H.E.Allen (Builders) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 00432029 (England and Wales)

H.E.ALLEN (BUILDERS) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

2

Investments

5

749,746

718,017

749,748

718,019

CURRENT ASSETS

Debtors

6

72,067

Cash at bank

1,058,250

1,047,012

1,130,317

1,119,079

CREDITORS

Amounts falling due within one year

7

1,596,996

1,380,388

NET CURRENT LIABILITIES

(466,679

)

(261,309

)

TOTAL ASSETS LESS CURRENT LIABILITIES

283,069

456,710

CAPITAL AND RESERVES

Called up share capital

7,000

Retained earnings

276,069

449,710

283,069

456,710

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 December 2025 and were signed on its behalf by:

Mr P Allen - Director

1.	STATUTORY INFORMATION

H.E.Allen (Builders) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

00432029

Registered office:

38 Church Hill

Loughton

Essex

IG10 1LA

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.

Group

The company is a parent company subject to the small companies regime. The company and its subsidiaries comprise a small group. The company is therefore not required to, and has not chosen to, prepare group accounts.

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, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

Plant and machinery etc

over 5 years

Motor vehicles

over 5 years

Investments in subsidiaries

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Debtors

Short term debtors are measured at transaction price (which is usually the invoice 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 (which is usually the invoice 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.

Provisions

Provisions (ie liabilities of uncertain timing or amount) 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

Motor

etc

vehicles

Totals

£

COST

At 1 April 2024

and 31 March 2025

2,689

6,670

9,359

DEPRECIATION

At 1 April 2024

and 31 March 2025

2,688

6,669

9,357

NET BOOK VALUE

At 31 March 2025

1

2

At 31 March 2024

1

2

5.	INVESTMENTS

Investments in

subsidiary

Other

undertakings

investments

Total

£

Cost

At 1 April 2024

1,800

716,217

718,017

Additions

359,313

Disposals

(367,042

)

(367,042

)

Dividends and interest received

4,934

Other gains

35,219

Fees

(5,034

)

(5,034

)

Revaluations

4,339

At 31 March 2025

1,800

747,946

749,746

The company holds 100% of the share capital of the following companies:

Capital and

Profit

Subsidiaries at 31 March 2025

Reserves

after tax

Fuzisbind Investments Limited

1,834,048

83,805

Huzcorse Property Co Limited

617,875

(10,866

)

Kewthorpe Limited

1,712,956

91,137

4,164,879

164,076

2025

2024

Other investments

£

Listed investments at cost

756,992

729,602

Listed investments at market value

747,946

716217

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Deferred tax asset

72,067

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

1,000

Other creditors

721,315

658,725

Group undertakings and

undertakings in which the

company has an interest

874,681

720,663

1,596,996

1,380,388

8.	RELATED PARTY DISCLOSURES

2025

2024

£

The following interest free loans have been made to the company.

Mr P Allen

(director & shareholder)

129,726

129,511

Mrs R Allen

(director & shareholder)

173,483

151,473

Mrs K Knox

(shareholder)

258,049

233,421

Mr B Allen

(shareholder)

160,057

144,320

721,315

658,725

The loans are repayable on demand.

Dividends paid to shareholders.

Mr P Allen

120,750

84,525

Mrs R Allen

51,750

36,225

Mrs K Knox

28,750

20,125

Mr B Allen

28,750

20,125

230,000

161,000

9.	ULTIMATE CONTROLLING PARTY

The company is controlled by the Allen family.