Allgrove Limited Accounts






Allgrove Limited

	Company No. 03809541
		Information for Filing with The Registrar
		31 August 2026

at	31 August 2026
Company No.		03809541	Notes	2026	2025
				£	£
Fixed assets

	Tangible assets		5	3,476,564	3,558,713


				3,476,564	3,558,713
Current assets

	Debtors		6	3,273	1,631

	Cash at bank and in hand			64,640	49,780
				67,913	51,411
Creditors: Amount falling due within one year			7	(50,820)	(69,730)
Net current assets/(liabilities)				17,093	(18,319)
Total assets less current liabilities				3,493,657	3,540,394
Creditors: Amounts falling due after more than one year			8	(32,018)	(170,000)
Provisions for liabilities
	Deferred taxation		10	(344,008)	(332,408)

Net assets				3,117,631	3,037,986

Capital and reserves
	Called up share capital			100	100


	Capital redemption reserve		12	109,562	109,562
	Profit and loss account		12	3,007,969	2,928,324

Total equity				3,117,631	3,037,986



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 August 2026 the company was entitled to exemption from audit 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 25 September 2026 and signed on its behalf by:
J.L. Allgrove
Director
25 September 2026

for the year ended 31 August 2026

General information

Allgrove Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 03809541

Its registered office is:

Ebenezer House

5A Poole Road

Bournemouth

BH2 5QJ

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Revenue recognition

Turnover relates to rents receivable in the period from company's investment properties.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Motor vehicles

25% Reducing balance

Furniture, fittings and equipment

25% Reducing balance

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Freehold investment property

Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account.

No depreciation is provided in respect of investment properties.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2026	2025
			Number	Number
		The average monthly number of employees (including directors) during the year was:	1	1

4	Taxation
		(a) Tax on profit on ordinary activities	2026	2025
		The tax charge is made up as follows:	£	£
		UK corporation tax
		Charge for the period	56,295	40,840

		Total corporation tax	56,295	40,840

		Origination and reversal of timing differences	11,600	18,583

		Total deferred tax	11,600	18,583

		Tax on profit on ordinary activities	67,895	59,423

		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is lower than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Lower	2026	2025
		-240	£	£
		Profit on ordinary activities before tax	272,540	242,326

		Standard rate of corporation tax in the United Kingdom	25%	25%

		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	68,135	60,582
		Expenses not deductible for tax purposes	(240)	(1,159)




		Tax on profit on ordinary activities	67,895	59,423

5	Tangible fixed assets
			Land and buildings	Plant and machinery	Motor vehicles	Total
			£	£	£	£
		Cost or revaluation
		At 1 September 2025	3,557,896	51,308	-	3,609,204
		Additions	-	2,193	46,625	48,818
		Revaluation	(13,812)	-	-	(13,812)

		Disposals	(104,747)	-	-	(104,747)
		At 31 August 2026	3,439,337	53,501	46,625	3,539,463
		Depreciation
		At 1 September 2025	-	50,491	-	50,491
		Charge for the year	-	752	11,656	12,408



		At 31 August 2026	-	51,243	11,656	62,899
		Net book values
		At 31 August 2026	3,439,337	2,258	34,969	3,476,564
		At 31 August 2025	3,557,896	817	-	3,558,713

6	Debtors
			2026	2025
			£	£





		Loans to directors	1,701	-
		Other debtors	-	397
		Prepayments and accrued income	1,572	1,234
			3,273	1,631

7	Creditors:
		amounts falling due within one year
			2026	2025
			£	£



		Obligations under finance lease and hire purchase contracts	3,851	-


		Taxes and social security	36,540	40,840
		Loans from directors	-	5,280

		Accruals and deferred income	10,429	23,610
			50,820	69,730

8	Creditors:
		amounts falling due after more than one year
			2026	2025
			£	£

		Bank loans and overdrafts	-	170,000

		Obligations under finance lease and hire purchase contracts	32,018	-




			32,018	170,000

9	Creditors: secured liabilities
			2026	2025
			£	£
		The aggregate amount of secured liabilities included within creditors	-	170,000

10	Deferred taxation
			Accelerated Capital Allowances, Losses and Other Timing Differences	Total
			£	£
		At 1 September 2025	332,408	332,408
		Charge to the profit and loss account for the period	11,600	11,600

		At 31 August 2026	344,008	344,008

Share Capital

100 ordinary shares of £1 each allotted, called up and fully paid.

12	Reserves
			Capital redemption reserve	Total other reserves
			£	£
		At 1 September 2024	109,562	109,562



		At 31 August 2025 and 1 September 2025	109,562	109,562



		At 31 August 2026	109,562	109,562


		Capital redemption reserve - records the nominal value of shares repurchased by the company.

		Profit and loss account - includes all current and prior period retained profits and losses.

13	Dividends
			2026	2025
			£	£
		Dividends for the period:
		Dividends paid in the period	-	-
		Dividends accrued at the period end	125,000	62,500
			125,000	62,500

		Dividends by type:
		Non-equity preference dividends	-	-
		Equity dividends	125,000	62,500
			125,000	62,500