ALLENGROVE PROPERTY SERVICES LTD Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: NI639011

ALLENGROVE PROPERTY SERVICES LTD

Filleted Unaudited Financial Statements

For the period ended

30 April 2025

ALLENGROVE PROPERTY SERVICES LTD

Financial Statements

Year ended 30 April 2025

Contents	Page

Officers and professional advisers	1

Chartered accountants report to the director on the preparation of the unaudited statutory financial statements	2

Statement of financial position	3

Notes to the financial statements	5

ALLENGROVE PROPERTY SERVICES LTD

Officers and Professional Advisers

Director	Mr C Hatchell

Company secretary	Jodi Mau

Registered office	6 Silverwood Leaves
	Lurgan
	Craigavon
	Northern Ireland
	BT66 6LB

Accountants	Henry Murray & Company Ltd.
	Chartered Accountants
	23 Church Place,
	Lurgan,
	Co. Armagh.
	N. Ireland
	BT66 6EY

ALLENGROVE PROPERTY SERVICES LTD

Chartered Accountants Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of ALLENGROVE PROPERTY SERVICES LTD

Year ended 30 April 2025

As described on the statement of financial position, the director of the company is responsible for the preparation of the financial statements for the year ended 30 April 2025, which comprise the statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

Henry Murray & Company Ltd. Chartered Accountants

23 Church Place, Lurgan, Co. Armagh. N. Ireland BT66 6EY

19 November 2025

ALLENGROVE PROPERTY SERVICES LTD

Statement of Financial Position

30 April 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	4	139,993	139,993
Investments	5	66,749	32,983
		---------	---------
		206,742	172,976

Current assets

Debtors	6	1,170	1,107
Cash at bank and in hand		1,407	8,196
		-------	-------
		2,577	9,303

Creditors: amounts falling due within one year	7	14,299		13,867
		--------		--------
Net current liabilities			11,722	4,564
			---------	---------
Total assets less current liabilities			195,020	168,412

Creditors: amounts falling due after more than one year	8	187,109	163,075
		---------	---------
Net assets		7,911	5,337
		---------	---------

Capital and reserves

Called up share capital	1	1
Profit and loss account	7,910	5,336
	-------	-------
Shareholders funds	7,911	5,337
	-------	-------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 April 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 members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

ALLENGROVE PROPERTY SERVICES LTD

Statement of Financial Position (continued)

30 April 2025

These financial statements were approved by the board of directors and authorised for issue on 19 November 2025 , and are signed on behalf of the board by:

Mr C Hatchell
Director

Company registration number: NI639011

ALLENGROVE PROPERTY SERVICES LTD

Notes to the Financial Statements

Year ended 30 April 2025

1. General information

The company is a private company limited by shares, registered in Northern Ireland. The address of the registered office is 6 Silverwood Leaves, Lurgan, Craigavon, Northern Ireland, BT66 6LB.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Investments in associates

Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.

Investments in joint ventures

Investments in jointly controlled entities accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in jointly controlled entities accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the joint venture arising before or after the date of acquisition.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Tangible assets

	Freehold property
	£
Cost
At 1 May 2024 and 30 April 2025	139,993
	---------
Depreciation
At 1 May 2024 and 30 April 2025	–
	---------
Carrying amount
At 30 April 2025	139,993
	---------
At 30 April 2024	139,993
	---------

5. Investments

	Other investments other than loans
	£
Cost
At 1 May 2024	32,983
Additions	33,766
	--------
At 30 April 2025	66,749
	--------
Impairment
At 1 May 2024 and 30 April 2025	–
	--------

Carrying amount
At 30 April 2025	66,749
	--------
At 30 April 2024	32,983
	--------

6. Debtors

	2025	2024
	£	£
Other debtors	1,170	1,107
	-------	-------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	8,001	8,000
Corporation tax	604	253
Other creditors	5,694	5,614
	--------	--------
	14,299	13,867
	--------	--------

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Inter Co Loan - Allengrove Professional Services Ltd	187,109	163,075
	---------	---------

9. Related party transactions

The company was under the control of Mr Connor Hatchell throughout the year. Mr Hatchell is Director and sole shareholder in the company. During the year Allengrove Professional Services Ltd, a company which Mr Hatchell is also a director, made advances in the amount of £24,034 to Allengrove Property Services Ltd. The amount outstanding at the year end to Allengrove Professional Services Ltd is £187,109.