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Registration number: 07456030

Allsorted Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

Allsorted Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Financial Statements | 3 to 8

Allsorted Ltd

Company Information

Directors | Mr Lincoln John Exley Mrs Julia Denise Exley

Registered office | Unit 7, Abbots Business Park Primrose Hill Kings Langley WD4 8FR

Accountants | Landmark Accountants Limited Leavesden Park 5 Hercules Way Watford Hertfordshire WD25 7GS

Allsorted Ltd

(Registration number: 07456030)
Balance Sheet as at 31 December 2025

| Note | 2025 | 2024
|  | £ | £ | £ | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 321,001 |  | 316,854
Current assets |  |  |  |  |
Stocks | 5 | 841,134 |  | 913,400 |
Debtors | 6 | 744,746 |  | 798,852 |
Cash at bank and in hand |  | 45,359 |  | 9,899 |
|  | 1,631,239 |  | 1,722,151 |
Creditors: Amounts falling due within one year | 7 | (1,008,642) |  | (1,359,634) |
Net current assets |  |  | 622,597 |  | 362,517
Total assets less current liabilities |  |  | 943,598 |  | 679,371
Creditors: Amounts falling due after more than one year | 7 |  | - |  | (4,615)
Net assets |  |  | 943,598 |  | 674,756
Capital and reserves |  |  |  |  |
Called up share capital |  | 180 |  | 180 |
Share premium reserve |  | - |  | 2,605,776 |
Retained earnings |  | 943,418 |  | (1,931,200) |
Shareholders' funds |  |  | 943,598 |  | 674,756

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

Approved and authorised by the Board on 4 March 2026 and signed on its behalf by:

......................................... Mr Lincoln John Exley Director

Allsorted Ltd

Notes to the Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit 7, Abbots Business Park
Primrose Hill
Kings Langley
WD4 8FR

2 | 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.

The presentational currency of these accounts is £ Sterling. The level of rounding is to the nearest £1.

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.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Allsorted Ltd

Notes to the Financial Statements for the Year Ended 31 December 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | 25% straight line

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.

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.

Allsorted Ltd

Notes to the Financial Statements for the Year Ended 31 December 2025

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.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Financial instruments

Classification
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
Recognition and measurement
Debt instruments like loans and other accounts receivable and payable are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method; Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in case of an outright short-term loan not at market rate, the financial asset or liability is measured, initially and subsequently, at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Impairment
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.
For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset’s carrying amount and the present value of estimated cash flows discounted at the asset’s original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

Allsorted Ltd

Notes to the Financial Statements for the Year Ended 31 December 2025

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 19 (2024 - 16).

4 | Tangible assets

| Plant and machinery £ | Total £
Cost or valuation
At 1 January 2025 | 679,388 | 679,388
Additions | 148,729 | 148,729
Disposals | (36,161) | (36,161)
At 31 December 2025 | 791,956 | 791,956
Depreciation
At 1 January 2025 | 362,534 | 362,534
Charge for the year | 144,142 | 144,142
Eliminated on disposal | (35,721) | (35,721)
At 31 December 2025 | 470,955 | 470,955
Carrying amount
At 31 December 2025 | 321,001 | 321,001
At 31 December 2024 | 316,854 | 316,854

5 | Stocks

| 2025 £ | 2024 £
Other inventories | 841,134 | 913,400

6 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 676,149 | 730,328
Prepayments | 38,157 | 35,967
Other debtors | 30,440 | 32,557
| 744,746 | 798,852

Allsorted Ltd

Notes to the Financial Statements for the Year Ended 31 December 2025

7 | Creditors

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 8 | 4,551 | 10,198
Trade creditors |  | 531,104 | 736,255
Taxation and social security |  | 17,797 | 20,194
Accruals and deferred income |  | 25,828 | 11,462
Other creditors |  | 429,362 | 581,525
|  | 1,008,642 | 1,359,634

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 8 | - | 4,615

8 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | - | 4,615

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 4,551 | 10,198

Allsorted Ltd

Notes to the Financial Statements for the Year Ended 31 December 2025

9 | Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £150,789 (2024 - £Nil).

Amounts disclosed in the balance sheet

Included in the balance sheet are pensions of £3,054 (2024 - £3,050).

10 | Related party transactions

Summary of transactions with all entities with joint control or significant interest

Transactions with companies that are owned by the directors' close family members

Expenditure with and payables to related parties

2025 | Entities with joint control or significant influence £
Purchase of goods | 158,584
Rendering of services | 27,000
| 185,584
Amounts payable to related party | 42,825

2024 | Entities with joint control or significant influence £
Purchase of goods | 178,281
Rendering of services | 36,000
| 214,281
Amounts payable to related party | 129,910