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Registered number: NI040137
Allen Logistics (NI) Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
McCleary & Company Ltd.
Allen Logistics (NI) Ltd
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—7

Page 1
Allen Logistics (NI) Ltd
Company Information
For The Year Ended 31 March 2026
Company Information

Directors | Mr James Allen
| Mr Roger Allen
Company Number | NI040137
Registered Office | Quaker Buildings High Street
| Lurgan
| Craigavon
| Co. Armagh
| BT66 8BB
Business | 64a Old Kilmore Road
| Moira
| Craigavon
| Co. Armagh
| BT67 0LZ
Accountants | McCleary & Company Ltd.
| Chartered Accountants and Registered Auditors
| Quaker Buildings
| High Street
| Lurgan
| Co. Armagh
| BT66 8BB

Page 1
Page 2
Allen Logistics (NI) Ltd
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: NI040137

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,273,676 |  | 1,401,858
Investments | 5 |  | 10,000 |  | 10,000
|  |  | 1,283,676 |  | 1,411,858
CURRENT ASSETS
Debtors | 6 | 1,661,983 |  | 1,618,523 |
Cash at bank and in hand |  | 152,938 |  | 210,978 |
|  | 1,814,921 |  | 1,829,501 |
Creditors: Amounts Falling Due Within One Year | 7 | (1,759,041 ) |  | (1,720,015 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 55,880 |  | 109,486
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,339,556 |  | 1,521,344
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (333,898 ) |  | (476,023 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (285,703 ) |  | (316,436 )
NET ASSETS |  |  | 719,955 |  | 728,885
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | 719,855 |  | 728,785
SHAREHOLDERS' FUNDS |  |  | 719,955 |  | 728,885

Page 2
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Allen Logistics (NI) Ltd
Balance Sheet (continued)
As At 31 March 2026
For the 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.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 James Allen Director
22 June 2026

The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Allen Logistics (NI) Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Allen Logistics (NI) Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI040137 . The registered office is Quaker Buildings High Street, Lurgan, Craigavon, Co. Armagh, BT66 8BB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 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 represents the total invoice value, excluding value added tax, of sales made during the year and derives from the provision of goods and services falling within the company's ordinary activities.
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:

Leasehold | Straight line over 3 years
Plant & Machinery | 20% on reducing balance
Motor Vehicles | 25% on reducing balance
Fixtures & Fittings | 20% on reducing balance
Computer Equipment | 33% on reducing balance

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. 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 years 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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Allen Logistics (NI) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.6. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.8. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 62 (2025: 63)
62 63
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 April 2025 | 7,890 | 583,521 | 2,959,187 | 20,140
Additions | - | 2,700 | 214,490 | 4,112
Disposals | - | - | (4,455 ) | -
As at 31 March 2026 | 7,890 | 586,221 | 3,169,222 | 24,252
Depreciation
As at 1 April 2025 | 395 | 346,303 | 1,854,358 | 10,860
Provided during the period | 1,578 | 47,535 | 290,704 | 2,061
Disposals | - | - | (3,350 ) | -
As at 31 March 2026 | 1,973 | 393,838 | 2,141,712 | 12,921
Net Book Value
As at 31 March 2026 | 5,917 | 192,383 | 1,027,510 | 11,331
As at 1 April 2025 | 7,495 | 237,218 | 1,104,829 | 9,280

Page 5
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Allen Logistics (NI) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 April 2025 | 99,212 | 3,669,950
Additions | 10,585 | 231,887
Disposals | - | (4,455 )
As at 31 March 2026 | 109,797 | 3,897,382
Depreciation
As at 1 April 2025 | 56,176 | 2,268,092
Provided during the period | 17,086 | 358,964
Disposals | - | (3,350 )
As at 31 March 2026 | 73,262 | 2,623,706
Net Book Value
As at 31 March 2026 | 36,535 | 1,273,676
As at 1 April 2025 | 43,036 | 1,401,858

5. Investments

| Unlisted
--- | ---
| £
Cost
As at 1 April 2025 | 10,000
As at 31 March 2026 | 10,000
Provision
As at 1 April 2025 | -
As at 31 March 2026 | -
Net Book Value
As at 31 March 2026 | 10,000
As at 1 April 2025 | 10,000

Investments consists of one share in Pall-ex Investments Limited. The fair value at the year end is believed to be unchanged from cost.
6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,221,050 |  | 1,188,807
Amounts owed by group undertakings | 327,591 |  | 236,979
Other debtors | 113,342 |  | 192,737
| 1,661,983 |  | 1,618,523

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Allen Logistics (NI) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 329,017 |  | 332,499
Trade creditors | 485,539 |  | 509,390
Bank loans and overdrafts | 682,707 |  | 640,829
Other creditors | 63,550 |  | 59,429
Taxation and social security | 198,228 |  | 177,868
| 1,759,041 |  | 1,720,015

8. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 318,433 |  | 457,169
Bank loans | - |  | 1,873
Other creditors | 15,465 |  | 16,981
| 333,898 |  | 476,023

9. Secured Creditors
Of the creditors the following amounts are secured.

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 647,450 |  | 789,668
Bank loans and overdrafts | 682,707 |  | 642,702

10. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 April 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr James Allen | 42,832 | 28,451 | 42,840 | - | 28,443
Mr Roger Allen | 29,246 | 16,846 | 42,840 | - | 3,252

The above loans are unsecured, and repayable on demand. The interest rate applied is the official rate for beneficial loan arrangements.
12. Related Party Transactions
At the year end a loan balance of £327,591 (2025: £236,979) was due from Gort More Holding Ltd, which owns 100% of the company's issued share capital. Rent of £25,600 (2025: £76,800) was paid to Gort More Holding Ltd, during the year.
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