Allendale Building Supplies Limited

Registered number

01275277

Filleted Accounts

31 December 2025

Allendale Building Supplies Limited
Registered number:		01275277
Balance Sheet
as at 31 December 2025

Notes			2025		2024

Fixed assets
Tangible assets	3		294,496		330,322

Current assets
Stocks		147,808		115,909
Debtors	4	75,814		92,613
Cash at bank and in hand		75,179		135,541
		298,801		344,063

Creditors: amounts falling due within one year	5	(191,007)		(206,648)

Net current assets			107,794		137,415

Total assets less current liabilities			402,290		467,737

Creditors: amounts falling due after more than one year	6		(114,046)		(147,284)

Provisions for liabilities			(17,512)		(19,007)


Net assets			270,732		301,446

Capital and reserves
Called up share capital			10,100		10,100
Profit and loss account			260,632		291,346

Shareholders' funds			270,732		301,446

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




P Vickers
Director
Approved by the board on 17 March 2026

Allendale Building Supplies Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings		2% reducing balance
	Plant and machinery etc		10% to 25% reducing balance
	Motor vehicles		25% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			14		14


3	Tangible fixed assets
		Land and buildings	Plant and machinery etc	Motor vehicles		Total

	Cost
	At 1 January 2025	145,355	118,542	263,982		527,879
	Additions	3,775	-	-		3,775
	Disposals	-	(53,671)	-		(53,671)
	At 31 December 2025	149,130	64,871	263,982		477,983

	Depreciation
	At 1 January 2025	8,548	78,539	110,470		197,557
	Charge for the year	2,812	4,034	30,703		37,549
	On disposals	-	(51,619)	-		(51,619)
	At 31 December 2025	11,360	30,954	141,173		183,487

	Net book value
	At 31 December 2025	137,770	33,917	122,809		294,496
	At 31 December 2024	136,807	40,003	153,512		330,322


4	Debtors			2025		2024


	Trade debtors			70,359		89,587
	Other debtors			5,455		3,026
				75,814		92,613


5	Creditors: amounts falling due within one year			2025		2024


	Bank loans and overdrafts			5,833		10,000
	Obligations under finance lease and hire purchase contracts			27,407		27,407
	Trade creditors			91,330		102,630
	Taxation and social security costs			21,519		18,626
	Other creditors			44,918		47,985
				191,007		206,648


6	Creditors: amounts falling due after one year			2025		2024


	Bank loans			-		5,833
	Obligations under finance lease and hire purchase contracts			114,046		141,451
				114,046		147,284


7	Loans			2025		2024

	Creditors include:

	Secured bank loans and hire purchase contracts			147,286		184,691

	The hire purchase contracts are secured on specific assets owned by the company. The bank loan is a COVID Bounce Back Loan that is secured by the UK Government.


8	Related party transactions

	Advances, Credits and Guarantees At the balance sheet date, the following amounts were due from/(to) directors: Loan balance: £(30,966) (2024: £(27,068)) The loan is interest-free, unsecured and repayable on demand. No guarantees have been given to or on behalf of the directors.


9	Controlling party

	P Vickers is the controlling party.


10	Other information

	Allendale Building Supplies Limited is a private company limited by shares and incorporated in England. Its registered office is:
	22 West Street
	Hoyland
	Barnsley
	South Yorkshire
	S74 9AG