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REGISTERED NUMBER: 07567747 (England and Wales)












Financial Statements

for the Year Ended 31st March 2024

for

AER TRAINING LIMITED

AER TRAINING LIMITED (REGISTERED NUMBER: 07567747)

Contents of the Financial Statements
for the year ended 31st March 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


AER TRAINING LIMITED

Company Information
for the year ended 31st March 2024







DIRECTOR: Mrs A E Reed





REGISTERED OFFICE: 1 Tower House
Tower Centre
Hoddesdon
Hertfordshire
EN11 8UR





REGISTERED NUMBER: 07567747 (England and Wales)





ACCOUNTANTS: Attenboroughs (Accountants) Limited
Chartered Certified Accountants
1 Tower House
Tower Centre
Hoddesdon
Hertfordshire
EN11 8UR

AER TRAINING LIMITED (REGISTERED NUMBER: 07567747)

Balance Sheet
31st March 2024

31/3/24 31/3/23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 7,606 3,924

CURRENT ASSETS
Debtors 5 37,105 77,098
Cash at bank 80,723 66,430
117,828 143,528
CREDITORS
Amounts falling due within one year 6 63,399 91,682
NET CURRENT ASSETS 54,429 51,846
TOTAL ASSETS LESS CURRENT
LIABILITIES

62,035

55,770

PROVISIONS FOR LIABILITIES 1,445 746
NET ASSETS 60,590 55,024

CAPITAL AND RESERVES
Called up share capital 7 7 7
Retained earnings 60,583 55,017
SHAREHOLDERS' FUNDS 60,590 55,024

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 director acknowledges her 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.

AER TRAINING LIMITED (REGISTERED NUMBER: 07567747)

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 director and authorised for issue on 23rd August 2024 and were signed by:





Mrs A E Reed - Director


AER TRAINING LIMITED (REGISTERED NUMBER: 07567747)

Notes to the Financial Statements
for the year ended 31st March 2024


1. STATUTORY INFORMATION

AER Training 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.

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
Computer equipment - 33% on cost

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

AER TRAINING LIMITED (REGISTERED NUMBER: 07567747)

Notes to the Financial Statements - continued
for the year ended 31st March 2024


4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1st April 2023 - 3,208 11,284 14,492
Additions 396 4,239 1,000 5,635
Disposals - - (493 ) (493 )
At 31st March 2024 396 7,447 11,791 19,634
DEPRECIATION
At 1st April 2023 - 1,122 9,446 10,568
Charge for year 99 632 1,222 1,953
Eliminated on disposal - - (493 ) (493 )
At 31st March 2024 99 1,754 10,175 12,028
NET BOOK VALUE
At 31st March 2024 297 5,693 1,616 7,606
At 31st March 2023 - 2,086 1,838 3,924

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/24 31/3/23
£    £   
Trade debtors 50,013 76,745
Amounts recoverable on contract 353 353
Other debtors 9 -
Prepayments and accrued income (13,270 ) -
37,105 77,098

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/24 31/3/23
£    £   
Trade creditors 22,831 49,130
Tax 9,915 6,511
Social security and other taxes 4 4
VAT 25,611 30,609
Directors' current accounts 1,531 568
Accrued expenses 3,507 4,860
63,399 91,682

AER TRAINING LIMITED (REGISTERED NUMBER: 07567747)

Notes to the Financial Statements - continued
for the year ended 31st March 2024


7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31/3/24 31/3/23
value: £    £   
6 Ordinary £1 6 6
1 Ordinary A £1 1 1
7 7

8. ULTIMATE CONTROLLING PARTY

The controlling party is Mrs A E Reed.