Allerton and Company of London Ltd

Allerton and Company of London Ltd
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	61	197
Tangible fixed assets	4	16,873	18,431
		16,934	18,628
Current assets
Stocks	5	74,000	87,940
Debtors	6	511,977	576,432
Cash at bank and in hand		29,305	19,782
		615,282	684,154
Creditors: amount falling due within one year	7	(65,432)	(57,451)
Net current assets		549,850	626,703

Total assets less current liabilities		566,784	645,331
Accruals and deferred income		(7,901)	(4,935)
Provisions for liabilities	8	(4,058)	(4,443)
Net assets		554,825	635,953

Capital and reserves
Called up share capital	9	11,884	11,884
Share premium account	10	18,216	18,216
Profit and loss account		524,725	605,853
Shareholders' funds		554,825	635,953

For the year ended 31 March 2025 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 financial statements were approved by the board of directors on 01 December 2025 and were signed on its behalf by:

-------------------------------
Adrian Wray
Director

Allerton and Company of London Ltd
Notes to the Financial Statements
For the year ended 31 March 2025

General Information

Allerton and Company of London Ltd is a private company, limited by shares, registered in England and Wales, registration number 02214557, registration address Oddington Grange, Weston On The Green, OX25 3QW.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

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

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

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:

Land and Buildings	4 years Straight Line
Fixtures and Fittings	25% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 11 (2024 : 11).

Intangible fixed assets

Cost	Other	Total
	£	£
At 01 April 2024	10,283	10,283
Additions	-	-
Disposals	-	-
At 31 March 2025	10,283	10,283
Amortisation
At 01 April 2024	10,086	10,086
Charge for year	136	136
On disposals	-	-
At 31 March 2025	10,222	10,222
Net book values
At 31 March 2025	61	61
At 31 March 2024	197	197

Tangible fixed assets

Cost or valuation	Land and Buildings	Fixtures and Fittings	Total
	£	£	£
At 01 April 2024	15,635	328,707	344,342
Additions	-	-	-
Disposals	-	-	-
At 31 March 2025	15,635	328,707	344,342
Depreciation
At 01 April 2024	13,445	308,675	322,120
Charge for year	548	4,801	5,349
On disposals	-	-	-
At 31 March 2025	13,993	313,476	327,469
Net book values
Closing balance as at 31 March 2025	1,642	15,231	16,873
Opening balance as at 01 April 2024	-	18,431	18,431

Stocks

	2025 £		2024 £
Stocks	74,000		87,940
	74,000		87,940

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	70,979	120,154
Prepayments & Accrued Income	11,020	-
Other Debtors	429,978	456,278
	511,977	576,432

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	26,981	33,161
Corporation Tax	14,847	-
PAYE & Social Security	3,644	4,196
Other Creditors	1,275	1,362
VAT	18,685	18,732
	65,432	57,451

Provisions for liabilities

	2025 £		2024 £
Deferred Tax	4,058		4,443
	4,058		4,443

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
11,884 Class A shares of £1.00 each	11,884		11,884
	11,884		11,884

10.

Share premium account

	2025 £		2024 £
Equity Share Premium b/fwd	18,216		18,216
	18,216		18,216

11.

Related Party Transactions

The company has identified the following related parties:

Allerton Events Branding Limited - Company under common control

Allertons Group Ltd - Parent company

Transactions With Related Parties

At the year end, the company was owed £27,628 from Allerton Events Branding Limited and also £402,350 from Allertons Group Ltd.

All balances with related parties are unsecured and settled in the normal course of business, unless stated otherwise.

Registered Number: 02214557
England and Wales
ALLERTON AND COMPANY OF LONDON LTD

Unaudited Financial Statements

Period of accounts Start date: 01 April 2024 End date: 31 March 2025