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REGISTERED NUMBER: 06511198 (England and Wales)















Unaudited Financial Statements for the Year Ended 28 February 2025

for

All 4 One (UK) Limited

All 4 One (UK) Limited (Registered number: 06511198)






Contents of the Financial Statements
for the Year Ended 28 February 2025




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 8

All 4 One (UK) Limited

Company Information
for the Year Ended 28 February 2025







DIRECTORS: K S Williams
C D Williams





REGISTERED OFFICE: 1 Aston Court
Bromsgrove Technology Park
Bromsgrove
Worcestershire
B60 3AL





REGISTERED NUMBER: 06511198 (England and Wales)





ACCOUNTANTS: Kenneth Morris Limited
1 Aston Court
Bromsgrove Technology Park
Bromsgrove
Worcestershire
B60 3AL

All 4 One (UK) Limited (Registered number: 06511198)

Abridged Balance Sheet
28 February 2025

28.2.25 29.2.24
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 46,925 19,465
Investments 5 2 2
Investment property 6 3,781,211 3,700,000
3,828,138 3,719,467

CURRENT ASSETS
Debtors 773,000 777,130
Cash at bank 3,575 17,765
776,575 794,895
CREDITORS
Amounts falling due within one year 316,532 131,186
NET CURRENT ASSETS 460,043 663,709
TOTAL ASSETS LESS CURRENT
LIABILITIES

4,288,181

4,383,176

CREDITORS
Amounts falling due after more than one year 7 (1,934,015 ) (1,983,542 )

PROVISIONS FOR LIABILITIES (197,386 ) (210,518 )

ACCRUALS AND DEFERRED INCOME (46,200 ) (52,800 )
NET ASSETS 2,110,580 2,136,316

CAPITAL AND RESERVES
Called up share capital 2 2
Fair value reserve 9 1,022,800 1,043,022
Retained earnings 1,087,778 1,093,292
SHAREHOLDERS' FUNDS 2,110,580 2,136,316

All 4 One (UK) Limited (Registered number: 06511198)

Abridged Balance Sheet - continued
28 February 2025


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

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 28 February 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 9 May 2025 and were signed on its behalf by:





K S Williams - Director


All 4 One (UK) Limited (Registered number: 06511198)

Notes to the Financial Statements
for the Year Ended 28 February 2025

1. STATUTORY INFORMATION

All 4 One (UK) 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 as modified by the revaluation of certain assets.

Turnover
Turnover represents rent receivable which is recognised over the term of the lease granted to tenants, net of 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.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 10% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Investment property
In accordance with Financial Reporting Standard 102 Section 1a, investment property is included at fair value and gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold. No depreciation is provided, which is a departure from the
Companies Act 2006, but is required to provide a true and fair view. The directors undertake an annual review of valuations and seek independent professional valuations once every 5 years.

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.

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.

All 4 One (UK) Limited (Registered number: 06511198)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2025

2. ACCOUNTING POLICIES - continued

Rental income
Rental income arising from investment properties is accounted for on a straight line basis over the lease term

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 March 2024 112,754
Additions 33,757
At 28 February 2025 146,511
DEPRECIATION
At 1 March 2024 93,289
Charge for year 6,297
At 28 February 2025 99,586
NET BOOK VALUE
At 28 February 2025 46,925
At 29 February 2024 19,465

5. FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:
Totals
£   
COST
At 1 March 2024
and 28 February 2025 2
NET BOOK VALUE
At 28 February 2025 2
At 29 February 2024 2

All 4 One (UK) Limited (Registered number: 06511198)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2025

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 March 2024 3,700,000
Additions 81,211
At 28 February 2025 3,781,211
NET BOOK VALUE
At 28 February 2025 3,781,211
At 29 February 2024 3,700,000

Fair value at 28 February 2025 is represented by:
£   
Valuation in 2022 990,588
Valuation in 2024 239,400
Cost 2,551,223
3,781,211

In 2022 the freehold property was reclassified as investment property. The revaluation movement was a gain on revaluation of £1,086,223 less depreciation of £95,635 = £990,588.
During 2024 land was transferred between group companies in order to build a factory extension.

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE
YEARS
28.2.25 29.2.24
£    £   
Repayable by instalments
Bank loans more 5 yr by instal 1,730,920 1,784,746

8. SECURED DEBTS

The following secured debts are included within creditors:

28.2.25 29.2.24
£    £   
Bank loans 2,009,164 2,043,182

National Westminster Bank PLC hold three legal charges dated 28 April 2023 which include fixed and floating charges over assets and a legal charge over freehold property known as Plot 24 Aston Road, Aston Fields Trading Estate, Bromsgrove.

All 4 One (UK) Limited (Registered number: 06511198)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2025

9. RESERVES
Fair
value
reserve
£   
At 1 March 2024 1,043,022
Fair value reserve movement (20,222 )

At 28 February 2025 1,022,800

10. CONTINGENT LIABILITIES

There were no known material contingent liabilities at the year end.

11. POST BALANCE SHEET EVENTS

There were no known material post balance sheet events.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
All 4 One (UK) Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of All 4 One (UK) Limited for the year ended 28 February 2025 which comprise the Abridged Income Statement, Abridged Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of All 4 One (UK) Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of All 4 One (UK) Limited and state those matters that we have agreed to state to the Board of Directors of All 4 One (UK) Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than All 4 One (UK) Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that All 4 One (UK) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of All 4 One (UK) Limited. You consider that All 4 One (UK) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of All 4 One (UK) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Kenneth Morris Limited
1 Aston Court
Bromsgrove Technology Park
Bromsgrove
Worcestershire
B60 3AL


9 May 2025