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ALLEN ARCHAEOLOGY LIMITED

Registered Number
06935529
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

ALLEN ARCHAEOLOGY LIMITED
Company Information
for the year from 1 July 2023 to 30 June 2024

Directors

Mr M R Allen
Mr C I Clay

Registered Address

Whisby Lodge Whisby Road
Hillcroft Business Park
Lincoln
LN6 3QL

Registered Number

06935529 (England and Wales)
ALLEN ARCHAEOLOGY LIMITED
Balance Sheet as at
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets4218,619206,576
218,619206,576
Current assets
Debtors5454,897338,696
Cash at bank and on hand433,662388,806
888,559727,502
Creditors amounts falling due within one year6(416,999)(325,484)
Net current assets (liabilities)471,560402,018
Total assets less current liabilities690,179608,594
Creditors amounts falling due after one year7-(27,500)
Provisions for liabilities8(14,717)(10,704)
Net assets675,462570,390
Capital and reserves
Called up share capital22
Profit and loss account675,460570,388
Shareholders' funds675,462570,390
The financial statements were approved and authorised for issue by the Board of Directors on 28 November 2024, and are signed on its behalf by:
Mr C I Clay
Director
Mr M R Allen
Director

Registered Company No. 06935529
ALLEN ARCHAEOLOGY LIMITED
Notes to the Financial Statements
for the year ended 30 June 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
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).
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Land and buildings-50
Plant and machinery15-
Fixtures and fittings15-
Office Equipment15-
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less.
Trade and other 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.
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.
Government grants or assistance
Government grants are accounted for using either the performance model or the accruals model, depending on the class of the grant. Income from grants classed under the performance model is recognised when any performance conditions are met, which may be immediately if there are no performance conditions. Income from grants classed under the accruals model is recognised systematically over the period in which related costs are recognised or, if related to an asset, over the useful life of that asset.
2.Average number of employees

20242023
Average number of employees during the year3640
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 July 2315,00015,000
At 30 June 2415,00015,000
Amortisation and impairment
At 01 July 2315,00015,000
At 30 June 2415,00015,000
Net book value
At 30 June 24--
At 30 June 23--
4.Tangible fixed assets

Land & buildings

Plant & machinery

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 July 23191,25398,59114,65565,461369,960
Additions-23,603-3,65727,260
At 30 June 24191,253122,19414,65569,118397,220
Depreciation and impairment
At 01 July 2330,59170,3239,93852,532163,384
Charge for year3,8255,7157084,96915,217
At 30 June 2434,41676,03810,64657,501178,601
Net book value
At 30 June 24156,83746,1564,00911,617218,619
At 30 June 23160,66228,2684,71712,929206,576
Included within the net book value of land and buildings above is £156,837 (2023- £160,662) in respect of freehold land and buildings.
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables414,123249,465
Other debtors15,53356,333
Prepayments and accrued income25,24132,898
Total454,897338,696
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables97,45660,371
Bank borrowings and overdrafts-20,281
Taxation and social security161,762150,635
Other creditors145,68182,108
Accrued liabilities and deferred income12,10012,089
Total416,999325,484
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts-27,500
Total-27,500
Bank borrowings The funding circle loan is denominated in £ with a nominal interest rate of 12%, and the final instalment was paid on 16 November 2023. The carrying amount at year end is £nil (2023 - £10,281). The bounce back loan is denominated in £ with a nominal interest rate of 2.50%, and the final instalment was paid on 29 February 2024. The carrying amount at year end is £nil (2023 - £37,500).
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)14,71710,704
Total14,71710,704