Allan Pollok-Morris Limited

Allan Pollok-Morris Limited
Statement of Financial Position
As at 31 December 2024

	Notes	2024 £	2023 £
Fixed assets
Tangible fixed assets	3	90,293	99,367
Investments	4	32,515	43,033
		122,808	142,400
Current assets
Debtors: amounts falling due within one year		12,404	46,893
Cash at bank and in hand		7	553
		12,411	47,446
Creditors: amount falling due within one year		(55,051)	(76,619)
Net current assets		(42,640)	(29,173)

Total assets less current liabilities		80,168	113,227
Creditors: amount falling due after more than one year		(32,793)	(11,319)
Net assets		47,375	101,908

Capital and reserves
Called up share capital	5	63	63
Profit and loss account		47,312	101,845
Shareholders' funds		47,375	101,908

For the year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 30 September 2025 and were signed on its behalf by:

-------------------------------
Allan Pollok Morris
Director

Allan Pollok-Morris Limited
Notes to the Abridged Financial Statements
For the year ended 31 December 2024

General Information

Allan Pollok-Morris Limited is a private company, limited by shares, registered in England and Wales, registration number 04283181, registration address 28 Northfield Road, Tetbury, Gloucestershire, GL8 8HE.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Government grants

Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	15% Reducing Balance
Motor Vehicles	15% Reducing Balance
Computer Equipment	15% Reducing Balance

Fixed asset investments

Fixed asset investments are stated at cost less provision for any permanent diminution in value.

2.	Average number of employees Average number of employees during the year was 2 (2023 : 4).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
At 01 January 2024	205,519	25,000	63,324	293,843
Additions	6,860	-	-	6,860
Disposals	-	-	-	-
At 31 December 2024	212,379	25,000	63,324	300,703
Depreciation
At 01 January 2024	128,462	13,907	52,107	194,476
Charge for year	12,588	1,664	1,682	15,934
On disposals	-	-	-	-
At 31 December 2024	141,050	15,571	53,789	210,410
Net book values
Closing balance as at 31 December 2024	71,329	9,429	9,535	90,293
Opening balance as at 01 January 2024	77,057	11,093	11,217	99,367

Investments

Cost	Other investments other than loans	Total
	£	£
At 01 January 2024	-	-
Additions	43,033	43,033
Disposals	(10,518)	(10,518)
At 31 December 2024	32,515	32,515

Share Capital

Allotted, called up and fully paid	2024 £		2023 £
63 Class A shares of £1.00 each	63		63
	63		63

Registered Number: 04283181
England and Wales
ALLAN POLLOK-MORRIS LIMITED

Abridged Accounts

Period of accounts Start date: 01 January 2024 End date: 31 December 2024