ACCOUNTS - Final Accounts preparation

Creditors: Amounts falling due within one year

Registered number: 11378911

ALLPRIME LTD

Unaudited

Financial statements

Information for filing with the registrar

For the Period Ended 31 August 2025

ALLPRIME LTD

Report to the directors on the preparation of the unaudited statutory financial statements of Allprime Ltd for the Period Ended 31 August 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Allprime Ltd for the period ended 31 August 2025 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal .com/uk/en/about-us /regulation/ethics /acca-rulebook.html.

This report is made solely to the Board of directors of Allprime Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Allprime Ltd and state those matters that we have agreed to state to the Board of directors of Allprime Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal .com/content/dam/ACCA_Global /Technical /fact/technical-factsheet -163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Allprime Ltd and its Board of directors, as a body, for our work or for this report.

It is your duty to ensure that Allprime Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Allprime Ltd. You consider that Allprime Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or review of the financial statements of Allprime Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Accshire Accountancy LLP

13 January 2026

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ALLPRIME LTD

Registered number: 11378911

Balance sheet

As at 31 August 2025

	31 August	31 May
	2025	2024
Note	£	£

Fixed assets
Investments	4		205		205
Investment property	5		2,827,682		2,827,682
			2,827,887		2,827,887
Current assets
Debtors: amounts falling due within one year	6	170,769		235,801
Cash at bank and in hand		9,449		578
		180,218		236,379
Creditors: amounts falling due within one year	7	(927,271)		(936,003)
Net current liabilities			(747,053)		(699,624)
Total assets less current liabilities			2,080,834		2,128,263
Creditors: amounts falling due after more than one year	8		(2,121,065)		(2,133,565)

Net liabilities			(40,231)		(5,302)

Capital and reserves
Called up share capital	2	2
Profit and loss account	(40,233)	(5,304)
	(40,231)	(5,302)

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question 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 financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

Benny Hoffman

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ALLPRIME LTD

Registered number: 11378911

Balance sheet (continued)

As at 31 August 2025

Director

Date: 13 January 2026

Page 3

ALLPRIME LTD

Notes to the financial statements

For the Period Ended 31 August 2025

1.	General information

Allprime Ltd is a company incorporated in England and Wales under the Companies Act. The principal activity of the company is that of property investment.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006 and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liabilities Partnerships'. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Borrowing costs

All borrowing costs are recognised in profit or loss in the period in which they are incurred.

2.3

Revenue

Revenue represents gross rental income from the letting of property and is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured.

2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

2.5

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

2.6

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

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ALLPRIME LTD

Notes to the financial statements

For the Period Ended 31 August 2025

2.Accounting policies (continued)

2.7

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in the statement of comprehensive income, except that a charge attributable to an item of income or expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.
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.
Deferred balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits;
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met..

2.8

Reserves

The company's reserves are as follows:
• Called up share capital represents the nominal value of the shares issued
• Profit and Loss Account represents cummulative profits or losses, net of dividends and other adjustments.

Employees

	The Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL).
	The average monthly number of employees, including directors, during the period was 0 (2024 - 0).

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ALLPRIME LTD

Notes to the financial statements

For the Period Ended 31 August 2025

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	At 1 June 2024	205
	At 31 August 2025	205

5.	Investment property

		Freehold investment property
		£
	Valuation
	At 1 June 2024	2,827,682
	At 31 August 2025	2,827,682

The 2025 valuations were made by the directors, on an open market value basis.

Debtors

					31 August	31 May
					2025	2024
					£	£


Amounts owed by group undertakings	170,769	232,244
Prepayments and accrued income	-	3,557
	170,769	235,801

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ALLPRIME LTD

Notes to the financial statements

For the Period Ended 31 August 2025

Bank loans	9,507	9,507
Payments received on account	-	3,477
Trade creditors	-	10,800
Amounts owed to group undertakings	6,705	-
Corporation tax	-	1,100
Other creditors	901,819	906,319
Accruals and deferred income	9,240	4,800
	927,271	936,003

Details of security provided:
Some of the bank loans are secured on the company's properties.

Bank loans	2,121,065	2,133,565
	2,121,065	2,133,565

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ALLPRIME LTD

Notes to the financial statements

For the Period Ended 31 August 2025

Amounts falling due within one year
Bank loans	9,507	9,507
	9,507	9,507
Amounts falling due 1-2 years
Bank loans	4,660	9,747
	4,660	9,747
Amounts falling due 2-5 years
Bank loans	-	7,413
	-	7,413
Amounts falling due after more than 5 years
Bank loans	2,116,405	2,116,405
	2,116,405	2,116,405

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