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Company registration number: 07402628
Allhallows Trading Limited
Unaudited filleted financial statements
31 December 2025
Allhallows Trading Limited
Contents
Directors and other information
Statement of financial position
Notes to the financial statements
Allhallows Trading Limited
Directors and other information
Director
Mr R McVaddy
Company number 07402628
Registered office Synergy House (4th Floor)
114-118 Southampton Row
London
WC1B 5AA
Accountants Redford & Co Limited
Chartered Accountants
Synergy House (4th Floor)
114-118 Southampton Row
London
WC1B 5AA
Allhallows Trading Limited
Statement of financial position
31 December 2025
31/12/25 30/06/25
Note £ £ £ £
Fixed assets
Tangible assets 5 398,848 463,877
Investments 6 1 1
_______ _______
398,849 463,878
Current assets
Debtors 7 1,125,640 1,450,020
Cash at bank and in hand 162 3
_______ _______
1,125,802 1,450,023
Creditors: amounts falling due
within one year 8 ( 939,081) ( 1,458,092)
_______ _______
Net current assets/(liabilities) 186,721 ( 8,069)
_______ _______
Total assets less current liabilities 585,570 455,809
_______ _______
Net assets 585,570 455,809
_______ _______
Capital and reserves
Called up share capital 75 75
Profit and loss account 585,495 455,734
_______ _______
Shareholder funds 585,570 455,809
_______ _______
For the period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The member has not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 16 October 2026 , and are signed on behalf of the board by:
Mr R McVaddy
Director
Company registration number: 07402628
Allhallows Trading Limited
Notes to the financial statements
Period ended 31 December 2025
1. General information
The company is a private company limited by shares, registered in England. The address of the registered office is Synergy House (4th Floor), 114-118 Southampton Row, London, WC1B 5AA.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The accounts have been prepared on a going concern basis. The directors have reasonable expectation that the company will be able to meet known liabilities as they fall due and will have adequate resources to continue in operational existence for the foreseeable future.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fittings fixtures and equipment - 20 % reducing balance
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Fixed asset investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
4. Employee numbers
The average number of persons employed by the company during the period amounted to Nil (2025: Nil).
There were no staff employed in the current or previous year.
5. Tangible assets
Short leasehold property Fixtures, fittings and equipment Motor vehicles Total
£ £ £ £
Cost
At 1 July 2025 and 31 December 2025 320,299 847,607 94,295 1,262,201
_______ _______ _______ _______
Depreciation
At 1 July 2025 167,879 630,445 - 798,324
Charge for the year 21,597 43,432 - 65,029
_______ _______ _______ _______
At 31 December 2025 189,476 673,877 - 863,353
_______ _______ _______ _______
Carrying amount
At 31 December 2025 130,823 173,730 94,295 398,848
_______ _______ _______ _______
At 30 June 2025 152,420 217,162 94,295 463,877
_______ _______ _______ _______
6. Investments
Shares in group undertakings and participating interests Total
£ £
Cost
At 1 July 2025 and 31 December 2025 1 1
_______ _______
Impairment
At 1 July 2025 and 31 December 2025 - -
_______ _______
Carrying amount
At 31 December 2025 1 1
_______ _______
At 30 June 2025 1 1
_______ _______
7. Debtors
31/12/25 30/06/25
£ £
Trade debtors 1,600 314,135
Amounts owed by group undertakings and undertakings in which the company has a participating interest 822,644 834,489
Other debtors 301,396 301,396
_______ _______
1,125,640 1,450,020
_______ _______
8. Creditors: amounts falling due within one year
31/12/25 30/06/25
£ £
Bank loans and overdrafts 738 14,953
Trade creditors 15,969 15,897
Corporation tax 199,864 220,301
Social security and other taxes 99,848 89,369
Other creditors 622,662 1,117,572
_______ _______
939,081 1,458,092
_______ _______
9. Controlling party
The company is wholly owned by The Steel Yard London Limited.