ALLAN ASSOCIATES LTD Filleted Accounts Cover |  |

| ALLAN ASSOCIATES LTD |
|  | Company No. 13486054 |  |
|  |  | Information for Filing with The Registrar |  |  |
|  |  | 30 June 2025 |  |  |

ALLAN ASSOCIATES LTD Balance Sheet Registrar |  |

at | 30 June 2025 |  |  |  |  |  |  |
Company No. | 13486054 |  | Notes | 2025 |  |  |  | 2024
|  |  |  |  |  | £ |  |  |  | £
Fixed assets |  |  |  |  |  |  |
| Tangible assets |  | 4 | 456 |  |  |  | 762
|  |  |  |  |  | 456 |  |  |  | 762
Current assets |  |  |  |  |  |  |
| Cash at bank and in hand |  |  | 1,453 |  |  |  | 2,763
|  |  |  |  |  | 1,453 |  |  |  | 2,763
Creditors: Amount falling due within one year | 5 | (799) |  |  |  | (1,632)
Net current assets |  |  | 654 |  |  |  | 1,131
Total assets less current liabilities |  |  | 1,110 |  |  |  | 1,893
Net assets |  |  | 1,110 |  |  |  | 1,893
Capital and reserves |  |  |  |  |  |  |
| Called up share capital |  |  | 100 |  |  |  | 100
| Profit and loss account |  | 7 | 1,010 |  |  |  | 1,793
Total equity |  |  | 1,110 |  |  |  | 1,893
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 24 December 2025 and signed on its behalf by: |  |
R.A. Brown |  |  |  |  |  |  |
Director |  |  |  |  |  |  |
24 December 2025 |  |  |  |  |  |  |  |

ALLAN ASSOCIATES LTD Notes to the Accounts Registrar |  |

for the year ended 30 June 2025 |  |  |  |  |  |  |  |

1 | General information |  |
| ALLAN ASSOCIATES LTD is a private company limited by shares and incorporated in England and Wales.
| Its registered number is: 13486054 |  |  |  |  |  |
| Its registered office is: |  |  |  |  |  |  |  |  |  |
| 71-75 Shelton Street |  |  |  |  |  |  |  |  |  |
| Covent Garden |  |  |  |  |  |  |  |  |  |
| London |  |  |  |  |  |  |  |  |  |
| WC2H 9JQ |  |  |  |  |  |
| The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2 | Accounting policies |  |  |  |  |  |  |  |

| Turnover |  |  |  |  |  |  |  |
| Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

| Tangible fixed assets and depreciation |  |  |  |  |  |  |  |
| Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses. At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
| Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
|  | Furniture, fittings and equipment |  | 25% Straight line |  |  |  |  |  |

| Taxation |  |  |  |  |  |
| Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences.

| Trade and other debtors |  |  |  |  |  |  |  |
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

| Trade and other creditors |  |  |  |  |  |  |  |
| Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

| Foreign currencies |  |  |  |  |  |  |  |
| The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.
| Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.

| Leased assets |  |  |  |  |  |  |  |
| Where the company enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease. Leases which do not transfer substantially all the risks and rewards of ownership to the Company are classified as operating leases. Assets held under finance leases are initially recognised as assets of the Company at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately in profit or loss, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the Company's policy on borrowing costs (see the accounting policy above).

| Defined contribution pensions |  |  |  |  |  |  |  |
| The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.
| The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

| Provisions |  |  |  |  |  |  |  |
| Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the balance sheet.

3 | Employees |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | Number |  |  |  | Number
|  | The average monthly number of employees (including directors) during the year was: | 2 |  |  |  | 2

4 | Tangible fixed assets |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  | Fixtures, fittings and equipment |  | Total
|  |  |  |  |  |  |  |  |  |  |  | £ |  | £
|  | Cost or revaluation |  |  |  |  |  |  |  |  |  |
|  | At 1 July 2024 |  |  |  |  |  |  |  | 1,225 |  | 1,225
|  | At 30 June 2025 |  |  |  |  |  |  |  | 1,225 |  | 1,225
|  | Depreciation |  |  |  |  |  |  |  |  |  |
|  | At 1 July 2024 |  |  |  |  |  |  |  | 463 |  | 463
|  | Charge for the year |  |  |  |  |  |  |  | 306 |  | 306
|  | At 30 June 2025 |  |  |  |  |  |  |  | 769 |  | 769
|  | Net book values |  |  |  |  |  |  |  |  |  |
|  | At 30 June 2025 |  |  |  |  |  |  |  | 456 |  | 456
|  | At 30 June 2024 |  |  |  |  |  |  |  | 762 |  | 762

5 | Creditors: |  |  |  |  |  |  |  |
|  | amounts falling due within one year |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Taxes and social security |  |  |  | - |  |  |  | 1,146
|  | Loans from directors |  |  |  | 799 |  |  |  | 486
|  |  |  |  |  |  |  |  |  | 799 |  |  |  | 1,632

6 | Share Capital |  |  |  |  |  |  |  |
|  | 100 Ordinary shares of £1 each.

7 | Reserves |  |  |  |  |  |  |  |
|  | Profit and loss account - includes all current and prior period retained profits and losses.

8 | Dividends |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Dividends for the period: |  |  |  |  |  |  |  |
|  | Dividends paid in the period |  |  |  | - |  |  |  | 4,500
|  |  |  |  |  |  |  |  |  | - |  |  |  | 4,500
|  | Dividends by type: |  |  |  |  |  |  |  |
|  | Equity dividends |  |  |  | - |  |  |  | 4,500
|  |  |  |  |  |  |  |  |  | - |  |  |  | 4,500

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