Allgroup Holdings Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 14905143

Allgroup Holdings Limited

Filleted Financial Statements

31 December 2025

Allgroup Holdings Limited

Financial Statements

Year ended 31 December 2025

Contents	Page

Officers and professional advisers	1

Statement of financial position	2

Notes to the financial statements	3

Allgroup Holdings Limited

Officers and Professional Advisers

The board of directors	Mr G Clarke
	Mr M Clarke
	Mr R Clarke

Registered office	Somerville House
	Blakeney Way
	Kingswood Lakeside
	Cannock
	Staffordshire
	WS118LD

Auditor	Riverside Accountancy Lancaster Limited
	Chartered accountants & statutory auditor
	Suite 2, 2 Mannin Way
	Lancaster Business Park
	Caton Road
	Lancaster
	LA1 3SU

Allgroup Holdings Limited

Statement of Financial Position

31 December 2025

	2025	2024
Note	£	£

Fixed assets

Investments	4	29,191,046	29,136,046

Current assets

Debtors	5	–	2,065,643

Creditors: amounts falling due within one year	6	55,962	1,198,803
		--------	------------
Net current (liabilities)/assets		( 55,962)	866,840
		-------------	-------------
Total assets less current liabilities		29,135,084	30,002,886
		-------------	-------------

Capital and reserves

Called up share capital	7	30,000,000	30,000,000
Profit and loss account		( 864,916)	2,886
		-------------	-------------
Shareholders funds		29,135,084	30,002,886
		-------------	-------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements were approved by the board of directors and authorised for issue on 31 March 2026 , and are signed on behalf of the board by:

Mr G Clarke

Director

Company registration number: 14905143

Allgroup Holdings Limited

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Somerville House, Blakeney Way, Kingswood Lakeside, Cannock, Staffordshire, WS118LD.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Significant judgements There have been no critical judgements made by the directors in the process of applying the company's accounting policies that have a significant effect on the amounts recognised in the statutory financial statements. Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. The key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are as follows: (i) Recoverability of debtors The company establishes a provision for debtors that are estimated not to be recoverable. When assessing recoverability the directors have considered factors such as the ageing of the debtors, past experience of recoverability, and the credit profile of individual groups of customers. (ii) Impairment of investment assets Investment assets are tested for impairment where there is an indication that the asset may be impaired. Existence of impairment indicators is assessed at each reporting date, and the director deemed there to be no indicators at the end of the year.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Investments in associates

Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.

Investments in joint ventures

Investments in jointly controlled entities accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in jointly controlled entities accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the joint venture arising before or after the date of acquisition.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Investments

	Shares in group undertakings
	£
Cost
At 1 January 2025	29,136,046
Additions	55,000
	-------------
At 31 December 2025	29,191,046
	-------------
Impairment
At 1 January 2025 and 31 December 2025	–
	-------------

Carrying amount
At 31 December 2025	29,191,046
	-------------
At 31 December 2024	29,136,046
	-------------

5. Debtors

	2025	2024
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	–	1,569,174
Other debtors	–	496,469
	----	------------
	–	2,065,643
	----	------------

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Amounts owed to group undertakings and undertakings in which the company has a participating interest	55,962	1,027,669
Corporation tax	–	962
Other creditors	–	170,172
	--------	------------
	55,962	1,198,803
	--------	------------

7. Called up share capital

Authorised share capital

	2025		2024
	No.	£	No.	£
Ordinary A1T shares of £ 1 each	3,712,500	3,712,500	3,712,500	3,712,500
Ordinary A2T shares of £ 1 each	3,712,500	3,712,500	3,712,500	3,712,500
Ordinary B1T shares of £ 1 each	3,712,500	3,712,500	3,712,500	3,712,500
Ordinary B2T shares of £ 1 each	3,712,500	3,712,500	3,712,500	3,712,500
Ordinary C1T shares of £1 each	3,712,500	3,712,500	3,712,500	3,712,500
Ordinary C2T shares of £1 each	3,712,500	3,712,500	3,712,500	3,712,500
Ordinary F shares of £1 each	300,000	300,000	300,000	300,000

Other Trading shares of £1 each	7,425,000	7,425,000	7,425,000	7,425,000
	-------------	-------------	-------------	-------------
	30,000,000	30,000,000	30,000,000	30,000,000
	-------------	-------------	-------------	-------------

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary A1T shares of £ 1 each	3,712,500	3,712,500	3,712,500	3,712,500
Ordinary A2T shares of £ 1 each	3,712,500	3,712,500	3,712,500	3,712,500
Ordinary B1T shares of £ 1 each	3,712,500	3,712,500	3,712,500	3,712,500
Ordinary B2T shares of £ 1 each	3,712,500	3,712,500	3,712,500	3,712,500
Ordinary C1T shares of £1 each	3,712,500	3,712,500	3,712,500	3,712,500
Ordinary C2T shares of £1 each	3,712,500	3,712,500	3,712,500	3,712,500
Ordinary F shares of £1 each	300,000	300,000	300,000	300,000
Other Trading shares of £1 each	7,425,000	7,425,000	7,425,000	7,425,000
	-------------	-------------	-------------	-------------
	30,000,000	30,000,000	30,000,000	30,000,000
	-------------	-------------	-------------	-------------

8. Summary audit opinion

The auditor's report dated 31 March 2026 was unqualified .

The senior statutory auditor was Penelope Bowden ACA , for and on behalf of Riverside Accountancy Lancaster Limited .

9. Related party transactions

Included within Debtors and Creditors are amounts owed by and to connected parties, see note 7 .

10. Controlling party

The company is controlled by its directors and connected family members. The company is 100% owned by Allgroup Packaging Holding Limited. The company forms part of the consolidated accounts for its parent and a copy can be found at Somerville House, Blakeney Way, Kingswood Lakeside, Cannock, WS11 8LD.