REGISTERED NUMBER: 10817341 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Mark Allen (Midlands) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTORS:

Mrs J Allen

M S Allen

L M Allen

REGISTERED OFFICE:

Unit 4 The Maltsters

Westmore Road

Burton on Trent

Staffordshire

DE14 1LS

REGISTERED NUMBER:

10817341 (England and Wales)

ACCOUNTANTS:

Tomkinson Teal (Lichfield) LLP

Hanover Court

5 Queen Street

Lichfield

Staffordshire

WS13 6QD

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

178,154

61,436

178,154

61,436

CURRENT ASSETS

Stocks

6

14,074

12,488

Debtors

7

126,737

117,275

Cash at bank and in hand

25,054

32,393

165,865

162,156

CREDITORS

Amounts falling due within one year

8

(81,999

)

(117,765

)

NET CURRENT ASSETS

83,866

44,391

TOTAL ASSETS LESS CURRENT LIABILITIES

262,020

105,827

CREDITORS

Amounts falling due after more than one year

9

(145,710

)

(9,899

)

PROVISIONS FOR LIABILITIES

(1,717

)

(1,750

)

NET ASSETS

114,593

94,178

CAPITAL AND RESERVES

Called up share capital

11

100

100

Retained earnings

114,493

94,078

SHAREHOLDERS' FUNDS

114,593

94,178

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

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

The directors acknowledge their 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 September 2026 and were signed on its behalf by:

Mrs J Allen - Director

1.	STATUTORY INFORMATION

Mark Allen (Midlands) Limited 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.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of ten years.

Goodwill also includes that in connection with the acquisition of a business in 2005, that has been amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

10% on cost

Fixtures and fittings

-

10% on cost

Motor vehicles

-

20% on cost

Computer equipment

-

33% on cost and 20% on cost

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 balance sheet date.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

90,940

AMORTISATION

At 1 January 2025

and 31 December 2025

90,940

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

Goodwill relates to that purchased by the soletrader business which has been incorporated in Mark Allen (Midlands) Limited on 1 August 2017.

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

18,241

15,114

137,121

21,352

191,828

Additions

-

583

132,464

2,556

135,603

Disposals

-

-

(63,789

)

-

(63,789

)

At 31 December 2025

18,241

15,697

205,796

23,908

263,642

DEPRECIATION

At 1 January 2025

12,356

11,271

91,727

15,038

130,392

Charge for year

1,336

894

13,898

2,757

18,885

Eliminated on disposal

-

-

(63,789

)

-

(63,789

)

At 31 December 2025

13,692

12,165

41,836

17,795

85,488

NET BOOK VALUE

At 31 December 2025

4,549

3,532

163,960

6,113

178,154

At 31 December 2024

5,885

3,843

45,394

6,314

61,436

6.

STOCKS

2025

2024

£

£

Stocks

14,074

12,488

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

123,417

113,182

Prepayments

3,320

4,093

126,737

117,275

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,833

10,000

Hire purchase contracts

4,898

7,332

Trade creditors

62,952

45,891

Taxation and social security

4,207

53,181

Other creditors

4,109

1,361

81,999

117,765

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

5,000

Hire purchase contracts

145,710

4,899

145,710

9,899

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

150,608

12,231

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Mark Allen (Midlands) Limited for the year ended 31 December 2025 which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Mark Allen (Midlands) Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Mark Allen (Midlands) Limited and state those matters that we have agreed to state to the Board of Directors of Mark Allen (Midlands) Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Mark Allen (Midlands) Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Mark Allen (Midlands) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Mark Allen (Midlands) Limited. You consider that Mark Allen (Midlands) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Mark Allen (Midlands) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Tomkinson Teal (Lichfield) LLP

Hanover Court

5 Queen Street

Lichfield

Staffordshire

WS13 6QD

9 September 2026