Registration number: 04570983

Allied Lift Services Division (UK) Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Financial Statements	3 to 9

Allied Lift Services Division (UK) Ltd

Company Information

Directors

P Dixon I Newman

Registered office

The Barn Pasture Lane Rainford St. Helens England WA11 8PU

Auditors

UHY Williamson Croft York House 20 York Street Manchester M2 3BB

Allied Lift Services Division (UK) Ltd

(Registration number: 04570983)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	21,360	21,731
Current assets
Debtors	5	938,771	710,911
Cash at bank and in hand		105,715	451,388
		1,044,486	1,162,299
Creditors: Amounts falling due within one year	6	(998,672)	(1,007,364)
Net current assets		45,814	154,935
Total assets less current liabilities		67,174	176,666
Creditors: Amounts falling due after more than one year	6	-	(3,390)
Net assets		67,174	173,276
Capital and reserves
Called up share capital	7	1,395	1,395
Retained earnings		65,779	171,881
Shareholders' funds		67,174	173,276

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’.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account and Directors' Report has been taken.

Approved and authorised by the Board on 17 September 2026 and signed on its behalf by:
 

......................................... I Newman Director

Allied Lift Services Division (UK) Ltd

Notes to the 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.

The address of its registered office is:
The Barn Pasture Lane
Rainford
St. Helens
WA11 8PU
England

These financial statements were authorised for issue by the Board on 17 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 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 financial statements are presented in sterling which is the functional currency of the company.

Summary of disclosure exemptions

The accounts do not include a cash flow statement because the company, as a small reporting entity, is exempt from the requirements to prepare such a statement.

Group accounts not prepared

The company is part of a small group. The company has taken advantage of the exemption provided by Section 399 of the Companies Act 2006 and has not prepared group accounts..

Going concern

The financial statements have been prepared on a going concern basis.

Allied Lift Services Division (UK) Ltd

Notes to the Financial Statements for the Year Ended 31 December 2025

Audit report

As the income statement has been omitted from the filing copy of the financial statements the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006:

The Independent Auditor's Report was unqualified. . The name of the Senior Statutory Auditor who signed the audit report on 17 September 2026 was Tor Stringfellow FCA, who signed for and on behalf of UHY Williamson Croft.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Contract revenue recognition

Revenue from a contract to provide services is recognised in the period the services are provided in accordance with the stage of completion when the stage of completion of the contract at the end of the reporting period and the costs incurred to complete the contract can be measured reliably. The difference between the revenue recognised and the amount invoiced is included in accrued or deferred income.

Government grants

Government grants received are credited to deferred income. Grants towards capital expenditure are released to
the profit and loss account over the expected useful life of the assets. Grants received towards revenue
expenditure are released to the profit and loss account as the related expenditure is incurred.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Allied Lift Services Division (UK) Ltd

Notes to the Financial Statements for the Year Ended 31 December 2025

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.

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:

Asset class	Depreciation method and rate
Fixtures, fittings and equipment	33% straight line
Plant and machinery	33% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Allied Lift Services Division (UK) Ltd

Notes to the Financial Statements for the Year Ended 31 December 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

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 20 (2024 - 16).

Allied Lift Services Division (UK) Ltd

Notes to the Financial Statements for the Year Ended 31 December 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Plant and machinery £	Total £
Cost or valuation
At 1 January 2025	37,812	12,948	50,760
Additions	10,800	2,362	13,162
At 31 December 2025	48,612	15,310	63,922
Depreciation
At 1 January 2025	25,240	3,788	29,028
Charge for the year	8,799	4,735	13,534
At 31 December 2025	34,039	8,523	42,562
Carrying amount
At 31 December 2025	14,573	6,787	21,360
At 31 December 2024	12,572	9,159	21,731

5

Debtors

Current	Note	2025 £	2024 £
Trade debtors		702,381	516,413
Amounts owed by group participants	11	105,884	-
Prepayments		122,687	155,012
Other debtors		450	394
Accrued income		7,369	39,092
		938,771	710,911

Allied Lift Services Division (UK) Ltd

Notes to the Financial Statements for the Year Ended 31 December 2025

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	8	3,390	10,169
Trade creditors		307,008	204,750
Taxation and social security		217,346	126,810
Accruals and deferred income		456,970	651,642
Other creditors		13,958	13,993
		998,672	1,007,364

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	8	-	3,390

The bank borrowings are secured by a fixed and floating charge over the company's assets.

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	1,395	1,395	1,395	1,395

Allied Lift Services Division (UK) Ltd

Notes to the Financial Statements for the Year Ended 31 December 2025

8	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	-	3,390

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	3,390	10,169

9	Obligations under leases and hire purchase contracts

Operating leases

The total of future minimum lease payments is as follows:

	2025 £	2024 £
Not later than one year	79,654	112,378
Later than one year and not later than five years	74,873	67,096
	154,527	179,474

The amount of non-cancellable operating lease payments recognised as an expense during the year was £153,798 (2024 - £112,893).

10	Parent and ultimate parent undertaking

The company's immediate parent is Pure Lift Group Limited, incorporated in England and Wales.
 

11	Related party transactions

The company has taken advantage of the exemption in Financial Reporting Standard 102 Section 33.1A from the requirement to disclose transactions with group entities that are wholly owned members of the group.