REGISTERED NUMBER: 01157138 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Allerton Construction Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J R Allerton

D J Allerton

REGISTERED OFFICE:

Woodbridge Road

Sleaford

Lincolnshire

NG34 7EW

REGISTERED NUMBER:

01157138 (England and Wales)

ACCOUNTANTS:

Wright Vigar Limited

Chartered Accountants & Business Advisers

15 Newland

Lincoln

Lincolnshire

LN1 1XG

FIXED ASSETS

Tangible assets

4

69,054

72,688

Investment property

5

200,000

176,982

269,054

249,670

CURRENT ASSETS

Debtors

6

105,968

108,183

Cash at bank

135,712

114,306

241,680

222,489

CREDITORS

Amounts falling due within one year

7

8,434

8,053

NET CURRENT ASSETS

233,246

214,436

TOTAL ASSETS LESS CURRENT LIABILITIES

502,300

464,106

PROVISIONS FOR LIABILITIES

44,058

15,305

NET ASSETS

458,242

448,801

CAPITAL AND RESERVES

Called up share capital

8

11,205

11,205

Share premium

7,136

7,136

Revaluation reserve

9

143,736

120,718

Capital redemption reserve

1,348

1,348

Retained earnings

294,817

308,394

SHAREHOLDERS' FUNDS

458,242

448,801

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

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 4 September 2025 and were signed on its behalf by:

D J Allerton - Director

J R Allerton - Director

1.	STATUTORY INFORMATION

Allerton Construction 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.

Solar panels

-

5% on reducing balance

Solar panel installation was complete at 1 August 2014 and so depreciation has been charged with effect from this date.

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.

Investment property is included at fair value. 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.

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the balance sheet date.

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.

Listed investments

Listed investments are included in the accounts at fair value.

Deferred taxation is recognised in respect of potential gains on the increase in value from cost less any provision for existing capital losses.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Solar

panels

£

COST

At 1 April 2024

and 31 March 2025

119,304

DEPRECIATION

At 1 April 2024

46,616

Charge for year

3,634

At 31 March 2025

50,250

NET BOOK VALUE

At 31 March 2025

69,054

At 31 March 2024

72,688

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

180,718

Revaluations

23,018

At 31 March 2025

203,736

DEPRECIATION

At 1 April 2024

and 31 March 2025

3,736

NET BOOK VALUE

At 31 March 2025

200,000

At 31 March 2024

176,982

Fair value at 31 March 2025 is represented by:

£

Valuation in 2003

120,718

Valuation in 2017

60,000

Valuation in 2025

23,018

203,736

Investment property was valued on an open market basis basis on 31 March 2025 by Pygott & Crone .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

101,810

98,696

Other debtors

4,158

9,487

105,968

108,183

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

1,314

1,314

Taxation and social security

5,081

4,826

Other creditors

2,039

1,913

8,434

8,053

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal value:

2021

2020

£

£

4,868

Ordinary C

£1

4,688

4,688

3,500

Ordinary D

£1

3,500

3,500

2,837

Ordinary E

£1

2,837

2,837

11,205

11,205

9.

RESERVES

Revaluation

reserve

£

At 1 April 2024

120,718

Revaluation in the year

23,018

At 31 March 2025

143,736