REGISTERED NUMBER: 08190721 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

ALGOR LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A M Lieman

REGISTERED OFFICE:

The Old Workshop

1 Ecclesall Road South

Sheffield

South Yorkshire

S11 9PA

REGISTERED NUMBER:

08190721 (England and Wales)

ACCOUNTANTS:

Brown McLeod Limited

Chartered Accountants

The Old Workshop

1 Ecclesall Road South

Sheffield

South Yorkshire

S11 9PA

FIXED ASSETS

Tangible assets

4

679

849

Investments

5

366,869

324,362

367,548

325,211

CURRENT ASSETS

Debtors

6

733,083

773,858

Cash at bank

30,861

41,130

763,944

814,988

CREDITORS

Amounts falling due within one year

7

6,163

55,153

NET CURRENT ASSETS

757,781

759,835

TOTAL ASSETS LESS CURRENT LIABILITIES

1,125,329

1,085,046

PROVISIONS FOR LIABILITIES

10,797

8,307

NET ASSETS

1,114,532

1,076,739

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

1,114,531

1,076,738

SHAREHOLDERS' FUNDS

1,114,532

1,076,739

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 April 2026 and were signed by:

A M Lieman - Director

1.	STATUTORY INFORMATION

Algor Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

20% on reducing balance

Financial instruments

Debtors and Creditors with no stated interest rate, and repayable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the income statement in administrative expenses.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2024

and 31 July 2025

2,889

DEPRECIATION

At 1 August 2024

2,040

Charge for year

170

At 31 July 2025

2,210

NET BOOK VALUE

At 31 July 2025

679

At 31 July 2024

849

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 August 2024

324,362

Revaluations

42,507

At 31 July 2025

366,869

NET BOOK VALUE

At 31 July 2025

366,869

At 31 July 2024

324,362

Cost or valuation at 31 July 2025 is represented by:

Other

investments

£

Valuation in 2022

246,733

Valuation in 2023

45,250

Valuation in 2024

32,379

Valuation in 2025

42,507

366,869

Listed investments are measured at fair value, with changes in fair value recognised in the statement of comprehensive income.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

608,333

730,000

Other debtors

124,750

43,858

733,083

773,858

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade creditors

1,980

1,800

Taxation and social security

-

49,700

Other creditors

4,183

3,653

6,163

55,153