IRIS Accounts Production v23.3.1.45 08148265 director 1.8.22 31.7.23 31.7.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh081482652022-07-31081482652023-07-31081482652022-08-012023-07-31081482652021-07-31081482652021-08-012022-07-31081482652022-07-3108148265ns10:Originalns15:EnglandWales2022-08-012023-07-3108148265ns14:PoundSterlingns10:Original2022-08-012023-07-3108148265ns10:Originalns10:Director12022-08-012023-07-3108148265ns10:Original2022-08-012023-07-3108148265ns10:Original2023-07-3108148265ns10:Originalns10:PrivateLimitedCompanyLtd2022-08-012023-07-3108148265ns10:Originalns10:SmallEntities2022-08-012023-07-3108148265ns10:Originalns10:AuditExempt-NoAccountantsReport2022-08-012023-07-3108148265ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-08-012023-07-3108148265ns10:SmallCompaniesRegimeForAccountsns10:Original2022-08-012023-07-3108148265ns10:Originalns10:FullAccounts2022-08-012023-07-3108148265ns10:Originalns10:RegisteredOffice2022-08-012023-07-3108148265ns10:Original2022-07-3108148265ns10:Originalns5:CurrentFinancialInstruments2023-07-3108148265ns10:Originalns5:CurrentFinancialInstruments2022-07-3108148265ns5:ShareCapitalns10:Original2023-07-3108148265ns5:ShareCapitalns10:Original2022-07-3108148265ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-07-3108148265ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-07-3108148265ns10:Originalns5:PlantMachinery2022-08-012023-07-3108148265ns10:Originalns5:FurnitureFittings2022-08-012023-07-3108148265ns10:Original2021-08-012022-07-3108148265ns10:Originalns5:PlantMachinery2022-07-3108148265ns10:Originalns5:FurnitureFittings2022-07-3108148265ns10:Original2022-07-3108148265ns10:Originalns5:PlantMachinery2023-07-3108148265ns10:Originalns5:FurnitureFittings2023-07-3108148265ns10:Originalns5:PlantMachinery2022-07-3108148265ns10:Originalns5:FurnitureFittings2022-07-3108148265ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-07-3108148265ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-07-31
REGISTERED NUMBER: 08148265 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2023

FOR

AEDIFICIUM LIMITED

AEDIFICIUM LIMITED (REGISTERED NUMBER: 08148265)

CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 July 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


AEDIFICIUM LIMITED

COMPANY INFORMATION
for the year ended 31 July 2023







DIRECTOR: N P Appleby





REGISTERED OFFICE: The Lodge
Watling Street
Kilsby
Rugby
Warwickshire
CV23 8YD





REGISTERED NUMBER: 08148265 (England and Wales)





ACCOUNTANTS: Magma Audit LLP
Magma House
16 Davy Court
Castle Mound Way
Rugby
CV23 0UZ

AEDIFICIUM LIMITED (REGISTERED NUMBER: 08148265)

BALANCE SHEET
31 July 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 7,090 7,549

CURRENT ASSETS
Debtors 5 177,738 376,976
Cash at bank and in hand 6,958 4,589
184,696 381,565
CREDITORS
Amounts falling due within one year 6 (145,429 ) (340,986 )
NET CURRENT ASSETS 39,267 40,579
TOTAL ASSETS LESS CURRENT
LIABILITIES

46,357

48,128

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 46,257 48,028
SHAREHOLDERS' FUNDS 46,357 48,128

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 his 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 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 March 2024 and were signed by:





N P Appleby - Director


AEDIFICIUM LIMITED (REGISTERED NUMBER: 08148265)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 July 2023


1. STATUTORY INFORMATION

Aedificium Limited is a limited company, limited by shares, registered in England and Wales. Its registered office address is The Lodge, Watling Street, Kilsby, Rugby, CV23 8YD and the registered number is 08148265.

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 of the financial statements is Pound Sterling (£) and figures are rounded to the nearest £1.

Turnover
Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services
Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all the following conditions are satisfied:

(i) the amount of revenue can be reliably measured;
(ii) it is probable the Company will receive the consideration due under the contract;
(III) the stage of completion of the contract at the end of the reporting period can be measured reliably; and
(iv) the costs incurred and the costs to complete the contract can be measured reliably.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance

Tangible fixed assets are stated at historical cost less accumulated depreciation and any accumulated
impairment losses. Historical costs includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Financial instruments
(i) Financial assets

Basic financial assets, including trade and other debtors, cash and bank balances are initially recognised at transaction price, 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.

Such assets are subsequently carried at amortised cost using the effective interest rate method.

(ii) Financial liabilities

Basic financial liabilities, including trade and other creditors 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 payments discounted at a market rate of interest.

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


AEDIFICIUM LIMITED (REGISTERED NUMBER: 08148265)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 July 2023


2. ACCOUNTING POLICIES - continued
Taxation
The tax expense for the year comprises current and deferred tax.

Tax is recognised in profit or loss except that a change attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date, except that:
- The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
- Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Both current and deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and
machinery fittings Totals
£    £    £   
COST
At 1 August 2022 16,805 2,645 19,450
Additions 382 1,336 1,718
At 31 July 2023 17,187 3,981 21,168
DEPRECIATION
At 1 August 2022 10,873 1,028 11,901
Charge for year 1,562 615 2,177
At 31 July 2023 12,435 1,643 14,078
NET BOOK VALUE
At 31 July 2023 4,752 2,338 7,090
At 31 July 2022 5,932 1,617 7,549

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 177,738 366,936
Other debtors - 10,040
177,738 376,976

AEDIFICIUM LIMITED (REGISTERED NUMBER: 08148265)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 July 2023


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 28,333 38,333
Trade creditors 18,963 36,104
Taxation and social security 14,691 10,410
Other creditors 83,442 256,139
145,429 340,986