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Registered number: 14514014
Allora Design & Build Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2024
AP Accounting Solutions Limited
The Mill House
Erw Hir
Llantrisant
Pontyclun
CF72 8BY
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14514014
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 14,917 4,500
14,917 4,500
CURRENT ASSETS
Stocks 5 6,372 6,306
Debtors 6 207,623 90,740
Cash at bank and in hand 12,575 2,811
226,570 99,857
Creditors: Amounts Falling Due Within One Year 7 (241,346 ) (104,186 )
NET CURRENT ASSETS (LIABILITIES) (14,776 ) (4,329 )
TOTAL ASSETS LESS CURRENT LIABILITIES 141 171
NET ASSETS 141 171
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 41 71
SHAREHOLDERS' FUNDS 141 171
Page 1
Page 2
For the year ending 30 November 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
Mrs Nicola Moore
Director
25/03/2025
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
Allora Design & Build Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14514014 . The registered office is Unit E Papermill Business Park, Papermill Road, Cardiff, CF11 8DH.
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 Straight Line 15%
Motor Vehicles Straight Line 15%
Fixtures & Fittings Straight Line 15%
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 4)
4 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 December 2023 - 5,000 - 5,000
Additions 1,105 10,400 727 12,232
As at 30 November 2024 1,105 15,400 727 17,232
Depreciation
As at 1 December 2023 - 500 - 500
Provided during the period 166 1,540 109 1,815
As at 30 November 2024 166 2,040 109 2,315
Net Book Value
As at 30 November 2024 939 13,360 618 14,917
As at 1 December 2023 - 4,500 - 4,500
5. Stocks
2024 2023
£ £
Materials 6,372 6,306
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 27,394 31,852
Prepayments and accrued income 531 36
Other debtors 179,698 58,852
207,623 90,740
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 78,483 50,852
Corporation tax - 8
Other taxes and social security 65,985 17,869
VAT 96,825 32,937
Other creditors - 332
Pension Creditor 34 90
Accruals and deferred income - 70
Directors' loan accounts 19 2,028
241,346 104,186
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Page 5
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans to directors:
As at 1 December 2023 Amounts advanced Amounts repaid Amounts written off As at 30 November 2024
£ £ £ £ £
Mr Wayne Moore (1,014 ) 102,647 (101,643 ) - 10
Mrs Nicola Moore (1,014 ) 102,647 (101,642 ) - 9
The above loan is unsecured, interest free and repayable on demand.
Dividends paid to directors
2024 2023
£ £
Mr Wayne Moore 2,000 2,000
Mrs Nicola Moore 2,000 2,000
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