All7 Ltd - Filleted accounts

All7 Ltd
Registered number:		03335273
Statement of Financial Position
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		573,900			598,427

Current assets
Debtors	4	1,484,346			1,405,280
Financial assets		31,060			88,710
		1,515,406			1,493,990

Creditors: amounts falling due within one year	5	(264,191)			(238,230)

Net current assets			1,251,215			1,255,760

Total assets less current liabilities			1,825,115			1,854,187

Creditors: amounts falling due after more than one year	6		(78,148)			(103,495)

Provisions for liabilities			(28,200)			(34,331)


Net assets			1,718,767			1,716,361

Capital and reserves
Called up share capital			100			100
Profit and loss account			1,718,667			1,716,261

Shareholder's funds			1,718,767			1,716,361

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Phillip Spokes
Director
Approved by the board on 4 December 2025

All7 Ltd
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102 Section 1a small entities, the financial reporting standard applicable in the UK and the Republic of Ireland.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover is made up of revenue earned from the rendering of services. Turnover is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings			No depreciation charged
	Plant and machinery			25% reducing balance
	Motor vehicles			25% reducing balance

	Debtors
	Short term debtors are measured at transaction price, less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price. Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.



2	Employees and directors					2025		2024
Number							Number

	Average number of directors and persons employed by the company					27		35


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2024	461,102		81,321		234,616		777,039
	Additions	-		2,859		61,990		64,849
	Disposals	-		(27,897)		(118,419)		(146,316)
	At 31 March 2025	461,102		56,283		178,187		695,572

	Depreciation
	At 1 April 2024	-		53,500		125,112		178,612
	Charge for the year	-		5,761		31,838		37,599
	On disposals	-		(20,263)		(74,276)		(94,539)
	At 31 March 2025	-		38,998		82,674		121,672

	Net book value
	At 31 March 2025	461,102		17,285		95,513		573,900
	At 31 March 2024	461,102		27,821		109,504		598,427




4	Debtors					2025		2024
£							£

	Trade debtors					180		9,529
	Prepayments					8,433		9,299
	Accrued income					79,556		91,534
	Amounts owed by group undertakings and undertakings in which the company has a participating interest					1,125,600		1,125,600
	Other debtors					270,577		169,318
						1,484,346		1,405,280


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					20,000		20,000
	Obligations under finance lease and hire purchase contracts					39,547		36,550
	Trade creditors					22,642		10,292
	Accruals					2,443		2,145
	Corporation tax					120,535		103,401
	Other taxes and social security costs					55,737		63,519
	Other creditors					3,287		2,323
						264,191		238,230


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					26,667		46,667
	Obligations under finance lease and hire purchase contracts					51,481		56,828
						78,148		103,495


7	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Phillip Spokes
	Repayable on demand	27,308		44,060		-		71,368

		27,308		44,060		-		71,368


8	Other information

	All7 Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Index House
	St Georges Lane
	Ascot
	SL5 7ET