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REGISTERED NUMBER: 10285741 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2023

FOR

AERONERD LIMITED

AERONERD LIMITED (REGISTERED NUMBER: 10285741)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


AERONERD LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2023







DIRECTOR: Ms I Rehavia





REGISTERED OFFICE: 1- 2 Harbour House
Harbour Way
Shoreham-by-Sea
West Sussex
BN43 5HZ





REGISTERED NUMBER: 10285741 (England and Wales)





ACCOUNTANTS: Peter Jarman LLP
trading as
Peter Jarman & Company
1 Harbour House
Harbour Way
Shoreham by Sea
West Sussex
BN43 5HZ

AERONERD LIMITED (REGISTERED NUMBER: 10285741)

STATEMENT OF FINANCIAL POSITION
31 JULY 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 2,587 3,449

CURRENT ASSETS
Debtors 5 - 110
Cash at bank 25,726 38,836
25,726 38,946
CREDITORS
Amounts falling due within one year 6 (9,788 ) (17,068 )
NET CURRENT ASSETS 15,938 21,878
TOTAL ASSETS LESS CURRENT
LIABILITIES

18,525

25,327

CREDITORS
Amounts falling due after more than one year 7 (7,263 ) (10,997 )

PROVISIONS FOR LIABILITIES 8 (491 ) (655 )
NET ASSETS 10,771 13,675

CAPITAL AND RESERVES
Called up share capital 20 20
Retained earnings 10,751 13,655
SHAREHOLDERS' FUNDS 10,771 13,675

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

AERONERD LIMITED (REGISTERED NUMBER: 10285741)

STATEMENT OF FINANCIAL POSITION - continued
31 JULY 2023


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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 1 October 2023 and were signed by:




Mr M M Connor - Director



Ms I Rehavia - Director


AERONERD LIMITED (REGISTERED NUMBER: 10285741)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

1. STATUTORY INFORMATION

Aeronerd 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.

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

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 etc - 25% on reducing balance

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

AERONERD LIMITED (REGISTERED NUMBER: 10285741)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2022
and 31 July 2023 4,082
DEPRECIATION
At 1 August 2022 633
Charge for year 862
At 31 July 2023 1,495
NET BOOK VALUE
At 31 July 2023 2,587
At 31 July 2022 3,449

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors - 110

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 4,071 4,336
Trade creditors - 26
Taxation and social security 812 10,780
Other creditors 4,905 1,926
9,788 17,068

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 7,263 10,997

8. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 491 655

AERONERD LIMITED (REGISTERED NUMBER: 10285741)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2023

8. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 August 2022 655
Capital allowances in advance (164 )
of depreciation
Balance at 31 July 2023 491