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REGISTERED NUMBER: NI661994 (Northern Ireland)















Unaudited Financial Statements for the Year Ended 30 June 2024

for

ALLES LTD

ALLES LTD (Registered number: NI661994)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ALLES LTD

Company Information
for the Year Ended 30 June 2024







DIRECTORS: A Viva Rol
Mrs L Viva Palmer



REGISTERED OFFICE: 1b Annes Terrace
Milford
Armagh
Co. Armagh
BT60 3NU



REGISTERED NUMBER: NI661994 (Northern Ireland)



ACCOUNTANTS: Henderson & Co
Chartered Certified Accountants
15 Killuney Drive
Armagh
Co. Armagh
BT60 1AY



BANKERS: Ulster Bank Ltd
7 Upper English Street
Armagh
Armagh
BT61 7BL

ALLES LTD (Registered number: NI661994)

Balance Sheet
30 June 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 5,250 6,250
Tangible assets 5 3,609 2,494
8,859 8,744

CURRENT ASSETS
Debtors 6 24,352 18,977
Cash at bank 1,497 34,184
25,849 53,161
CREDITORS
Amounts falling due within one year 7 34,681 17,473
NET CURRENT (LIABILITIES)/ASSETS (8,832 ) 35,688
TOTAL ASSETS LESS CURRENT
LIABILITIES

27

44,432

CAPITAL AND RESERVES
Called up share capital 8 2 2
Retained earnings 9 25 44,430
SHAREHOLDERS' FUNDS 27 44,432

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

ALLES LTD (Registered number: NI661994)

Balance Sheet - continued
30 June 2024


The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 17 March 2025 and were signed on its behalf by:




A Viva Rol - Director



Mrs L Viva Palmer - Director


ALLES LTD (Registered number: NI661994)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

ALLES LTD is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 10% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


ALLES LTD (Registered number: NI661994)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 July 2023
and 30 June 2024 10,000
AMORTISATION
At 1 July 2023 3,750
Amortisation for year 1,000
At 30 June 2024 4,750
NET BOOK VALUE
At 30 June 2024 5,250
At 30 June 2023 6,250

ALLES LTD (Registered number: NI661994)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

5. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 July 2023 3,118
Additions 1,516
At 30 June 2024 4,634
DEPRECIATION
At 1 July 2023 624
Charge for year 401
At 30 June 2024 1,025
NET BOOK VALUE
At 30 June 2024 3,609
At 30 June 2023 2,494

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade debtors 22,208 17,485
VAT 1,445 1,492
Prepayments 699 -
24,352 18,977

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Bank loans and overdrafts 16,347 -
Tax 15,100 13,692
Social security and other taxes 1,622 1,807
Directors' current accounts 559 584
Accrued expenses 1,053 1,390
34,681 17,473

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.6.24 30.6.23
value: £    £   
2 Ordinary 1 2 2

ALLES LTD (Registered number: NI661994)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

9. RESERVES
Retained
earnings
£   

At 1 July 2023 44,430
Profit for the year 12,595
Dividends (57,000 )
At 30 June 2024 25