Allen & Mellon Environmental Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: NI047970

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		13,092		15,402

			13,092		15,402
CURRENT ASSETS
Stocks	5	15,000		15,000
Cash at bank and in hand		209,070		146,378

		224,070		161,378
Creditors: Amounts Falling Due Within One Year	6	(34,992 )		(31,726 )

NET CURRENT ASSETS (LIABILITIES)			189,078		129,652

TOTAL ASSETS LESS CURRENT LIABILITIES			202,170		145,054

NET ASSETS			202,170		145,054

CAPITAL AND RESERVES
Called up share capital	7		2		2
Profit and Loss Account			202,168		145,052

SHAREHOLDERS' FUNDS			202,170		145,054

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Allen & Mellon Environmental Limited

Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Clive Mellon

Director

26/05/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Allen & Mellon Environmental Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI047970 . The registered office is 101 Priory Park, Belfast, BT10 0AG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25% reducing balance
Fixtures & Fittings	15% reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax for the year is recognised in profit or loss.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	3	4

	3	4

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Allen & Mellon Environmental Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

4. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 October 2024	23,713

As at 30 September 2025	23,713

Depreciation
As at 1 October 2024	8,311
Provided during the period	2,310

As at 30 September 2025	10,621

Net Book Value
As at 30 September 2025	13,092

As at 1 October 2024	15,402

5. Stocks

	2025	2024
	£	£
Work in progress	15,000	15,000

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	30,207	27,436
VAT	1,500	1,156
Other creditors	478	386
Accruals and deferred income	2,300	2,300
Director's loan account	507	448

	34,992	31,726

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

8. Dividends

	2025	2024
	£	£
On equity shares:
Final dividend paid	38,600	41,000

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