REGISTERED NUMBER: 09017909 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 MAY 2024 TO 31 OCTOBER 2025

FOR

ALLEN & SON CONTRACTS LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

D J Allen

REGISTERED OFFICE:

Unit 1

Triumph Way

Woburn Road Industrial Estate

Kempston

Bedfordshire

MK42 7QB

REGISTERED NUMBER:

09017909 (England and Wales)

ACCOUNTANTS:

Thompsons Accountancy Services Ltd

2 Manor Farm Court Old Wolverton Road

Old Wolverton

Milton Keynes

Buckinghamshire

MK12 5NN

FIXED ASSETS

Tangible assets

5

706

3,284

CURRENT ASSETS

Stocks

6

10,156

10,156

Debtors

7

238,302

174,435

Cash at bank and in hand

241,825

233,906

490,283

418,497

CREDITORS

Amounts falling due within one year

8

389,334

324,552

NET CURRENT ASSETS

100,949

93,945

TOTAL ASSETS LESS CURRENT LIABILITIES

101,655

97,229

CREDITORS

Amounts falling due after more than one year

9

(2,501

)

(17,500

)

PROVISIONS FOR LIABILITIES

(177

)

(624

)

NET ASSETS

98,977

79,105

CAPITAL AND RESERVES

Called up share capital

200

200

Share premium

49,900

49,900

Retained earnings

48,877

29,005

SHAREHOLDERS' FUNDS

98,977

79,105

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 July 2026 and were signed by:

D J Allen - Director

1.	STATUTORY INFORMATION

Allen & Son Contracts Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention.

TURNOVER

Turnover represents net invoiced sales of goods and services, excluding Value Added Tax, together with amounts receivable on long term contracts, determined on the basis of the stage of completion of the job.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

33% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

STOCKS

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

TAXATION

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

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.

HIRE PURCHASE AND LEASING COMMITMENTS

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 12 (2024 - 10 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 May 2024

and 31 October 2025

1,114

5,300

10,515

16,929

DEPRECIATION

At 1 May 2024

1,114

2,650

9,881

13,645

Charge for period

-

1,988

590

2,578

At 31 October 2025

1,114

4,638

10,471

16,223

NET BOOK VALUE

At 31 October 2025

-

662

44

706

At 30 April 2024

-

2,650

634

3,284

6.

STOCKS

2025

2024

£

£

Stocks

10,156

10,156

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

126,067

72,644

Amounts recoverable on contract

58,869

45,374

Other debtors

677

3,250

Directors' current accounts

33,500

34,243

Tax

10,852

10,852

Prepayments

8,337

8,072

238,302

174,435

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,000

10,000

Trade creditors

75,368

79,089

Tax

6,577

7,958

Social security and other taxes

15,812

18,789

VAT

20,395

25,175

Other creditors

27,155

3,116

Deferred income

100,000

-

Accrued expenses

134,027

180,425

389,334

324,552

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

2,501

10,000

Bank loans - 2-5 years

-

7,500

2,501

17,500

10.	OTHER FINANCIAL COMMITMENTS

The company had total guarantees and commitments at the balance sheet date of £16,709 (2024 - £16,894)

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31 October 2025 and the year ended 30 April 2024:

2025

2024

£

£

D J Allen

Balance outstanding at start of period

34,243

29,704

Amounts advanced

-

5,880

Amounts repaid

(743

)

(1,341

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

33,500

34,243