Company No: 11703482 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

A Dellal

SECRETARY

J Bell

REGISTERED OFFICE	22 Chancery Lane
	London
	WC2A 1LS
	United Kingdom

COMPANY NUMBER

11703482 (England and Wales)

	Note	2025		2024
		£		£
Fixed assets
Investments	3	100		100
		100		100
Current assets
Debtors
- due within one year	4	335,192		277,185
- due after more than one year	4	19,901		19,901
Cash at bank and in hand		11		1
		355,104		297,087
Creditors: amounts falling due within one year	5	( 1,436,177)		( 1,263,073)
Net current liabilities		(1,081,073)		(965,986)
Total assets less current liabilities		(1,080,973)		(965,886)
Net liabilities		( 1,080,973)		( 965,886)
Capital and reserves
Called-up share capital		1		1
Profit and loss account		( 1,080,974 )		( 965,887 )
Total shareholder's deficit		( 1,080,973)		( 965,886)

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Allied Housing Limited (registered number: 11703482) were approved and authorised for issue by the Director on 16 December 2025. They were signed on its behalf by:

A Dellal Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Allied Housing Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 22 Chancery Lane, London, WC2A 1LS, England, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest pound (£).

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director notes that the business has net liabilities of £1,080,973 (2024 - £965,886). The company has received a letter of support from Allied Commercial Exporters Limited to confirm that the loan of £1,436,177 (2024- £1,263,073) will not be recalled for at least 12 months from the date of approval of these financial statements, if repayment of these amounts would result in the company being unable to meet its obligations. They have also committed to provide any further financing required. This should enable the company to continue to meet all its obligations in the foreseeable future.

On this basis, the Director believes it to be appropriate to prepare these financial statements on a going concern basis.

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Fixed asset investments

Investments in joint ventures are measured at cost less accumulated impairment.

Trade and other debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the company during the year	0		0

3. Fixed asset investments

	Investments in joint ventures		Total
	£		£
Cost or valuation before impairment
At 01 April 2024	100		100
At 31 March 2025	100		100
Carrying value at 31 March 2025	100		100
Carrying value at 31 March 2024	100		100

4. Debtors

	2025		2024
	£		£
Debtors: amounts falling due within one year
Amounts owed by group undertakings	23,077		0
Deferred tax asset	304,423		265,647
Other debtors	7,692		11,538
	335,192		277,185
Debtors: amounts falling due after more than one year
Short term loans to joint ventures	19,901		19,901

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Amounts owed to group undertakings	1,436,177		1,263,073

6. Deferred tax

	2025		2024
	£		£
At the beginning of financial year	265,647		202,279
Credited to the Profit and Loss Account	38,776		63,368
At the end of financial year	304,423		265,647