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REGISTERED NUMBER: 04710445 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1ST APRIL 2024 TO 28TH FEBRUARY 2025

FOR

M ALLEN & SONS LIMITED

M ALLEN & SONS LIMITED (REGISTERED NUMBER: 04710445)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1ST APRIL 2024 TO 28TH FEBRUARY 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


M ALLEN & SONS LIMITED

COMPANY INFORMATION
FOR THE PERIOD 1ST APRIL 2024 TO 28TH FEBRUARY 2025







DIRECTOR: J Allen





SECRETARY: Mrs K Barlow





REGISTERED OFFICE: 63 Aketon Road
Castleford
West Yorkshire
WF10 5DW





REGISTERED NUMBER: 04710445 (England and Wales)





ACCOUNTANTS: Seaman Herbert & Co
36 - 40 Doncaster Road
Barnsley
South Yorkshire
S70 1TL

M ALLEN & SONS LIMITED (REGISTERED NUMBER: 04710445)

BALANCE SHEET
28TH FEBRUARY 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 - 9,087
- 9,087

CURRENT ASSETS
Stocks 6 5,000 5,000
Debtors 7 817 1,595
Cash at bank 1,808 -
7,625 6,595
CREDITORS
Amounts falling due within one year 8 24,818 12,785
NET CURRENT LIABILITIES (17,193 ) (6,190 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(17,193

)

2,897

PROVISIONS FOR LIABILITIES 10 - 1,727
NET (LIABILITIES)/ASSETS (17,193 ) 1,170

CAPITAL AND RESERVES
Called up share capital 11 2 2
Retained earnings (17,195 ) 1,168
SHAREHOLDERS' FUNDS (17,193 ) 1,170

M ALLEN & SONS LIMITED (REGISTERED NUMBER: 04710445)

BALANCE SHEET - continued
28TH FEBRUARY 2025


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 28th February 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 28th February 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit & Loss Account and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 9th April 2025 and were signed by:





J Allen - Director


M ALLEN & SONS LIMITED (REGISTERED NUMBER: 04710445)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1ST APRIL 2024 TO 28TH FEBRUARY 2025

1. STATUTORY INFORMATION

M Allen & Sons 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.

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 2003, is being amortised evenly over its estimated useful life of twenty 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.
Plant and machinery - 10% on reducing balance
Fixtures and fittings - 10% on reducing balance
Motor vehicles - 20% on reducing balance
Computer equipment - 33% on cost

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

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit & Loss Account 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 period 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.

M ALLEN & SONS LIMITED (REGISTERED NUMBER: 04710445)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1ST APRIL 2024 TO 28TH FEBRUARY 2025

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 (2024 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st April 2024
and 28th February 2025 30,000
AMORTISATION
At 1st April 2024
and 28th February 2025 30,000
NET BOOK VALUE
At 28th February 2025 -
At 31st March 2024 -

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1st April 2024 29,104 1,653 14,619 1,289 46,665
Disposals (29,104 ) (1,653 ) (14,619 ) (1,289 ) (46,665 )
At 28th February 2025 - - - - -
DEPRECIATION
At 1st April 2024 21,424 1,100 13,765 1,289 37,578
Eliminated on disposal (21,424 ) (1,100 ) (13,765 ) (1,289 ) (37,578 )
At 28th February 2025 - - - - -
NET BOOK VALUE
At 28th February 2025 - - - - -
At 31st March 2024 7,680 553 854 - 9,087

6. STOCKS
2025 2024
£    £   
Stocks 5,000 5,000

M ALLEN & SONS LIMITED (REGISTERED NUMBER: 04710445)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1ST APRIL 2024 TO 28TH FEBRUARY 2025

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other debtors 476 406
Directors' current accounts - 446
Prepayments 341 743
817 1,595

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts (see note 9) - 5,118
Tax - 270
Directors' current accounts 22,949 -
Accruals and deferred income - 4,990
Accrued expenses 1,869 2,407
24,818 12,785

9. LOANS

An analysis of the maturity of loans is given below:

2025 2024
£    £   
Amounts falling due within one year or on demand:
Bank overdrafts - 5,118

10. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax - 1,727

Deferred
tax
£   
Balance at 1st April 2024 1,727
Provided during period (1,727 )
Balance at 28th February 2025 -

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
2 Ordinary 1 2 2

M ALLEN & SONS LIMITED (REGISTERED NUMBER: 04710445)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1ST APRIL 2024 TO 28TH FEBRUARY 2025

12. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 28th February 2025 and the year ended 31st March 2024:

2025 2024
£    £   
J Allen
Balance outstanding at start of period 446 -
Amounts advanced - 446
Amounts repaid (446 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period - 446

13. ULTIMATE CONTROLLING PARTY

Mr J Allen, director, controls the company by virtue of holding 100% of the issued share capital.