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REGISTERED NUMBER: 06885778 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2023

for

AECER ASSOCIATES LIMITED

AECER ASSOCIATES LIMITED (REGISTERED NUMBER: 06885778)

Contents of the Financial Statements
for the Year Ended 30 April 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


AECER ASSOCIATES LIMITED

Company Information
for the Year Ended 30 April 2023







DIRECTORS: Mr A Akhurst
Mrs A Akhurst





REGISTERED OFFICE: The Chestnuts
Brewers End
Takeley
Essex
CM22 6QJ





REGISTERED NUMBER: 06885778 (England and Wales)





ACCOUNTANTS: Allium Wood Limited
Chartered Certified Accountants
The Chestnuts
Brewers End
Takeley
Essex
CM22 6QJ

AECER ASSOCIATES LIMITED (REGISTERED NUMBER: 06885778)

Balance Sheet
30 April 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 5,952 6,047

CURRENT ASSETS
Debtors 5 2,862 240,680
Cash at bank 59,271 31,259
62,133 271,939
CREDITORS
Amounts falling due within one year 6 (8,568 ) (173,864 )
NET CURRENT ASSETS 53,565 98,075
TOTAL ASSETS LESS CURRENT
LIABILITIES

59,517

104,122

CREDITORS
Amounts falling due after more than one year 7 - (22,671 )

PROVISIONS FOR LIABILITIES (1,132 ) (1,150 )
NET ASSETS 58,385 80,301

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 58,383 80,299
SHAREHOLDERS' FUNDS 58,385 80,301

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2023 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.

AECER ASSOCIATES LIMITED (REGISTERED NUMBER: 06885778)

Balance Sheet - continued
30 April 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 October 2023 and were signed on its behalf by:





Mr A Akhurst - Director


AECER ASSOCIATES LIMITED (REGISTERED NUMBER: 06885778)

Notes to the Financial Statements
for the Year Ended 30 April 2023


1. STATUTORY INFORMATION

Aecer Associates 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.

The presentation currency is £ sterling.

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.
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% 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 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 2 ) .

AECER ASSOCIATES LIMITED (REGISTERED NUMBER: 06885778)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023


4. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 May 2022 830 12,311 6,008 19,149
Additions - - 1,746 1,746
At 30 April 2023 830 12,311 7,754 20,895
DEPRECIATION
At 1 May 2022 604 7,550 4,948 13,102
Charge for year 167 1,190 484 1,841
At 30 April 2023 771 8,740 5,432 14,943
NET BOOK VALUE
At 30 April 2023 59 3,571 2,322 5,952
At 30 April 2022 226 4,761 1,060 6,047

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors - 240,000
Other debtors 2,862 680
2,862 240,680

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts - 6,795
Trade creditors 400 396
Taxation and social security 182 59,089
Other creditors 7,986 107,584
8,568 173,864

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans - 22,671