General Information
Allertons Events Branding Limited is a private company, limited by shares, registered in England and Wales, registration number 10094053, registration address Oddington Grange, Weston On The Green, Oxfordshire, OX25 3QW.
The presentation currency is £ sterling.
| 1. |
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.
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.
Research and development expenditure
Research and development expenditure is charged to the income statement in the period in which it 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
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
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:
| Plant and Machinery |
25% Reducing Balance
|
| Computer Equipment |
3 years Straight Line
|
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 6 (2024 : 6).
|
| 3. |
Intangible fixed assets
| Cost |
Other |
|
Total |
| |
£ |
|
£ |
| At 01 April 2024 |
191,645 |
|
191,645 |
| Additions |
- |
|
- |
| Disposals |
- |
|
- |
| At 31 March 2025 |
191,645 |
|
191,645 |
| Net book values |
| At 31 March 2025 |
191,645 |
|
191,645 |
| At 31 March 2024 |
191,645 |
|
191,645 |
|
| 4. |
Tangible fixed assets
| Cost or valuation |
Plant and Machinery |
|
Computer Equipment |
|
Total |
| |
£ |
|
£ |
|
£ |
| At 01 April 2024 |
84,848 |
|
39,293 |
|
124,141 |
| Additions |
18,632 |
|
- |
|
18,632 |
| Disposals |
- |
|
- |
|
- |
| At 31 March 2025 |
103,480 |
|
39,293 |
|
142,773 |
| Depreciation |
| At 01 April 2024 |
49,336 |
|
39,293 |
|
88,629 |
| Charge for year |
11,087 |
|
- |
|
11,087 |
| On disposals |
- |
|
- |
|
- |
| At 31 March 2025 |
60,423 |
|
39,293 |
|
99,716 |
| Net book values |
| Closing balance as at 31 March 2025 |
43,057 |
|
- |
|
43,057 |
| Opening balance as at 01 April 2024 |
35,512 |
|
- |
|
35,512 |
|
| 5. |
Stocks
|
2025
£ |
|
2024
£ |
| Work in Progress |
9,388 |
|
- |
| Stocks |
75,500 |
|
75,209 |
|
84,888 |
|
75,209 |
|
| 6. |
Debtors: amounts falling due within one year
|
2025
£ |
|
2024
£ |
| Trade Debtors |
108,291 |
|
114,509 |
| Prepayments & Accrued Income |
11,960 |
|
16,750 |
| Directors' Current Accounts |
- |
|
108 |
|
120,251 |
|
131,367 |
|
| 6. |
Debtors: amounts falling due after one year
|
2025
£ |
|
2024
£ |
| Amount Owed by Group Undertakings |
- |
|
8,724 |
|
- |
|
8,724 |
|
| 7. |
Creditors: amount falling due within one year
|
2025
£ |
|
2024
£ |
| Trade Creditors |
292,990 |
|
366,031 |
| Bank Loans & Overdrafts (Secured) |
45,162 |
|
45,162 |
| Corporation Tax |
15,576 |
|
- |
| PAYE & Social Security |
4,710 |
|
4,558 |
| Other Creditors |
1,635 |
|
2,194 |
| VAT |
13,254 |
|
4,464 |
|
373,327 |
|
422,409 |
|
| 8. |
Creditors: amount falling due after more than one year
|
2025
£ |
|
2024
£ |
| Bank Loans & Overdrafts |
36,327 |
|
80,982 |
| Amounts Owed to Group Undertakings |
45,796 |
|
33,928 |
|
82,123 |
|
114,910 |
|
| 9. |
Provisions for liabilities
|
2025
£ |
|
2024
£ |
| Deferred Tax |
10,764 |
|
8,878 |
| Pension Provisions |
1,158 |
|
916 |
|
11,922 |
|
9,794 |
|
| 10. |
Share Capital
Allotted, called up and fully paid
|
2025
£ |
|
2024
£ |
|
10,000
Class A shares of £0.01 each |
100 |
|
100 |
|
100 |
|
100 |
|
| 11. |
Related Party Transactions
The company has identified the following related parties:
Allerton and Company of London Ltd - Company under common control
Allertons Group Ltd - Parent company
Transactions With Related Parties
At the year end, the company owed £27,628 to Allerton and Company of London Ltd and also £18,168 to Allertons Group Ltd.
All balances with related parties are unsecured and settled in the normal course of business, unless stated otherwise.
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3
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