REGISTERED NUMBER: 04950185 (England and Wales)

Report of the Directors and

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Allum & Sidaway Limited

Page

Company Information

1

Report of the Directors

2

Accountants' Report

3

Income Statement

4

Balance Sheet

5

Notes to the Financial Statements

7

DIRECTORS:

Mr J P Allum

Mrs D Crossland

Miss A J Davies

Mr J Allum

Mrs T Yeatman

SECRETARY:

Mrs D Crossland

REGISTERED OFFICE:

26a High Street

Shaftesbury

Dorset

SP7 8JG

REGISTERED NUMBER:

04950185 (England and Wales)

ACCOUNTANTS:

Talbot Accounting Solutions LLP

Bartley Cottage

Ringwood Road

Bartley

Southampton

Hampshire

SO40 7LD

The directors present their report with the financial statements of the company for the year ended 31 January 2026.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 February 2025 to the date of this report.

Mr J P Allum

Mrs D Crossland

Miss A J Davies

Mr J Allum

Mrs T Yeatman

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mr J P Allum - Director

3 September 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Allum & Sidaway Limited for the year ended 31 January 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of Allum & Sidaway 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 Allum & Sidaway Limited and state those matters that we have agreed to state to the Board of Directors of Allum & Sidaway Limited, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Allum & Sidaway 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 Allum & Sidaway Limited. You consider that Allum & Sidaway 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 Allum & Sidaway 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.

Talbot Accounting Solutions LLP

Bartley Cottage

Ringwood Road

Bartley

Southampton

Hampshire

SO40 7LD

3 September 2026

TURNOVER

5,352,441

4,645,211

Cost of sales

2,533,511

2,282,052

GROSS PROFIT

2,818,930

2,363,159

Administrative expenses

2,599,316

2,396,271

219,614

(33,112

)

Other operating income

-

116,278

OPERATING PROFIT

4

219,614

83,166

Interest receivable and similar income

307

-

219,921

83,166

Interest payable and similar expenses

36,780

45,735

PROFIT BEFORE TAXATION

183,141

37,431

Tax on profit

48,251

12,246

PROFIT FOR THE FINANCIAL YEAR

134,890

25,185

FIXED ASSETS

Intangible assets

6

-

-

Tangible assets

7

2,341,926

2,389,913

2,341,926

2,389,913

CURRENT ASSETS

Stocks

2,200,818

1,957,983

Debtors

8

155,751

184,460

Cash at bank and in hand

169,689

259,892

2,526,258

2,402,335

CREDITORS

Amounts falling due within one year

9

1,416,827

1,391,786

NET CURRENT ASSETS

1,109,431

1,010,549

TOTAL ASSETS LESS CURRENT LIABILITIES

3,451,357

3,400,462

CREDITORS

Amounts falling due after more than one year

10

(393,760

)

(469,466

)

PROVISIONS FOR LIABILITIES

(142,633

)

(150,922

)

NET ASSETS

2,914,964

2,780,074

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Revaluation reserve

12

51,617

51,617

Retained earnings

2,862,347

2,727,457

2,914,964

2,780,074

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 3 September 2026 and were signed on its behalf by:

Mr J P Allum - Director

Mr J Allum - Director

Mrs D Crossland - Director

1.	STATUTORY INFORMATION

Allum & Sidaway 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.

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 as modified by the revaluation of certain assets.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business , and is shown net of VAT and other sales related taxes . The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods) , the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Land and buildings Freehold 1/2% Straight line

Land and buildings Leasehold Straight line, charged over the period of the lease

Plant and machinery 33 1/3% Reducing Balance

Fixtures, fittings & equipment 15% Reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Financial instruments

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans and loans from fellow group companies, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payment ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 60 (2025 - 79 ) .

4.	OPERATING PROFIT

The operating profit is stated after charging:

31.1.26

31.1.25

as

restated

£

£

Depreciation - owned assets

126,782

83,520

5.	PRIOR YEAR ADJUSTMENT

During the year, it was identified that a payment of £18,031 relating to the director's loan account had been incorrectly classified as staff costs in the financial statements for the previous year.

The error has been corrected retrospectively, and the comparative figures have been restated accordingly.

6.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

£

£

COST

At 1 February 2025

and 31 January 2026

175,000

25,000

200,000

AMORTISATION

At 1 February 2025

and 31 January 2026

175,000

25,000

200,000

NET BOOK VALUE

At 31 January 2026

-

-

-

At 31 January 2025

-

-

-

7.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST OR VALUATION

At 1 February 2025

1,941,841

2,134,751

4,076,592

Additions

-

78,795

78,795

At 31 January 2026

1,941,841

2,213,546

4,155,387

DEPRECIATION

At 1 February 2025

138,237

1,548,442

1,686,679

Charge for year

5,569

121,213

126,782

At 31 January 2026

143,806

1,669,655

1,813,461

NET BOOK VALUE

At 31 January 2026

1,798,035

543,891

2,341,926

At 31 January 2025

1,803,604

586,309

2,389,913

Land and buildings with a carrying amount of £1,803,604 were revalued in November 2023 by HSBC, on the basis of market value. The valuation conforms to International Valuation Standards and was based on recent market transactions on arm's length terms for similar properties.

Cost or valuation at 31 January 2026 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Valuation in 2025

68,823

-

68,823

Cost

1,873,018

2,213,546

4,086,564

1,941,841

2,213,546

4,155,387

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

as

restated

£

£

Trade debtors

5,533

7

Other debtors

150,218

184,453

155,751

184,460

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

as

restated

£

£

Bank loans and overdrafts

102,494

102,494

Hire purchase contracts (see note 11)

9,802

9,752

Trade creditors

348,361

229,646

Amounts owed to group undertakings

473,318

606,401

Taxation and social security

255,514

195,579

Other creditors

227,338

247,914

1,416,827

1,391,786

Net obligations under finance lease and hire purchase contracts of £32,864 (2025- £42,615l) are secured by fixed charges on the assets concerned and are included in other creditors falling due within one year and more than one year.

10.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

as

restated

£

£

Bank loans

370,698

436,603

Hire purchase contracts (see note 11)

23,062

32,863

393,760

469,466

11.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

31.1.26

31.1.25

as

restated

£

£

Net obligations repayable:

Within one year

9,802

9,752

Between one and five years

23,062

32,863

32,864

42,615

Non-cancellable

operating leases

31.1.26

31.1.25

as

restated

£

£

Within one year

42,500

80,833

Between one and five years

21,667

64,167

64,167

145,000

12.

RESERVES

Revaluation

reserve

£

At 1 February 2025

and 31 January 2026

51,617