REGISTERED NUMBER: 00343908 (England and Wales)

Allan & Atwood Limited

Unaudited Financial Statements

for the Period 31 March 2024 to 31 March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr C M W Sparks

Ms J C Sparks

Mrs C R Pecksen

SECRETARY:

Mr C M W Sparks

REGISTERED OFFICE:

Little Mead

Maurice Road

Seaford

East Sussex

BN25 1BG

REGISTERED NUMBER:

00343908 (England and Wales)

ACCOUNTANTS:

Swindells LLP

Chartered Accountants

Atlantic House

8 Bell Lane

Bellbrook Industrial Estate

Uckfield

East Sussex

TN22 1QL

FIXED ASSETS

Tangible assets

4

-

-

Investments

5

559,465

892,195

Investment property

6

564,606

310,000

1,124,071

1,202,195

CURRENT ASSETS

Debtors

7

164,445

60

Cash at bank

31,230

9,002

195,675

9,062

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

8

81,533

5,552

NET CURRENT ASSETS

114,142

3,510

TOTAL ASSETS LESS CURRENT LIABILITIES

1,238,213

1,205,705

PROVISIONS FOR LIABILITIES

88,976

105,424

NET ASSETS

1,149,237

1,100,281

CAPITAL AND RESERVES

Called up share capital

9

100

100

Fair value reserve

10

14,464

52,071

Retained earnings

1,134,673

1,048,110

SHAREHOLDERS' FUNDS

1,149,237

1,100,281

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the period 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 December 2025 and were signed on its behalf by:

Mr C M W Sparks - Director

1.	STATUTORY INFORMATION

Allan & Atwood Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Investment property

Investment property is shown at fair value at each reporting date. Any aggregate surplus or deficit

arising from changes in fair value is recognised in the profit and loss account.

Investments

Listed fixed asset investments are measured at fair value through the profit and loss account. The

fair value is determined by reference to the bid price at the year end date.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 period 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 31 March 2024

and 31 March 2025

11,904

DEPRECIATION

At 31 March 2024

and 31 March 2025

11,904

NET BOOK VALUE

At 31 March 2025

-

At 30 March 2024

-

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 31 March 2024

892,195

Disposals

(374,455

)

Revaluations

41,725

At 31 March 2025

559,465

NET BOOK VALUE

At 31 March 2025

559,465

At 30 March 2024

892,195

If fixed asset investments had not been revalued they would have been included at the following historical cost:

2025

2024

£

£

Cost

165,799

370,670

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 31 March 2024

310,000

Additions

414,606

Disposals

(160,000

)

At 31 March 2025

564,606

NET BOOK VALUE

At 31 March 2025

564,606

At 30 March 2024

310,000

The investment property fair value is £564,606 (2024 - £310,000).

Investment properties were valued on a fair value basis at the balance sheet date by the directors.

If investment properties had not been valued on a fair basis they would have been included at the following historical cost:

2025

2024

£

£

Cost

546,775

254,562

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

164,445

60

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

29,178

1,784

Other creditors

52,355

3,768

81,533

5,552

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

10.

RESERVES

Fair

value

reserve

£

At 31 March 2024

52,071

Transfer of fair value adjustments

(37,607

)

At 31 March 2025

14,464

11.	RELATED PARTY DISCLOSURES

At the balance sheet date the company owed amounts totalling £41,712 (2024 - £1,578) to a director. This loan is unsecured, interest free and repayable on demand.

During the year, the company paid dividends to its director totalling £nil (2024 - £2,000).