 

7,051

819

Capital and reserves

 

Called up share capital

2

2

Retained earnings

7,049

817

Shareholders' funds

 

7,051

819

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

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 13 February 2025 and signed on its behalf by:
 

 

Allen Building Controls Limited

(Registration number: 03518086)
Balance Sheet as at 31 May 2024

.........................................
Mr DB McManus
Director

 

Allen Building Controls Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales, 03518086.

The address of its registered office is:
Birch House
10 Romar Court
Bletchley
Milton Keynes
Buckinghamshire
MK1 1RH

These financial statements were authorised for issue by the Board on 13 February 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

Allen Building Controls Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2024

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Office equipment

15% on reducing balance

Fixtures and fittings

15% on reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

 

Allen Building Controls Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2024

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3

Staff numbers

The average number of persons employed by the company during the year, including directors, was 3 (2023 - 3).

4

Tangible assets

Fixtures and fittings
£

Office equipment
£

Total
£

Cost or valuation

At 1 June 2023

1,579

9,425

11,004

At 31 May 2024

1,579

9,425

11,004

Depreciation

At 1 June 2023

1,392

8,666

10,058

Charge for the year

28

114

142

At 31 May 2024

1,420

8,780

10,200

Carrying amount

At 31 May 2024

159

645

804

At 31 May 2023

187

759

946

5

Debtors

Current

Note

2024
£

2023
£

Trade debtors

 

12,000

12,000

Amounts owed by related parties

63,301

57,001

Other debtors

 

15,090

27,828

   

90,391

96,829

 

Allen Building Controls Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2024

6

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Due within one year

Trade creditors

2,164

6,144

Taxation and social security

1,489

-

Accruals and deferred income

410

390

Other creditors

85,861

97,311

89,924

103,845