REGISTERED NUMBER: 02023575 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2024

for

Allerton Damp-Proofing Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr W Blackburn

Mr J Blackburn

Mrs K J Blackburn

Mr S M Blackburn

REGISTERED OFFICE:

Unit 1 Ashbrook Park

Lincoln Way

Sherburn In Elmet

LS25 6QX

REGISTERED NUMBER:

02023575 (England and Wales)

ACCOUNTANTS:

Northern Tonic Ltd

14 Clifton Moor

Business Village

James Nicolson Link

York

YO30 4XG

FIXED ASSETS

Property, plant and equipment

4

1,339,666

1,415,961

CURRENT ASSETS

Inventories

5

274,693

307,136

Debtors

6

978,560

(176,227

)

Cash at bank and in hand

823,575

871,412

2,076,828

1,002,321

CREDITORS

Amounts falling due within one year

7

985,314

630,146

NET CURRENT ASSETS

1,091,514

372,175

TOTAL ASSETS LESS CURRENT LIABILITIES

2,431,180

1,788,136

CREDITORS

Amounts falling due after more than one year

8

(511,467

)

(521,509

)

PROVISIONS FOR LIABILITIES

(122,249

)

(74,771

)

NET ASSETS

1,797,464

1,191,856

CAPITAL AND RESERVES

Called up share capital

50

50

Capital redemption reserve

50

50

Retained earnings

1,797,364

1,191,756

SHAREHOLDERS' FUNDS

1,797,464

1,191,856

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 April 2025 and were signed on its behalf by:

Mr W Blackburn - Director

1.	STATUTORY INFORMATION

Allerton Damp-Proofing Limited is a private company, limited by shares , registered in England and Wales. 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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates and value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

2% on reducing balance

Short leasehold

-

2% on reducing balance

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Inventories and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing inventories to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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 18 (2023 - 18 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Freehold

Short

Plant and

property

leasehold

machinery

£

£

£

COST

At 1 October 2023

202,294

911,213

117,360

Additions

-

-

-

Disposals

(202,294

)

-

(51,406

)

Reclassification/transfer

-

-

(2,013

)

At 30 September 2024

-

911,213

63,941

DEPRECIATION

At 1 October 2023

29,011

43,183

52,226

Charge for year

-

17,361

11,072

Eliminated on disposal

(29,011

)

-

(32,571

)

At 30 September 2024

-

60,544

30,727

NET BOOK VALUE

At 30 September 2024

-

850,669

33,214

At 30 September 2023

173,283

868,030

65,134

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 October 2023

27,533

469,763

28,422

1,756,585

Additions

-

273,616

8,291

281,907

Disposals

-

(89,082

)

-

(342,782

)

Reclassification/transfer

2,012

-

-

(1

)

At 30 September 2024

29,545

654,297

36,713

1,695,709

DEPRECIATION

At 1 October 2023

10,787

192,996

12,421

340,624

Charge for year

4,316

103,422

4,655

140,826

Eliminated on disposal

-

(63,825

)

-

(125,407

)

At 30 September 2024

15,103

232,593

17,076

356,043

NET BOOK VALUE

At 30 September 2024

14,442

421,704

19,637

1,339,666

At 30 September 2023

16,746

276,767

16,001

1,415,961

5.	INVENTORIES

30.9.24

30.9.23

£

£

Stocks

88,000

90,000

Work-in-progress

186,693

217,136

274,693

307,136

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.24

30.9.23

£

£

Trade debtors

79,431

(228,803

)

Other debtors

817,019

-

Directors' current accounts

-

1

Prepayments

82,110

52,575

978,560

(176,227

)

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.24

30.9.23

£

£

Bank loans and overdrafts

21,570

35,065

Hire purchase contracts

136,063

106,812

Trade creditors

149,443

117,313

Tax

374,927

182,328

Social security and other taxes

21,636

43

Net pay control

-

49,550

Credit card control

94,503

62,323

Pension control

1,733

1,572

VAT

117,206

72,140

Other creditors

58,233

-

Accrued expenses

10,000

3,000

985,314

630,146

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.24

30.9.23

£

£

Barclays mortgage

-

68,981

Lloyds mortgage

289,784

311,354

Hire purchase contracts

221,683

141,174

511,467

521,509

9.	ULTIMATE CONTROLLING PARTY

The immediate parent company is Allerton Yorkshire Holdings Limited, a company registered in England and Wales.

The ultimate controlling parties are Mr W Blackburn and Mr J Blackburn by virtue of their shares in Allerton Yorkshire Holdings Limited.