Silverfin false false 30/11/2023 01/12/2022 30/11/2023 Mrs J Bartrum-Lang 19/10/2023 Mr J R Bodington 07/11/2005 Mrs S M Bodington 07/11/2005 Mr A Brooks 01/06/2017 Miss A Farmer 29/01/2016 Mr F A Hall 16/04/2024 29/09/2019 Mr R S Junges 19/10/2023 29 August 2024 The principal activity of the Company during the year was energy consultancy. 05610118 2023-11-30 05610118 bus:Director1 2023-11-30 05610118 bus:Director2 2023-11-30 05610118 bus:Director3 2023-11-30 05610118 bus:Director4 2023-11-30 05610118 bus:Director5 2023-11-30 05610118 bus:Director6 2023-11-30 05610118 bus:Director7 2023-11-30 05610118 2022-11-30 05610118 core:CurrentFinancialInstruments 2023-11-30 05610118 core:CurrentFinancialInstruments 2022-11-30 05610118 core:ShareCapital 2023-11-30 05610118 core:ShareCapital 2022-11-30 05610118 core:SharePremium 2023-11-30 05610118 core:SharePremium 2022-11-30 05610118 core:RetainedEarningsAccumulatedLosses 2023-11-30 05610118 core:RetainedEarningsAccumulatedLosses 2022-11-30 05610118 core:FurnitureFittings 2022-11-30 05610118 core:ComputerEquipment 2022-11-30 05610118 core:FurnitureFittings 2023-11-30 05610118 core:ComputerEquipment 2023-11-30 05610118 bus:OrdinaryShareClass1 2023-11-30 05610118 bus:OrdinaryShareClass2 2023-11-30 05610118 2022-12-01 2023-11-30 05610118 bus:FilletedAccounts 2022-12-01 2023-11-30 05610118 bus:SmallEntities 2022-12-01 2023-11-30 05610118 bus:AuditExemptWithAccountantsReport 2022-12-01 2023-11-30 05610118 bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 05610118 bus:Director1 2022-12-01 2023-11-30 05610118 bus:Director2 2022-12-01 2023-11-30 05610118 bus:Director3 2022-12-01 2023-11-30 05610118 bus:Director4 2022-12-01 2023-11-30 05610118 bus:Director5 2022-12-01 2023-11-30 05610118 bus:Director6 2022-12-01 2023-11-30 05610118 bus:Director7 2022-12-01 2023-11-30 05610118 core:FurnitureFittings 2022-12-01 2023-11-30 05610118 core:ComputerEquipment 2022-12-01 2023-11-30 05610118 2021-12-01 2022-11-30 05610118 bus:OrdinaryShareClass1 2022-12-01 2023-11-30 05610118 bus:OrdinaryShareClass1 2021-12-01 2022-11-30 05610118 bus:OrdinaryShareClass2 2022-12-01 2023-11-30 05610118 bus:OrdinaryShareClass2 2021-12-01 2022-11-30 iso4217:GBP xbrli:pure xbrli:shares

Company No: 05610118 (England and Wales)

AES SUSTAINABILITY CONSULTANTS LIMITED

Unaudited Financial Statements
For the financial year ended 30 November 2023
Pages for filing with the registrar

AES SUSTAINABILITY CONSULTANTS LIMITED

Unaudited Financial Statements

For the financial year ended 30 November 2023

Contents

AES SUSTAINABILITY CONSULTANTS LIMITED

COMPANY INFORMATION

For the financial year ended 30 November 2023
AES SUSTAINABILITY CONSULTANTS LIMITED

COMPANY INFORMATION (continued)

For the financial year ended 30 November 2023
DIRECTORS Mrs J Bartrum-Lang (Appointed 19 October 2023)
Mr J R Bodington
Mrs S M Bodington
Mr A Brooks
Miss A Farmer
Mr F A Hall (Resigned 16 April 2024)
Mr R S Junges (Appointed 19 October 2023)
SECRETARY Mrs S Waterman
REGISTERED OFFICE 4b Oaklands Court Tiverton Way
Tiverton Business Park
Tiverton
EX16 6TG
England
United Kingdom
COMPANY NUMBER 05610118 (England and Wales)
CHARTERED ACCOUNTANTS Francis Clark LLP
Blackbrook Gate 1
Blackbrook Business Park
Taunton
Somerset TA1 2PX
AES SUSTAINABILITY CONSULTANTS LIMITED

BALANCE SHEET

As at 30 November 2023
AES SUSTAINABILITY CONSULTANTS LIMITED

BALANCE SHEET (continued)

As at 30 November 2023
Note 2023 2022
£ £
Fixed assets
Tangible assets 3 84,716 53,073
84,716 53,073
Current assets
Debtors 4 3,193,126 2,362,382
Cash at bank and in hand 43,992 14,133
3,237,118 2,376,515
Creditors: amounts falling due within one year 5 ( 2,946,320) ( 2,218,069)
Net current assets 290,798 158,446
Total assets less current liabilities 375,514 211,519
Provision for liabilities ( 20,916) ( 13,002)
Net assets 354,598 198,517
Capital and reserves
Called-up share capital 6 103 103
Share premium account 11,661 11,661
Profit and loss account 342,834 186,753
Total shareholder's funds 354,598 198,517

For the financial year ending 30 November 2023 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements of AES Sustainability Consultants Limited (registered number: 05610118) were approved and authorised for issue by the Board of Directors on 29 August 2024. They were signed on its behalf by:

Mr A Brooks
Director
AES SUSTAINABILITY CONSULTANTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 November 2023
AES SUSTAINABILITY CONSULTANTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 November 2023
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

AES Sustainability Consultants Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 4b Oaklands Court Tiverton Way, Tiverton Business Park, Tiverton, EX16 6TG, England, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Employee benefits

Defined contribution schemes
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a reducing balance basis over its expected useful life, as follows:

Fixtures and fittings 20 % reducing balance
Computer equipment 33.3 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

2. Employees

2023 2022
Number Number
Monthly average number of persons employed by the Company during the year, including directors 59 38

3. Tangible assets

Fixtures and fittings Computer equipment Total
£ £ £
Cost
At 01 December 2022 38,873 156,278 195,151
Additions 0 73,904 73,904
Disposals 0 ( 1,055) ( 1,055)
At 30 November 2023 38,873 229,127 268,000
Accumulated depreciation
At 01 December 2022 31,565 110,513 142,078
Charge for the financial year 1,655 39,902 41,557
Disposals 0 ( 351) ( 351)
At 30 November 2023 33,220 150,064 183,284
Net book value
At 30 November 2023 5,653 79,063 84,716
At 30 November 2022 7,308 45,765 53,073

4. Debtors

2023 2022
£ £
Trade debtors 1,331,217 980,745
Amounts owed by Group undertakings 1,715,830 1,359,642
Prepayments and accrued income 142,013 19,404
VAT recoverable 1,491 0
Other debtors 2,575 2,591
3,193,126 2,362,382

5. Creditors: amounts falling due within one year

2023 2022
£ £
Trade creditors 116,030 54,446
Amounts owed to Group undertakings 2,597,196 2,040,844
Amounts owed to directors 111 111
Accruals 64,591 2,915
Taxation and social security 120,264 68,871
Other creditors 48,128 50,882
2,946,320 2,218,069

6. Called-up share capital

2023 2022
£ £
Allotted, called-up and fully-paid
10,000 Ordinary A shares of £ 0.01 each 100 100
324 Ordinary C shares of £ 0.01 each 3 3
103 103