Company Registration No. 8727845 (England and Wales)
Allport Investments York Ltd
Unaudited accounts
for the year ended 30 June 2025
Allport Investments York Ltd
Unaudited accounts
Contents
Allport Investments York Ltd
Company Information
for the year ended 30 June 2025
Company Number
8727845 (England and Wales)
Registered Office
Flat 2
76 London Road
Tunbridge Wells
Kent
TN1 1DY
United Kingdom
Allport Investments York Ltd
Statement of financial position
as at 30 June 2025
Investment property
370,000
370,000
Investments
533,910
74,856
Debtors
1,061,472
1,083,667
Cash at bank and in hand
787,645
1,615,385
Creditors: amounts falling due within one year
(3,200)
(4,786)
Net current assets
2,450,899
2,694,266
Net assets
3,354,809
3,139,122
Called up share capital
1,680
1,680
Profit and loss account
3,353,129
3,137,442
Shareholders' funds
3,354,809
3,139,122
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 28 August 2025 and were signed on its behalf by
Steven Allport
Director
Company Registration No. 8727845
Allport Investments York Ltd
Notes to the Accounts
for the year ended 30 June 2025
Allport Investments York Ltd is a private company, limited by shares, registered in England and Wales, registration number 8727845. The registered office is Flat 2, 76 London Road, Tunbridge Wells, Kent, TN1 1DY, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Gilts that are intended to be held to maturity are accounted for on an amortised cost basis.
Gilts maturing within 12 months are accounted for as Current Asset Investments (listed) and Gilts maturing after 12 months are accounted for as Fixed Asset Investments (listed).
Accrued coupon, net of amortised purchase premium or discount, is included within Accrued Income.
Fair value at 1 July 2024
370,000
The property is a licensed HMO let to full time students at the University of York.
Allport Investments York Ltd
Notes to the Accounts
for the year ended 30 June 2025
5
Investments
Other investments
Valuation at 1 July 2024
74,856
Fair value adjustments
5,640
Valuation at 30 June 2025
533,910
Investments comprises:
Associates - OmCap Ltd
The company holds 28% of the Ordinary Shares in OmCap Ltd at an historic cost of £74,790 (2023 - £74,790), a company incorporated in England & Wales whose principal activity is the provision of financial advice in relation to the financing of 'large ticket' assets in the aircraft / shipping space.
Joint Ventures - Allport Properties York Ltd / YO26 Homes Ltd
The company holds 50% of the Ordinary Shares in Allport Properties York Ltd at an historic cost of £65 (2023 - £65), a company incorporated in England & Wales whose principal activity is the construction of newbuild residential property.
The company also holds 50% of the Ordinary Shares in YO26Homes Ltd at an historic cost of £1 (2023 - £1), a company incorporated in England & Wales whose principal activity is the refurbishment of existing residential property.
Gilts - maturing after 12 months
Held to maturity gilts total £459,055 and are accounted for on an amortised cost basis.
Amounts falling due within one year
Deferred tax asset
44,591
31,546
Accrued income and prepayments
15,381
321
Amounts falling due after more than one year
Amounts due from group undertakings etc.
1,000,000
1,050,000
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Investments held as current assets
2025
2024
Listed investments
604,982
-
Current Asset Investments comprises held to maturity gilts accounted for on an amortised cost basis.
Allport Investments York Ltd
Notes to the Accounts
for the year ended 30 June 2025
8
Creditors: amounts falling due within one year
2025
2024
Trade creditors
1,800
3,341
Allotted, called up and fully paid:
1,680 Ordinary shares of £1 each
1,680
1,680
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Transactions with related parties
The carrying value of the amounts due from group undertakings is as follows:
Allport Properties York Ltd: £700,000 (2024 - £750,000)
YO26Homes Ltd £300,000 (2024 - £300,000)
The loans to Allport Properties York Ltd comprise 2 long-term loans of £545,000 to a total of £1,090,000 together with a short-term day-to-day funding loan of £34,672 (2024 - £24,889).
The loan to YO26Homes Ltd amounts to £343,841 (2024 - £326,747).
The loans remain payable in full and no amount has been written off. However a Lifetime Expected Credit Loss provision has been raised to reflect the anticipated recovery in respect of these loans.
No interest is currently charged on these balances.
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Average number of employees
During the year the average number of employees was 0 (2024: 0).