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REGISTERED NUMBER: 02158731 (England and Wales)















Unaudited Financial Statements

for the Year Ended 30 September 2024

for

Alleron Developments Limited

Alleron Developments Limited (Registered number: 02158731)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Alleron Developments Limited

Company Information
for the Year Ended 30 September 2024







DIRECTORS: K H Rashid
Mrs J E Rashid





SECRETARY: Mrs J E Rashid





REGISTERED OFFICE: 12 Acorn Business Park
Northarbour Road
Portsmouth
Hampshire
PO6 3TH





REGISTERED NUMBER: 02158731 (England and Wales)





ACCOUNTANTS: Hughes Spencer
12 Acorn Business Park
Northarbour Road
Portsmouth
Hampshire
PO6 3TH

Alleron Developments Limited (Registered number: 02158731)

Balance Sheet
30 September 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 2,877 2,032
Investment property 5 1,951,000 1,951,000
1,953,877 1,953,032

CURRENT ASSETS
Debtors 6 9,900 10,550
Cash at bank and in hand 4,507 28,929
14,407 39,479
CREDITORS
Amounts falling due within one year 7 25,224 28,919
NET CURRENT (LIABILITIES)/ASSETS (10,817 ) 10,560
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,943,060

1,963,592

CREDITORS
Amounts falling due after more than one
year

8

(56,087

)

(60,270

)

PROVISIONS FOR LIABILITIES (235,993 ) (235,993 )
NET ASSETS 1,650,980 1,667,329

CAPITAL AND RESERVES
Called up share capital 28,000 28,000
Non distributable retained
earnings 1,268,805 1,268,805
Retained earnings 354,175 370,524
SHAREHOLDERS' FUNDS 1,650,980 1,667,329

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.

Alleron Developments Limited (Registered number: 02158731)

Balance Sheet - continued
30 September 2024


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 May 2025 and were signed on its behalf by:




K H Rashid - Director



Mrs J E Rashid - Director


Alleron Developments Limited (Registered number: 02158731)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Alleron Developments 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 etc - 33% on cost and 15% on reducing balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

Alleron Developments Limited (Registered number: 02158731)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 October 2023 14,682 3,972 18,654
Additions - 1,644 1,644
At 30 September 2024 14,682 5,616 20,298
DEPRECIATION
At 1 October 2023 13,673 2,949 16,622
Charge for year 152 647 799
At 30 September 2024 13,825 3,596 17,421
NET BOOK VALUE
At 30 September 2024 857 2,020 2,877
At 30 September 2023 1,009 1,023 2,032

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 October 2023
and 30 September 2024 1,951,000
NET BOOK VALUE
At 30 September 2024 1,951,000
At 30 September 2023 1,951,000

Fair value at 30 September 2024 is represented by:
£   
Valuation in 2003 1,170,493
Valuation in 2005 (300,000 )
Valuation in 2007 352,280
Valuation in 2008 35,350
Valuation in 2009 74,735
Valuation in 2010 67,486
Valuation in 2013 24,203
Valuation in 2017 (193,725 )
Valuation in 2020 215,000
Valuation in 2023 60,000
Cost 445,178
1,951,000

Alleron Developments Limited (Registered number: 02158731)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

5. INVESTMENT PROPERTY - continued

If the Investment Properties had not been revalued they would have been included at the following historical cost:

2024 2023
£    £   
Cost 445,178 445,178

The Investment Properties were valued on an open market basis on 30 September 2024 by the Director, K H Rashid .

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 9,900 10,550

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 4,292 3,945
Taxation and social security 2,274 8,523
Other creditors 18,658 16,451
25,224 28,919

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 56,087 60,270

Amounts falling due in more than five years:

Repayable by instalments
Bank loans over 5 years 39,735 43,600

9. RELATED PARTY DISCLOSURES

During the year the company received commission amounting to £14,240 (2023 £14,240) from Mrs J E Rashid, a director of the company.

The bank loans and overdraft are guaranteed by the directors and shareholders of the company.

10. ULTIMATE CONTROLLING PARTY

Mrs J E Rashid is the ultimate controlling party by virtue of her beneficial interest in the company's share capital.