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REGISTERED NUMBER: 08654639 (England and Wales)















Financial Statements for the Year Ended 31st March 2024

for

Aubrin Rentals Limited

Aubrin Rentals Limited (Registered number: 08654639)

Contents of the Financial Statements
for the Year Ended 31st March 2024










Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


Aubrin Rentals Limited

Company Information
for the Year Ended 31st March 2024







DIRECTORS: Mr B W Harris
Mrs A M Harris





REGISTERED OFFICE: 1-3 Manor Road
Chatham
Kent
ME4 6AE





REGISTERED NUMBER: 08654639 (England and Wales)





ACCOUNTANTS: Beak Kemmenoe
Chartered Accountants
1-3 Manor Road
Chatham
Kent
ME4 6AE

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Aubrin Rentals Limited


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Aubrin Rentals Limited for the year ended 31st March 2024 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Aubrin Rentals Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Aubrin Rentals Limited and state those matters that we have agreed to state to the Board of Directors of Aubrin Rentals Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Aubrin Rentals Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Aubrin Rentals Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Aubrin Rentals Limited. You consider that Aubrin Rentals Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Aubrin Rentals Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Beak Kemmenoe
Chartered Accountants
1-3 Manor Road
Chatham
Kent
ME4 6AE


30th September 2024

Aubrin Rentals Limited (Registered number: 08654639)

Balance Sheet
31st March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 81 161
Investment property 5 1,133,120 1,131,131
1,133,201 1,131,292

CURRENT ASSETS
Debtors 6 546,822 405,346
Cash at bank 50,860 230,578
597,682 635,924
CREDITORS
Amounts falling due within one year 7 865,841 922,838
NET CURRENT LIABILITIES (268,159 ) (286,914 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

865,042

844,378

PROVISIONS FOR LIABILITIES 73,304 72,806
NET ASSETS 791,738 771,572

CAPITAL AND RESERVES
Called up share capital 100 100
Fair value reserve 254,942 253,451
Retained earnings 536,696 518,021
SHAREHOLDERS' FUNDS 791,738 771,572

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2024 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.

Aubrin Rentals Limited (Registered number: 08654639)

Balance Sheet - continued
31st March 2024


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 30th September 2024 and were signed on its behalf by:





Mr B W Harris - Director


Aubrin Rentals Limited (Registered number: 08654639)

Notes to the Financial Statements
for the Year Ended 31st March 2024


1. STATUTORY INFORMATION

Aubrin Rentals 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 as modified by the revaluation of certain assets.

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 - 20% on cost

Investment property
The company's investment property is included at fair value. Fair value gains and losses are recognised in the Income Statement. Deferred taxation is provided on these gains. Accumulated fair value adjustments are held in the Fair value reserve.

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 2 (2023 - 2 ) .

Aubrin Rentals Limited (Registered number: 08654639)

Notes to the Financial Statements - continued
for the Year Ended 31st March 2024


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st April 2023
and 31st March 2024 404
DEPRECIATION
At 1st April 2023 243
Charge for year 80
At 31st March 2024 323
NET BOOK VALUE
At 31st March 2024 81
At 31st March 2023 161

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1st April 2023 1,131,131
Revaluations 1,989
At 31st March 2024 1,133,120
NET BOOK VALUE
At 31st March 2024 1,133,120
At 31st March 2023 1,131,131

Fair value at 31st March 2024 is represented by:
£   
Valuation in 2015 46,333
Valuation in 2016 60,023
Valuation in 2017 35,000
Valuation in 2018 27,307
Valuation in 2019 13,050
Valuation in 2020 105,315
Valuation in 2021 216,363
Valuation in 2022 24,052
Valuation in 2023 (201,186 )
Valuation in 2024 1,989
Cost 804,874
1,133,120

Aubrin Rentals Limited (Registered number: 08654639)

Notes to the Financial Statements - continued
for the Year Ended 31st March 2024


6. DEBTORS
2024 2023
£    £   
Amounts falling due within one year:
Other debtors 497 346

Amounts falling due after more than one year:
Other debtors 546,325 405,000

Aggregate amounts 546,822 405,346

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 4,399 39,195
Other creditors 861,442 883,643
865,841 922,838