Silverfin false false 31/01/2026 01/02/2025 31/01/2026 G G Allan 10/07/2025 30/11/1991 C M Allan 10/07/2025 T R A Allan 08 June 2026 The principal activity of the Company during the financial year continued to be that of trading of real estate. 02052754 2026-01-31 02052754 bus:Director1 2026-01-31 02052754 bus:Director2 2026-01-31 02052754 2025-01-31 02052754 core:CurrentFinancialInstruments 2026-01-31 02052754 core:CurrentFinancialInstruments 2025-01-31 02052754 core:ShareCapital 2026-01-31 02052754 core:ShareCapital 2025-01-31 02052754 core:RetainedEarningsAccumulatedLosses 2026-01-31 02052754 core:RetainedEarningsAccumulatedLosses 2025-01-31 02052754 core:OtherPropertyPlantEquipment 2025-01-31 02052754 core:OtherPropertyPlantEquipment 2026-01-31 02052754 core:CostValuation 2025-01-31 02052754 core:CostValuation 2026-01-31 02052754 bus:OrdinaryShareClass1 2026-01-31 02052754 2025-02-01 2026-01-31 02052754 bus:FilletedAccounts 2025-02-01 2026-01-31 02052754 bus:SmallEntities 2025-02-01 2026-01-31 02052754 bus:AuditExemptWithAccountantsReport 2025-02-01 2026-01-31 02052754 bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 02052754 bus:Director1 2025-02-01 2026-01-31 02052754 bus:Director2 2025-02-01 2026-01-31 02052754 bus:Director3 2025-02-01 2026-01-31 02052754 core:OtherPropertyPlantEquipment 2025-02-01 2026-01-31 02052754 2024-02-01 2025-01-31 02052754 bus:OrdinaryShareClass1 2025-02-01 2026-01-31 02052754 bus:OrdinaryShareClass1 2024-02-01 2025-01-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 02052754 (England and Wales)

# ALLAN INTERNATIONAL METALS LIMITED

### Unaudited Financial Statements
For the financial year ended 31 January 2026
Pages for filing with the registrar

ALLAN INTERNATIONAL METALS LIMITED

## Unaudited Financial Statements

For the financial year ended 31 January 2026

Contents

ALLAN INTERNATIONAL METALS LIMITED

## STATEMENT OF FINANCIAL POSITION

As at 31 January 2026
ALLAN INTERNATIONAL METALS LIMITED

## STATEMENT OF FINANCIAL POSITION (continued)

As at 31 January 2026

| Note | 2026 |  | 2025
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 2,216 |  | 2,955
Investments | 4 | 10,003 |  | 10,003
|  | 12,219 |  | 12,958
Current assets |  |  |  |
Stocks |  | 1,998,093 |  | 1,744,899
Debtors | 5 | 127,875 |  | 258,289
Cash at bank and in hand |  | 18,907 |  | 4,839
|  | 2,144,875 |  | 2,008,027
Creditors: amounts falling due within one year | 6 | ( 2,863,205) |  | ( 2,765,883)
Net current liabilities |  | (718,330) |  | (757,856)
Total assets less current liabilities |  | (706,111) |  | (744,898)
Net liabilities |  | ( 706,111) |  | ( 744,898)
Capital and reserves |  |  |  |
Called-up share capital | 7 | 1,000 |  | 1,000
Profit and loss account |  | ( 707,111 ) |  | ( 745,898 )
Total shareholders' deficit |  | ( 706,111) |  | ( 744,898)

For the financial year ending 31 January 2026 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 financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Allan International Metals Limited (registered number: 02052754) were approved and authorised for issue by the Board of Directors. They were signed on its behalf by:

T R A Allan Director |

08 June 2026

ALLAN INTERNATIONAL METALS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 January 2026
ALLAN INTERNATIONAL METALS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 January 2026

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Allan International Metals Limited (the company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the company's registered office is 99 Heath Street, London, NW3 6ST, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the company and rounded to the nearest £.

##### Going concern

The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors note that the business has net liabilities of £706,111. The company is supported through loans from the directors. The directors have confirmed that the loan facilities will continue to be available for at least 12 months from the date of signing these financial statements and the directors will continue to support the company. Given the current position, the directors believe that any foreseeable debts can be met for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for the sale of property stock, 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.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.
Other operating income is made up of rental income and management income.
Rental income is recognised at the fair value of rents received or receivable net of VAT.
Management income is recognised once the service has been supplied.

##### Finance costs

Finance costs are charged to the Statement of Income and Retained Earnings over the term of the debt using the effective interest method so the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc. | 25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

##### Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Work in progress and finished goods include labour and attributable overheads.
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.

##### Financial instruments

The Company only enters into basic financial instruments and transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to and from related parties and investments in non-puttable ordinary shares.

Financial assets
Basic financial assets, including trade and other debtors, and amounts due from related companies, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Such assets are subsequently carried at amortised cost using the effective interest method.
At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in the Statement of Income and Retained Earnings.

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

Financial liabilities
Basic financial liabilities, including trade and other creditors and accruals, 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.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

Financial assets and liabilities are offset and 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.

Equity instruments
Equity instruments issued by the company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

#### 2. Employees

| 2026 |  | 2025
| Number |  | Number
Monthly average number of persons employed by the company during the year, including directors | 2 |  | 2

#### 3. Tangible assets

| Plant and machinery etc. |  | Total
| £ |  | £
Cost |  |  |
At 01 February 2025 | 30,494 |  | 30,494
At 31 January 2026 | 30,494 |  | 30,494
Accumulated depreciation |  |  |
At 01 February 2025 | 27,539 |  | 27,539
Charge for the financial year | 739 |  | 739
At 31 January 2026 | 28,278 |  | 28,278
Net book value |  |  |
At 31 January 2026 | 2,216 |  | 2,216
At 31 January 2025 | 2,955 |  | 2,955

#### 4. Fixed asset investments

| Investments in associates |  | Total
| £ |  | £
Cost or valuation before impairment |  |  |
At 01 February 2025 | 10,003 |  | 10,003
At 31 January 2026 | 10,003 |  | 10,003
Carrying value at 31 January 2026 | 10,003 |  | 10,003
Carrying value at 31 January 2025 | 10,003 |  | 10,003

#### 5. Debtors

| 2026 |  | 2025
| £ |  | £
Trade debtors | 1,500 |  | 0
Amounts owed by group undertakings | 122,209 |  | 136,608
Other debtors | 4,166 |  | 121,681
| 127,875 |  | 258,289

#### 6. Creditors: amounts falling due within one year

| 2026 |  | 2025
| £ |  | £
Amounts owed to group undertakings | 2,812,101 |  | 2,756,570
Other creditors | 51,104 |  | 9,313
| 2,863,205 |  | 2,765,883

#### 7. Called-up share capital

| 2026 |  | 2025
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100,000 Ordinary shares of £ 0.01 each | 1,000 |  | 1,000

#### 8. Related party transactions

Other related party transactions

| 2026 |  | 2025
| £ |  | £
Amounts owed to a company under common control | 2,812,101 |  | 2,756,570
Amounts due from companies under common control | 122,208 |  | 136,608
Rent payable to a company under common control | 14,400 |  | 14,400
Commissions receivable from a company under common control | 20,000 |  | 20,000
Interest receivable from a company under common control | 3,857 |  | 15,604
Interest payable to a company under common control | 50,000 |  | 0

#### 9. Ultimate controlling party

The company is controlled by T R A Allan by virtue of his ownership of more than 75% of issued share capital.