A.L. King (Holdings) Limited 12270499 false 2024-07-01 2025-06-30 2025-06-30 The principal activity of the company is a holding and property development company. Digita Accounts Production Advanced 6.30.9574.0 true false true false 12270499 2024-07-01 2025-06-30 12270499 2025-06-30 12270499 bus:OrdinaryShareClass1 2025-06-30 12270499 core:CurrentFinancialInstruments 2025-06-30 12270499 core:CurrentFinancialInstruments core:WithinOneYear 2025-06-30 12270499 core:Non-currentFinancialInstruments 2025-06-30 12270499 core:Non-currentFinancialInstruments core:AfterOneYear 2025-06-30 12270499 core:AllSubsidiaries 2025-06-30 12270499 core:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2025-06-30 12270499 bus:SmallEntities 2024-07-01 2025-06-30 12270499 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 12270499 bus:FilletedAccounts 2024-07-01 2025-06-30 12270499 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 12270499 bus:RegisteredOffice 2024-07-01 2025-06-30 12270499 bus:Director1 2024-07-01 2025-06-30 12270499 bus:OrdinaryShareClass1 2024-07-01 2025-06-30 12270499 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 12270499 core:LandBuildings 2024-07-01 2025-06-30 12270499 core:Subsidiary1 2024-07-01 2025-06-30 12270499 core:Subsidiary1 1 2024-07-01 2025-06-30 12270499 core:Subsidiary1 countries:England 2024-07-01 2025-06-30 12270499 countries:AllCountries 2024-07-01 2025-06-30 12270499 2024-06-30 12270499 core:CostValuation 2024-06-30 12270499 core:AllSubsidiaries 2024-06-30 12270499 core:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2024-06-30 12270499 2023-07-01 2024-06-30 12270499 2024-06-30 12270499 bus:OrdinaryShareClass1 2024-06-30 12270499 core:CurrentFinancialInstruments 2024-06-30 12270499 core:CurrentFinancialInstruments core:WithinOneYear 2024-06-30 12270499 core:Non-currentFinancialInstruments 2024-06-30 12270499 core:Non-currentFinancialInstruments core:AfterOneYear 2024-06-30 12270499 core:AllSubsidiaries 2024-06-30 12270499 core:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2024-06-30 12270499 core:Subsidiary1 1 2023-07-01 2024-06-30 12270499 2023-06-30 12270499 core:AllSubsidiaries 2023-06-30 12270499 core:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2023-06-30 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 12270499

A.L. King (Holdings) Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 June 2025

A.L. King (Holdings) Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 10

A.L. King (Holdings) Limited

Company Information

Director | Mr A L King

Registered office | Hampton Park West Melksham Wiltshire SN12 6EZ

Accountants | Ross & Partners (Bristol) Limited Accountants and Tax Consultants Unit 1, Office 1 Tower Lane Business Park Tower Lane Warmley Bristol BS30 8XT

A.L. King (Holdings) Limited

(Registration number: 12270499)
Balance Sheet as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investment property | 3 | 1,477,963 | 1,189,026
Investments | 4 | 10 | 10
|  | 1,477,973 | 1,189,036
Current assets |  |  |
Stocks | 5 | 643,646 | -
Debtors | 6 | 141,379 | 140,524
Cash at bank and in hand |  | 13,972 | 26,105
|  | 798,997 | 166,629
Creditors: Amounts falling due within one year | 7 | (1,505,145) | (585,132)
Net current liabilities |  | (706,148) | (418,503)
Total assets less current liabilities |  | 771,825 | 770,533
Creditors: Amounts falling due after more than one year | 7 | (538,032) | (586,574)
Net assets |  | 233,793 | 183,959
Capital and reserves |  |  |
Called up share capital | 8 | 1 | 1
Retained earnings |  | 233,792 | 183,958
Shareholders' funds |  | 233,793 | 183,959

For the financial year ending 30 June 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 accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

A.L. King (Holdings) Limited

(Registration number: 12270499)
Balance Sheet as at 30 June 2025

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 9 December 2025

......................................... Mr A L King Director

A.L. King (Holdings) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1 | Accounting policies

Summary of significant accounting policies and key accounting estimates

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.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change 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.

Depreciation

Asset class | Depreciation method and rate
Freehold property | Not provided

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

A.L. King (Holdings) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

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.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

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.

A.L. King (Holdings) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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.

2 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

3 | Investment properties

| 2025 £
At 1 July | 1,189,026
Additions | 288,937
At 30 June | 1,477,963

There has been no valuation of investment property by an independent valuer.

A.L. King (Holdings) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

4 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 10 | 10

Subsidiaries | £
Cost or valuation
At 1 July 2024 | 10
Provision
Carrying amount
At 30 June 2025 | 10
At 30 June 2024 | 10

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
|  |  | 2025 | 2024
Subsidiary undertakings
A.L. King Roofing Merchants Limited | Hampton Park West Melksham Wiltshire SN12 6EZ England | Ordinary shares | 100% | 100%

Subsidiary undertakings
A.L. King Roofing Merchants Limited The principal activity of A.L. King Roofing Merchants Limited is roofing merchants.

5 | Stocks

| 2025 £ | 2024 £
Work in progress | 643,646 | -

A.L. King (Holdings) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

6 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 1,080 | 120
Prepayments | 670 | 3,095
Other debtors | 139,629 | 137,309
| 141,379 | 140,524

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 9 | 42,938 | 31,541
Trade creditors |  | 156 | 612
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 10 | 10 | 10
Taxation and social security |  | 16,690 | 15,626
Accruals and deferred income |  | 3,050 | 3,640
Other creditors |  | 1,442,301 | 533,703
|  | 1,505,145 | 585,132

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 9 | 538,032 | 586,574

A.L. King (Holdings) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 1 | 1 | 1 | 1

9 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 538,032 | 586,574

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 42,938 | 31,541

10 | Related party transactions

Loans to related parties

2025 | Key management £ | Total £
At start of period | 102,286 | 102,286
At end of period | 102,286 | 102,286

2024 | Key management £ | Total £
At start of period | 102,286 | 102,286
At end of period | 102,286 | 102,286

Loans from related parties

2025 | Subsidiary £ | Total £
At start of period | 10 | 10
At end of period | 10 | 10

A.L. King (Holdings) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

2024 | Subsidiary £ | Total £
At start of period | 10 | 10
At end of period | 10 | 10