Registration number: 02648340

Alison Price and Company Limited

Statement of Financial Position as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	154,955	180,503
Current assets
Stocks	6	39,999	26,261
Debtors	7	3,457,905	1,355,763
Cash at bank and in hand		724,930	583,198
		4,222,834	1,965,222
Creditors: Amounts falling due within one year	8	(3,783,714)	(1,855,670)
Net current assets		439,120	109,552
Total assets less current liabilities		594,075	290,055
Provisions for liabilities		(37,384)	(43,469)
Net assets		556,691	246,586
Capital and reserves
Called up share capital		735,713	735,713
Retained earnings		(179,022)	(489,127)
Shareholders' funds		556,691	246,586

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

The directors of Alison Price and Company Limited have elected not to include a copy of the profit and loss account within the financial statements, in accordance with the special provisions relating to companies subject to the small companies regime within the Companies Act 2006, s444.

Approved and authorised by the Board on 9 December 2025 and signed on its behalf by:
 

......................................... T P Stevens Director

......................................... A J Kelly Director

Company registration number: 02648340

Alison Price and Company Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Units 3-4 Trade City, Avro Way
Brooklands Business Park
Weybridge
Surrey
KT13 0YF

The principal activity of the company is that of the provision of private and commercial catering services.

2	Audit Report

The Independent Auditor's Report was unqualified. The name of the Senior Statutory Auditor who signed the audit report on 9 December 2025 was Martin Widdowson, who signed for and on behalf of Brebners.

3	Accounting policies

Statement of compliance

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' Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except any items disclosed in the accounting policies as being shown at fair value and are presented in sterling, which is the functional currency of the entity.

Summary of significant accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Going concern

The company made a profit for the year ended 31 March 2025 and had net assets at that date of £556,691 including cash at bank of £724,930.

The company continues to receive bookings for future events with deposits received and continues to trade profitably subsequent to 31 March 2025.

Having made enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the directors continue to adopt the going concern basis in preparing the financial statements.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the catering provision of services in the ordinary course of the company's activities. Turnover is shown net of value added tax, rebates and discounts.

The company recognises turnover on the date on which the catering services were supplied. Deposits for future events are shown within other creditors in the statement of financial position until the date of the event.

Alison Price and Company Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a charge attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	25% reducing balance
Furniture, fittings & equipment	15% reducing balance
Motor vehicles	25% reducing balance
Leasehold improvements	Over the life of the lease

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Alison Price and Company Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

4	Staff numbers

The average number of persons employed by the company during the year was 24 (2024 - 29).

5	Tangible assets

	Leasehold improvements £	Furniture, fittings and equipment  £	Motor vehicles  £	Plant and machinery £	Total £
Cost or valuation
At 1 April 2024	698,620	129,923	95,147	404,549	1,328,239
Additions	7,075	2,250	-	14,371	23,696
At 31 March 2025	705,695	132,173	95,147	418,920	1,351,935
Depreciation
At 1 April 2024	570,169	100,060	92,031	385,476	1,147,736
Charge for the year	35,753	4,817	779	7,895	49,244
At 31 March 2025	605,922	104,877	92,810	393,371	1,196,980
Carrying amount
At 31 March 2025	99,773	27,296	2,337	25,549	154,955
At 31 March 2024	128,451	29,863	3,116	19,073	180,503

6

Stocks

	2025 £	2024 £
Stock	39,999	26,261

Alison Price and Company Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

7

Debtors

	2025 £	2024 £
Trade debtors	294,274	60,079
Amounts owed by group undertakings	2,604,537	837,062
Other debtors	559,094	458,622
	3,457,905	1,355,763

8

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Trade creditors	469,648	645,320
Taxation and social security	544,482	167,415
Other creditors	2,769,584	1,042,935
	3,783,714	1,855,670

9

Dividends

The company declared and paid a dividend of £300,000 during the year contrary to Section 830 Companies Act 2006 as the company did not have sufficient distributable reserves. In certain circumstances this dividend could be repayable to the company.

10	Financial commitments, guarantees and contingencies

The total amount of financial commitments not included in the statement of financial position is £558,760 (2024 - £154,039).

11	Related party transactions

Exemption has been taken under FRS 102 Paragraph 1AC.35 not to disclose transactions or amounts falling due with companies that are wholly owned within the group.

12	Relationship between entity and parents

The parent of the smallest group preparing group accounts including the results of the company is headed by Eventist Group Limited.

The registered address of Eventist Group Limited is Unit 3-4 Trade City, Avro Way, Brooklands Business Park, Weybridge, Surrey, KT13 0YF