Allens Corporate Estates Limited


Directors	M B Cox
	P A Cox


Registered Address	Allens Business Park Skellingthorpe Road
	Saxilby
	Lincoln
	LN1 2GH


Registered Number	11069164 (England and Wales)

Balance Sheet as at
30 November 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		165,857		101,469
Investment property	4		1,398,166		1,350,443
			1,564,023		1,451,912
Current assets
Debtors	5	59,441		30,050
Cash at bank and on hand		32,273		86,455
		91,714		116,505
Creditors amounts falling due within one year	6	(227,123)		(251,649)
Net current assets (liabilities)			(135,409)		(135,144)
Total assets less current liabilities			1,428,614		1,316,768
Creditors amounts falling due after one year	7		(536,548)		(606,646)
Provisions for liabilities	8		(40,729)		(25,367)
Net assets			851,337		684,755
Capital and reserves
Called up share capital			100		100
Profit and loss account			851,237		684,655
Shareholders' funds			851,337		684,755

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 27 August 2026, and are signed on its behalf by:

M B Cox
Director
Registered Company No. 11069164

Allens Corporate Estates Limited

Notes to the Financial Statements
for the year ended 30 November 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	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.

Revenue from sale of goods

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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	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.

Deferred tax

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.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	10
	Fixtures and fittings	10
	Vehicles	10
	Office Equipment	10

	Investment property
	Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually. 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.

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 December 24	136,415	16,050	2,465	3,739	158,669
Additions	16,818	66,000	-	-	82,818
At 30 November 25	153,233	82,050	2,465	3,739	241,487
Depreciation and impairment
At 01 December 24	50,184	4,883	979	1,154	57,200
Charge for year	10,307	7,717	148	258	18,430
At 30 November 25	60,491	12,600	1,127	1,412	75,630
Net book value
At 30 November 25	92,742	69,450	1,338	2,327	165,857
At 30 November 24	86,231	11,167	1,486	2,585	101,469

4.	Investment property
	There has been no valuation of investment property by an independent valuer, however the directors have reviewed the valuation of the property and feel that the value in the accounts reflects the current fair value.


		£
	Fair value at 01 December 24	1,350,443
	Additions	47,723
	At 30 November 25	1,398,166

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	44,291	15,436
Other debtors	181	4,114
Prepayments and accrued income	14,969	10,500
Total	59,441	30,050

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	54,981	59,150
Bank borrowings and overdrafts	53,758	58,758
Taxation and social security	102,616	115,752
Accrued liabilities and deferred income	15,768	17,989
Total	227,123	251,649


	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. £48,758 of the bank borrowings are secured creditors.

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	332,303	435,275
Other creditors	204,245	171,371
Total	536,548	606,646


	The bank borrowings are secured creditors.

8.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	40,729	25,367
Total	40,729	25,367