Registration number: 08321575

S T Allen and Son Limited

trading as S T Allen and Son

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

S T Allen and Son Limited

trading as S T Allen and Son

Company Information

Directors	Mr R S Allen Mrs L G Allen Mr S E Allen

Registered office

51 St John Street Ashbourne Derbyshire England DE6 1GP

S T Allen and Son Limited

trading as S T Allen and Son

(Registration number: 08321575)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	1,644,120	612,417
Other financial assets		21,256	21,256
		1,665,376	633,673
Current assets
Stocks		588,365	586,395
Debtors	6	310,683	436,402
Cash at bank and in hand		140,358	550,789
		1,039,406	1,573,586
Creditors: Amounts falling due within one year	7	(209,774)	(153,353)
Net current assets		829,632	1,420,233
Total assets less current liabilities		2,495,008	2,053,906
Creditors: Amounts falling due after more than one year	7	(119,019)	(6,715)
Provisions for liabilities		(124,168)	(112,788)
Net assets		2,251,821	1,934,403
Capital and reserves
Called up share capital		100	100
Retained earnings		2,251,721	1,934,303
Shareholders' funds		2,251,821	1,934,403

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

S T Allen and Son Limited

trading as S T Allen and Son

(Registration number: 08321575)
Balance Sheet as at 31 December 2025 (continued)

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 11 September 2026 and signed on its behalf by:
 

......................................... Mr S E Allen Director

S T Allen and Son Limited

trading as S T Allen and Son

Notes to the Unaudited Financial Statements for the year ended 31 December 2025

1	General information

The company is a private company limited by share capital incorporated in England and Wales registration number: 08321575.

The address of its registered office is:
51 St John Street
Ashbourne
Derbyshire
DE6 1GP
England

These financial statements were authorised for issue by the Board on 11 September 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentation currency is £ sterling.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

S T Allen and Son Limited

trading as S T Allen and Son

Notes to the Unaudited Financial Statements for the year ended 31 December 2025 (continued)

2	Accounting policies (continued)

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Depreciation method and rate for Tangible assets
Asset class	Depreciation method and rate
Land	nil depreciation
Buildings	2% reducing balance basis
Plant and machinery	10% and 25% reducing balance basis

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

Biological assets, living plants and animals are included at the lower of cost and estimated selling price less costs to sell. Cost is determined on a first in first out basis, net realisable value is based on estimated selling price, less any costs which may arise on realisation. Purchased livestock is valued at cost of purchase plus costs of rearing to the valuation date or to maturity, if earlier. Livestock which is homebred, farm reared or acquired some time before maturity and matured on the farm is valued at deemed cost at the following rates: cattle and sheep 60% and 75% of open market value, herds and flocks on herd basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 9 (2024 - 8).

S T Allen and Son Limited

trading as S T Allen and Son

Notes to the Unaudited Financial Statements for the year ended 31 December 2025 (continued)

4

Taxation

Tax charged/(credited) in the profit and loss account

	2025 £	2024 £
Current taxation
UK corporation tax	159,552	78,556
Deferred taxation
Arising from origination and reversal of timing differences	11,380	7,438
Tax expense in the income statement	170,932	85,994

5	Tangible assets

	Land and buildings £	Plant and machinery £	Total £
Cost or valuation
At 1 January 2025	190,052	1,028,239	1,218,291
Additions	991,453	118,332	1,109,785
Disposals	-	(33,950)	(33,950)
At 31 December 2025	1,181,505	1,112,621	2,294,126
Depreciation
At 1 January 2025	28,789	577,085	605,874
Charge for the year	3,856	71,651	75,507
Eliminated on disposal	-	(31,375)	(31,375)
At 31 December 2025	32,645	617,361	650,006
Carrying amount
At 31 December 2025	1,148,860	495,260	1,644,120
At 31 December 2024	161,263	451,154	612,417

Included within the net book value of land and buildings above is £1,148,860 (2024 - £161,263) in respect of freehold land and buildings.
 

S T Allen and Son Limited

trading as S T Allen and Son

Notes to the Unaudited Financial Statements for the year ended 31 December 2025 (continued)

6

Debtors

Current	2025 £	2024 £
Trade debtors	89,906	63,346
Prepayments	55,537	61,448
Other debtors	165,240	311,608
	310,683	436,402

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	30,412	54,938
Taxation and social security	164,484	81,241
Accruals and deferred income	13,365	14,742
Other creditors	1,513	2,432
	209,774	153,353