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Registration number: 00754170

B. & A. Allison Investment Company Limited
Annual Report and Unaudited Financial Statements
for the year ended 31 March 2026

B. & A. Allison Investment Company Limited

(Registration number: 00754170)
Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Investment property | 4 | 1,080,000 | 1,080,000
Other financial assets | 5 | 1,080,656 | 994,758
|  | 2,160,656 | 2,074,758
Current assets |  |  |
Cash at bank and in hand |  | 14,514 | 28,183
Creditors: Amounts falling due within one year | 6 | (182,826) | (214,885)
Net current liabilities |  | (168,312) | (186,702)
Total assets less current liabilities |  | 1,992,344 | 1,888,056
Provisions for liabilities |  | (292,188) | (271,714)
Net assets |  | 1,700,156 | 1,616,342
Capital and reserves |  |  |
Called up share capital | 7 | 11,000 | 11,000
Revaluation reserve |  | 670,392 | 670,392
Retained earnings |  | 1,018,764 | 934,950
Shareholders' funds |  | 1,700,156 | 1,616,342

B. & A. Allison Investment Company Limited

(Registration number: 00754170)
Balance Sheet as at 31 March 2026

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the director on 29 June 2026

......................................... Mr AJ Allison Director

B. & A. Allison Investment Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Silverthorne
55 Algarth Road
Pocklington
YORK
YO42 2HJ

These financial statements were authorised for issue by the director on 29 June 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the rental of property in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

B. & A. Allison Investment Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets costing £2,000 or more are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | 25% straight line basis

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Investments

Fixed asset investments are included at closing mid-market value at the balance sheet date. Any gain or loss on revaluation is taken to the profit or loss.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

B. & A. Allison Investment Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4 | Investment properties

| 2026 £
At 1 April 2025 and 31 March 2026 | 1,080,000

The fair value of the company's investment properties was revalued on 18 August 2022 by an independent valuer, R.M. English Chartered Surveyors. The properties were valued on an open market basis. Had this class of asset been measured on a historical cost basis, the carrying amount would have been £186,144 (2024 - £186,144). In the Director's opinion there has been no material change in the market value of the investment properties in the year ended 31 March 2026.

B. & A. Allison Investment Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

5 | Other financial assets (current and non-current)

| Financial assets at fair value through profit and loss £ | Total £
Non-current financial assets
Cost or valuation
At 1 April 2025 | 994,758 | 994,758
Fair value adjustments | 64,784 | 64,784
Additions | 427,046 | 427,046
Disposals | (405,932) | (405,932)
At 31 March 2026 | 1,080,656 | 1,080,656
Carrying amount
At 31 March 2026 | 1,080,656 | 1,080,656

6 | Creditors

Creditors: amounts falling due within one year

| 2026 £ | 2025 £
Due within one year |  |
Taxation and social security | 10,795 | 4,546
Accruals and deferred income | 2,330 | 2,781
Other creditors | 169,701 | 207,558
| 182,826 | 214,885

7 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary shares of £1 each | 11,000 | 11,000 | 11,000 | 11,000

B. & A. Allison Investment Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

8 | Related party transactions

Loans from related parties

2026 | Key management £ | Total £
At start of period | (207,558) | (207,558)
Repaid | 37,857 | 37,857
At end of period | (169,701) | (169,701)

2025 | Key management £ | Total £
At start of period | (237,030) | (237,030)
Repaid | 29,472 | 29,472
At end of period | (207,558) | (207,558)

Terms of loans from related parties

Interest free loans repayable on demand