Allotts Limited - Filleted accounts

Registered number

04530283

Allotts Limited

Filleted Accounts

30 November 2025

Allotts Limited
Registered number:		04530283
Balance Sheet
as at 30 November 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		454,325			460,800

Current assets
Debtors	4	5,943			13,233
Cash at bank and in hand		6,708			9,958
		12,651			23,191

Creditors: amounts falling due within one year	5	(56,615)			(60,606)

Net current liabilities			(43,964)			(37,415)

Total assets less current liabilities			410,361			423,385

Creditors: amounts falling due after more than one year	6		(274,038)			(294,743)



Net assets			136,323			128,642

Capital and reserves
Called up share capital			2			2
Profit and loss account			136,321			128,640

Shareholders' funds			136,323			128,642

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.




Andrew Piggott
Director
Approved by the board on 10 June 2026

Allotts Limited
Notes to the Accounts
for the year ended 30 November 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	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:

	Plant and machinery			over 5 years
	Fixtures, fittings, tools and equipment			over 5 years

	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.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					6		7


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 December 2024	441,364		7,824		46,070		495,258
	Disposals	-		-		(14,940)		(14,940)
	At 30 November 2025	441,364		7,824		31,130		480,318

	Depreciation
	At 1 December 2024	-		4,084		30,374		34,458
	Charge for the year	-		561		3,260		3,821
	On disposals	-		-		(12,286)		(12,286)
	At 30 November 2025	-		4,645		21,348		25,993

	Net book value
	At 30 November 2025	441,364		3,179		9,782		454,325
	At 30 November 2024	441,364		3,740		15,696		460,800


4	Debtors					2025		2024
£							£

	Trade debtors					5,943		13,233


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					13,000		15,350
	Trade creditors					3,369		3,650
	Taxation and social security costs					11,504		16,021
	Other creditors					28,742		25,585
						56,615		60,606


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					160,143		180,848
	Other creditors					113,895		113,895
						274,038		294,743


7	Loans					2025		2024
£							£
	Creditors include:
	Instalments falling due for payment after more than five years					119,000		132,000


	Secured bank loans					172,143		193,848

	The bank loan is secured by a charge over the freehold land and buildings owned by the company.


8	Other information

	Allotts Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Allotts Building
	Flowery Field Industrial Estate
	Bennett Street
	Hyde
	SK14 4GB