Allen Fabrications & Sons Limited

Registered number

05269273

Filleted Accounts

31 December 2025

Allen Fabrications & Sons Limited
Registered number:		05269273
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		221,381			267,725

Current assets
Stocks		25,000			42,500
Debtors	4	111,940			187,890
Cash at bank and in hand		111,806			165,671
		248,746			396,061

Creditors: amounts falling due within one year	5	(114,398)			(144,903)

Net current assets			134,348			251,158

Total assets less current liabilities			355,729			518,883

Creditors: amounts falling due after more than one year	6		(68,000)			(92,033)



Net assets			287,729			426,850

Capital and reserves
Called up share capital			2			2
Profit and loss account			287,727			426,848

Shareholders' funds			287,729			426,850

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




W.K. Allen
Director
Approved by the board on 21 April 2026

Allen Fabrications & Sons Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:


	Motor vehicles			25% reducing balance
	Plant and machinery			10% reducing balance
	Fixtures, fittings, tools and equipment			25% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					9		10


3	Tangible fixed assets
		Leasehold Property		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 January 2025	21,646		326,225		88,597		436,468
	Additions	-		7,791		-		7,791
	Disposals	(21,646)		-		-		(21,646)
	At 31 December 2025	-		334,016		88,597		422,613

	Depreciation
	At 1 January 2025	-		125,364		43,379		168,743
	Charge for the year	-		21,185		11,304		32,489
	At 31 December 2025	-		146,549		54,683		201,232

	Net book value
	At 31 December 2025	-		187,467		33,914		221,381
	At 31 December 2024	21,646		200,861		45,218		267,725


4	Debtors					2025		2024
£							£

	Trade debtors					111,940		187,890


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					5,833		10,000
	Obligations under finance lease and hire purchase contracts					13,200		13,200
	Trade creditors					50,139		43,744
	Taxation and social security costs					40,226		72,959
	Other creditors					5,000		5,000
						114,398		144,903


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					-		5,833
	Obligations under finance lease and hire purchase contracts					33,000		46,200
	Other creditors					35,000		40,000
						68,000		92,033


7	Other information

	Allen Fabrications & Sons Limited is a private company limited by shares and incorporated in England. Its registered office is:
	47 Orchard Drive
	Ackworth
	Pontefract
	West Yorkshire
	WF7 7DS