1 June 2022 false No description of principal activity Taxfiler 2023.10 SC423460business:PrivateLimitedCompanyLtd2022-06-012023-05-31 SC4234602022-05-31 SC4234602022-06-012023-05-31 SC423460business:AuditExempt-NoAccountantsReport2022-06-012023-05-31 SC423460business:AbridgedAccounts2022-06-012023-05-31 SC4234602023-05-31 SC423460business:Director12022-06-012023-05-31 SC423460business:RegisteredOffice2022-06-012023-05-31 SC4234602022-05-31 SC423460core:WithinOneYear2023-05-31 SC423460core:WithinOneYear2022-05-31 SC423460core:AfterOneYear2023-05-31 SC423460core:AfterOneYear2022-05-31 SC423460core:ShareCapitalcore:PreviouslyStatedAmount2023-05-31 SC423460core:ShareCapitalcore:PreviouslyStatedAmount2022-05-31 SC423460core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-05-31 SC423460core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-05-31 SC423460core:PreviouslyStatedAmount2023-05-31 SC423460core:PreviouslyStatedAmount2022-05-31 SC423460business:SmallEntities2022-06-012023-05-31 SC423460countries:Scotland2022-06-012023-05-31 SC423460core:LandBuildings2022-06-012023-05-31 SC423460core:PlantMachinery2022-06-012023-05-31 SC4234602021-06-012022-05-31 iso4217:GBP xbrli:pure
Company Registration No. SC423460 (Scotland)
Aeron Electrical Limited Unaudited accounts for the year ended 31 May 2023
Aeron Electrical Limited Unaudited accounts Contents
Page
- 2 -
Aeron Electrical Limited Company Information for the year ended 31 May 2023
Director
James Robert McShane
Company Number
SC423460 (Scotland)
Registered Office
9A ST. PETERS PLACE EDINBURGH MIDLOTHIAN EH3 9PJ United Kingdom
- 3 -
Aeron Electrical Limited Statement of financial position as at 31 May 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
28,590 
5,469 
Current assets
Inventories
13,316 
20,980 
Debtors
66,487 
55,097 
Cash at bank and in hand
9,400 
11,991 
89,203 
88,068 
Creditors: amounts falling due within one year
(51,100)
(45,539)
Net current assets
38,103 
42,529 
Total assets less current liabilities
66,693 
47,998 
Creditors: amounts falling due after more than one year
(59,663)
(41,204)
Net assets
7,030 
6,794 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
7,028 
6,792 
Shareholders' funds
7,030 
6,794 
For the year ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 21 February 2024 and were signed on its behalf by
James Robert McShane Director Company Registration No. SC423460
- 4 -
Aeron Electrical Limited Notes to the Accounts for the year ended 31 May 2023
1
Statutory information
Aeron Electrical Limited is a private company, limited by shares, registered in Scotland, registration number SC423460. The registered office is 9A ST. PETERS PLACE, EDINBURGH, MIDLOTHIAN, EH3 9PJ, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
0
Plant & machinery
25
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 June 2022
9,539 
Additions
37,096 
Disposals
(7,900)
At 31 May 2023
38,735 
Depreciation
At 1 June 2022
4,070 
Charge for the year
9,532 
On disposals
(3,457)
At 31 May 2023
10,145 
Net book value
At 31 May 2023
28,590 
At 31 May 2022
5,469 
5
Average number of employees
During the year the average number of employees was 16 (2022: 16).
- 5 -