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REGISTERED NUMBER: SC507410 (Scotland)















Unaudited Financial Statements for the Year Ended 30 June 2023

for

AEG CONSULTANTS LTD

AEG CONSULTANTS LTD (REGISTERED NUMBER: SC507410)

Contents of the Financial Statements
for the Year Ended 30 June 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


AEG CONSULTANTS LTD

Company Information
for the Year Ended 30 June 2023







DIRECTORS: E E Gilbert
A H K Gilbert





REGISTERED OFFICE: 6 Bon Accord Square
Aberdeen
AB11 6XU





REGISTERED NUMBER: SC507410 (Scotland)






AEG CONSULTANTS LTD (REGISTERED NUMBER: SC507410)

Balance Sheet
30 June 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 133 435

CURRENT ASSETS
Debtors 5 14,162 13,216
Cash at bank 8,056 2,053
22,218 15,269
CREDITORS
Amounts falling due within one year 6 13,990 9,657
NET CURRENT ASSETS 8,228 5,612
TOTAL ASSETS LESS CURRENT
LIABILITIES

8,361

6,047

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 8,359 6,045
SHAREHOLDERS' FUNDS 8,361 6,047

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 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.

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 25 November 2024 and were signed on its behalf by:





A H K Gilbert - Director


AEG CONSULTANTS LTD (REGISTERED NUMBER: SC507410)

Notes to the Financial Statements
for the Year Ended 30 June 2023


1. STATUTORY INFORMATION

AEG Consultants Ltd is a private company, limited by shares , registered in Scotland. 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.
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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

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

AEG CONSULTANTS LTD (REGISTERED NUMBER: SC507410)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023


4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 July 2022
and 30 June 2023 1,409
DEPRECIATION
At 1 July 2022 974
Charge for year 302
At 30 June 2023 1,276
NET BOOK VALUE
At 30 June 2023 133
At 30 June 2022 435

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 12,485 11,539
Other debtors 1,677 1,677
14,162 13,216

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Taxation and social security 9,990 5,307
Other creditors 4,000 4,350
13,990 9,657

7. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is A H K Gilbert.