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Company registration number: 7109049







FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 OCTOBER 2024


ALLT POWER LIMITED






































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ALLT POWER LIMITED
 


 
COMPANY INFORMATION


Directors
J Lilley 
D Lilley 
C Lilley 




Registered number
7109049



Registered office
Amersham Court
154 Station Road

Amersham

Buckinghamshire

HP6 5DW




Independent auditor
Menzies LLP
Chartered Accountants & Statutory Auditor

4th Floor

95 Gresham Street

London

EC2V 7AB





 


ALLT POWER LIMITED
 



CONTENTS



Page
Statement of Financial Position
1
Notes to the Financial Statements
2 - 8


 


ALLT POWER LIMITED
REGISTERED NUMBER:7109049



STATEMENT OF FINANCIAL POSITION
AS AT 31 OCTOBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible fixed assets
 4 
2,038,524
1,987,918

  
2,038,524
1,987,918

Current assets
  

Debtors: amounts falling due within one year
 5 
195,624
176,234

Bank current accounts
  
7,533
43,807

  
203,157
220,041

Creditors: amounts falling due within one year
 6 
(2,116,196)
(2,214,863)

Net current liabilities
  
 
 
(1,913,039)
 
 
(1,994,822)

Total assets less current liabilities
  
125,485
(6,904)

Creditors: amounts falling due after more than one year
 7 
(12,773)
(17,915)

  

Net assets/(liabilities)
  
112,712
(24,819)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
112,612
(24,919)

  
112,712
(24,819)


The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




C Lilley
Director

Date: 23 July 2025

The notes on pages 2 to 8 form part of these financial statements.

Page 1

 


ALLT POWER LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

1.


General information

ALLT Power Limited is a private company limited by shares incorporated in England and Wales. The address of the principal place of business is Amersham Court, 154 Station Road, Amersham, Buckinghamshire, HP6 5DW.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

These financial statements have been prepared on a going concern basis as the company is generating income from the hydro-electric turbine installations. The company realised a net profit of £137,531 (2023 - £156,690) during the year ended 31 October 2024 and, at that date, the company had net current liabilities of £1,913,039 (2023 - £1,994,822). Included in current liabilities are £1,112,757 (2023 - £1,114,557) owed to its parent company Exagris Limited and £960,553 (2023 - £960,764) owed to Mr D Lilley, a controlling party of Exagris Limited, which are repayable on demand. The Directors do not have any reason to believe that these liabilities will be required to be repaid until the company is in a position to do so and it continues to make repayments on the parent company liability as cash flow allows. It is anticipated these liabilities will not be required to be repaid within 12 months from the date of signing these accounts, as the Directors have received written assurance from the creditors that they have no intention to call on these amounts.

Page 2

 


ALLT POWER LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

2.Accounting policies (continued)

 
2.3

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Sale of goods

Turnover from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

The Company’s main revenue stream is from electricity generated by the hydro-electric turbine installations.
Other operating income derives from the activity of property investment, being rental charges recoverable from tenants.

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 


ALLT POWER LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using either the straight line or reducing balance method from the date they are brought into use.

Depreciation is provided on the following basis:

Land & Building Improvements
-
25% straight line
Plant and machinery - other
-
25% reducing balance
Plant and machinery - Hydro
-
20/40/50 years straight line
Motor vehicles
-
25% reducing balance
Fixtures and fittings
-
25% straight line
Equipment
-
25% straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

  
2.5

Impairment of fixed assets and goodwill

Assets that are subject to depreciation or amortisation are assessed at each reporting date to determine whether there is any indication that the assets are impaired. Where there is any indication that an asset may be impaired, the carrying value of the asset (or cash-generating unit to which the asset has been allocated) is tested for impairment. An impairment loss is recognised for the amount by which the asset's carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset's (or CGU's) fair value less costs to sell and value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash flows (CGUs). Non-financial assets that have been previously impaired are reviewed at each reporting date to assess whether there is any indication that the impairment losses recognised in prior periods may no longer exist or may have decreased.

 
2.6

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

Page 4

 


ALLT POWER LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

2.Accounting policies (continued)

 
2.7

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.



3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Page 5

 


ALLT POWER LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

4.


Tangible fixed assets





Short-term leasehold property
Plant and machinery
Motor vehicles
Fixtures and fittings
Total

£
£
£
£
£



Cost or valuation


At 1 November 2023
36,473
2,379,208
34,890
32,187
2,482,758


Additions
11,046
63,878
-
51,080
126,004


Disposals
-
-
-
(2,993)
(2,993)



At 31 October 2024

47,519
2,443,086
34,890
80,274
2,605,769



Depreciation


At 1 November 2023
36,473
415,230
12,538
30,599
494,840


Charge for the year on owned assets
230
67,469
5,588
2,111
75,398


Disposals
-
-
-
(2,993)
(2,993)



At 31 October 2024

36,703
482,699
18,126
29,717
567,245



Net book value



At 31 October 2024
10,816
1,960,387
16,764
50,557
2,038,524



At 31 October 2023
-
1,963,978
22,352
1,588
1,987,918




5.


Debtors

2024
2023
£
£


Trade debtors
86,192
75,323

Other debtors
14,476
16,862

Prepayments and accrued income
94,956
84,049

195,624
176,234


Page 6

 


ALLT POWER LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
4,357
94,851

Amounts owed to group undertakings
1,112,757
1,114,557

Obligations under finance lease and hire purchase contracts
5,142
4,723

Other creditors
962,933
963,549

Accruals and deferred income
31,007
37,183

2,116,196
2,214,863



7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Obligations under finance leases and hire purchase contracts
12,773
17,915

12,773
17,915



8.


Hire purchase and finance leases


Minimum lease payments under hire purchase fall due as follows:

2024
2023
£
£


Within one year
5,142
4,723

Between 1-5 years
12,773
5,142

Over 5 years
-
12,773

17,915
22,638

Obligations under finance leases and hire purchase contracts are secured against the assets to which they relate.

Page 7

 


ALLT POWER LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

9.


Commitments under operating leases

At 31 October 2024 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2024
2023
£
£



Not later than 1 year
40,735
38,675

Later than 1 year and not later than 5 years
28,854
66,070

69,589
104,745

The company has entered into a sub-lease arrangement under which the future income is expected to fully offset the commitments under the original operating lease.


10.


Controlling party

The parent company is Exagris Limited, a company incorporated in England & Wales. 
The results of the company are included in Exagris Limited consolidated financial statements, and this is the largest and smallest group for which group accounts are drawn up. The registered office of Exagris Limited is Amersham Court, 154 Station Road, Amersham, Buckinghamshire, United Kingdom, HP6 5DW.


11.


Auditor's information

The auditor's report on the financial statements for the year ended 31 October 2024 was unqualified.

The audit report was signed on 24 July 2025 by Andrew Wooding FCA (Senior Statutory Auditor) on behalf of Menzies LLP.

Page 8