Company registration number 00104622 (England and Wales)
ALLEN & ORR LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
ALLEN & ORR LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 8
ALLEN & ORR LIMITED
BALANCE SHEET
AS AT 31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
846,578
867,742
Investment property
5
320,000
-
0
1,166,578
867,742
Current assets
Stocks
1,005,164
938,293
Debtors
6
236,136
278,493
Cash at bank and in hand
409,391
884,059
1,650,691
2,100,845
Creditors: amounts falling due within one year
7
(216,457)
(314,775)
Net current assets
1,434,234
1,786,070
Total assets less current liabilities
2,600,812
2,653,812
Provisions for liabilities
8
(79,500)
(68,500)
Net assets
2,521,312
2,585,312
Capital and reserves
Called up share capital
9
500,000
500,000
Revaluation reserve
292,337
298,640
Profit and loss reserves
1,728,975
1,786,672
Total equity
2,521,312
2,585,312

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 20 April 2026 and are signed on its behalf by:
G Ede
Director
Company registration number 00104622 (England and Wales)
ALLEN & ORR LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Allen & Orr Limited is a private company limited by shares incorporated in England and Wales. The registered office is Albion Saw Mills, Saltergate, Chesterfield, S40 4SA.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Revenue

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods).

1.4
Tangible fixed assets

Tangible fixed assets, with the exception of freehold land and buildings, are measured using the cost model. These assets are stated at historical cost less accumulated depreciation and any accumulated impairment losses.

Freehold land and buildings are stated at deemed cost or actual cost less accumulated depreciation and accumulated impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold buildings
2% straight line
Freehold land
Not depreciated
Plant and machinery
15% reducing balance
Office and computer equipment
10-33% reducing balance
Motor vehicles
10-30% reducing balance
1.5
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

ALLEN & ORR LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -
1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.7
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.8
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks.

1.9
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs. Financial assets classified as receivable within one year are not amortised.

Impairment of financial assets

Financial assets, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. Any impairment loss is recognised in profit or loss.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

ALLEN & ORR LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

1.10
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in

profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are

attributable to the hedged risk.

1.11
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred taxation is provided in full in respect of taxation deferred by timing differences between the treatment of certain items for taxation and accounting purposes. The deferred tax balance had not been discounted.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.12
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.13
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

ALLEN & ORR LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

The significant estimates and assumptions which are currently applicable are outlined below.

The Company’s investment properties are held at fair value. The determination of fair value requires the application of judgement and the use of assumptions that are subject to estimation uncertainty.

Management assesses the fair value of investment properties at each reporting date. In forming this assessment, the Directors consider a range of factors including current market conditions, recent comparable transactions and the condition and location of each property. While the Directors retain ultimate responsibility for the valuations, they are informed by an independent professional valuation performed by a suitably qualified external surveyor. Given the inherent subjectivity in property valuation and the sensitivity of fair value to market movements, actual results could differ from these estimates.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
28
29
ALLEN & ORR LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
4
Tangible fixed assets
Freehold buildings
Freehold land
Plant and machinery
Office and computer equipment
Motor vehicles
Total
£
£
£
£
£
£
Cost
At 1 January 2025
509,095
275,025
473,575
156,483
196,750
1,610,928
Additions
18,591
-
0
4,837
7,216
-
0
30,644
At 31 December 2025
527,686
275,025
478,412
163,699
196,750
1,641,572
Depreciation and impairment
At 1 January 2025
242,044
-
0
280,501
101,859
118,782
743,186
Depreciation charged in the year
10,235
-
0
21,488
8,595
11,490
51,808
At 31 December 2025
252,279
-
0
301,989
110,454
130,272
794,994
Carrying amount
At 31 December 2025
275,407
275,025
176,423
53,245
66,478
846,578
At 31 December 2024
267,051
275,025
193,074
54,624
77,968
867,742

Analysis of land and buildings valued at the date of transition to updated UK GAAP using the deemed cost exemption:

Land and buildings
2025
2024
£
£
Historical cost adjustment
258,095
243,436
Revaluation
292,337
298,640
Net book value
550,432
542,076
ALLEN & ORR LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
5
Investment property
2025
£
Fair value
At 1 January 2025
-
0
Additions
301,312
Revaluations
18,688
At 31 December 2025
320,000

The investment properties were revalued as at March 2025 by Hunters, who is a RICS registered valuer, and has relevant experience in the local property market. The valuation was performed using the open market value, taking into account comparable sales data and the condition of properties. The directors determine that these fair values remain appropriate as at 31 December 2025. No depreciation is provided in respect of these properties.

6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
213,222
265,756
Prepayments and accrued income
22,914
12,737
236,136
278,493
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
128,641
158,971
Taxation and social security
44,411
68,455
Other creditors
23,155
69,917
Accruals and deferred income
20,250
17,432
216,457
314,775
8
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
79,500
68,500
9
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
500,000
500,000
500,000
500,000
ALLEN & ORR LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 8 -
10
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its profit for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Senior Statutory Auditor:
Rachel Heath
Statutory Auditor:
Sumer Auditco Limited
Date of audit report:
20 April 2026
11
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
4,333
-
0
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