Allied Luptons Limited iXBRL

Company Registration Number: 04323273

Allied Luptons Limited

Unaudited Financial Statements

for the financial year ended 30 September 2025

Allied Luptons Limited

Company Registration Number: 04323273

BALANCE SHEET

as at 30 September 2025

		2025	2024
	Notes	£	£

Fixed Assets

Tangible assets

30,602

48,688

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Current Assets

Debtors

4,133

120,780

Cash and cash equivalents

165,574

─────────

169,707

120,798

─────────

Creditors: amounts falling due within one year

(138,808)

(129,948)

─────────

Net Current Assets/(Liabilities)

30,899

(9,150)

─────────

Total Assets less Current Liabilities

61,501

39,538

Creditors:

amounts falling due after more than one year

(24,107)

(30,264)

Provisions for liabilities

(5,604)

(9,014)

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Net Assets

31,790

260

═════════

Capital and Reserves

Called up share capital

100

100

Retained earnings

31,690

160

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Equity attributable to owners of the company

31,790

260

═════════

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 company has taken advantage of the exemption under section 444 not to file the Income Statement and Directors' Report.

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 1 June 2026 and signed on its behalf by

________________________________

Mr Roy Nichols Lupton

Director

________________________________

Mrs Maureen Lupton

Director

Allied Luptons Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 30 September 2025

General Information

Allied Luptons Limited is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 04323273. The registered office of the company is 5 West Court, Enterprise Road, Maidstone, Kent, ME15 6JD. The nature of the company's operations and its principal activities are set out in the Directors' Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 30 September 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in Sterling, which is the functional currency of the entity, and to the nearest ?1.

Turnover

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Tangible assets and depreciation

Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:

Plant and machinery

25% Reducing balance

Fixtures, fittings and equipment

25% Reducing balance

Motor vehicles

20% Straight line

Computer equipment

33% Straight line

The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

Leasing and hire purchases

Tangible assets held under leasing and Hire Purchases arrangements which transfer substantially all the risks and rewards of ownership to the company are capitalised and included in the Balance Sheet at their cost or valuation, less depreciation. The corresponding commitments are recorded as liabilities. Payments in respect of these obligations are treated as consisting of capital and interest elements, with interest charged to the Income Statement.

Provisions

Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.

Employee benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.

Employees

The average monthly number of employees, including directors, during the financial year was 4, (2024 - 6).


4.	Tangible assets
		Plant and	Fixtures,	Motor	Computer	Total
		machinery	fittings and	vehicles	equipment
			equipment
		£	£	£	£	£
	Cost
	At 1 October 2024	24,637	123,006	129,322	64,702	341,667
	Additions	329	545	-	3,003	3,877
		─────────	─────────	─────────	─────────	─────────
	At 30 September 2025	24,966	123,551	129,322	67,705	345,544
		─────────	─────────	─────────	─────────	─────────
	Depreciation
	At 1 October 2024	18,175	110,287	106,011	58,506	292,979
	Charge for the financial year	1,697	3,316	11,656	5,294	21,963
		─────────	─────────	─────────	─────────	─────────
	At 30 September 2025	19,872	113,603	117,667	63,800	314,942
		─────────	─────────	─────────	─────────	─────────
	Net book value
	At 30 September 2025	5,094	9,948	11,655	3,905	30,602
		═════════	═════════	═════════	═════════	═════════
	At 30 September 2024	6,462	12,719	23,311	6,196	48,688
		═════════	═════════	═════════	═════════	═════════


5.	Debtors	2025	2024
		£	£

	Other debtors	3,581	-
	Prepayments and accrued income	552	120,780
		─────────	─────────
		4,133	120,780
		═════════	═════════


6.	Creditors	2025	2024
	Amounts falling due within one year	£	£

	Bank loan	5,012	5,012
	Net obligations under finance leases
	and hire purchase contracts	1,144	13,644
	Taxation	15,168	7,506
	Directors' current accounts	113,554	100,686
	Accruals	3,930	3,100
		─────────	─────────
		138,808	129,948
		═════════	═════════


7.	Creditors	2025	2024
	Amounts falling due after more than one year	£	£

	Bank loan	24,107	29,120
	Finance leases and hire purchase contracts	-	1,144
		─────────	─────────
		24,107	30,264
		═════════	═════════

	Loans
	Repayable in one year or less, or on demand (Note 6)	5,012	5,012
	Repayable between one and two years	5,012	5,012
	Repayable between two and five years	15,036	15,036
	Repayable in five years or more	4,059	9,072
		─────────	─────────
		29,119	34,132
		═════════	═════════


	Net obligations under finance leases
	and hire purchase contracts
	Repayable within one year	1,144	13,644
	Repayable between one and five years	-	1,144
		─────────	─────────
		1,144	14,788
		═════════	═════════

Provisions for liabilities

The amounts provided for deferred taxation are analysed below:

Capital

Total

Total

allowances

2025

2024

At financial year start

9,014

9,014

9,988

Charged to profit and loss

(3,410)

(3,410)

(974)

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At financial year end

5,604

9,014

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Related party transactions

During the year, total dividends of £Nil (2024 - £26,000) were paid to the directors.

10.

Directors' advances, credits and guarantees

Included in other creditors for the year £113,554 (2024: £100,686 DR) owed to Mr R Lupton in respect of his director's loan accounts. These loans are unsecured, interest free, and repayable on demand.

11.

Pension Commitments

The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions by the company to the fund and amounted to £5,945 (2024 - £4,818).

12.

Ultimate Controlling Party

The company is controlled by Mr R Lupton and Mrs M Lupton by virtue of their 90% shareholdings.