1 January 2023 false No description of principal activity Taxfiler 2024.6.1 SC686627business:PrivateLimitedCompanyLtd2023-01-012023-12-31 SC6866272022-12-31 SC6866272023-01-012023-12-31 SC686627business:AuditExempt-NoAccountantsReport2023-01-012023-12-31 SC686627business:FilletedAccounts2023-01-012023-12-31 SC6866272023-12-31 SC686627business:Director12023-01-012023-12-31 SC686627business:RegisteredOffice2023-01-012023-12-31 SC6866272022-12-31 SC686627core:WithinOneYear2023-12-31 SC686627core:WithinOneYear2022-12-31 SC686627core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 SC686627core:ShareCapitalcore:PreviouslyStatedAmount2022-12-31 SC686627core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 SC686627core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-12-31 SC686627core:PreviouslyStatedAmount2023-12-31 SC686627core:PreviouslyStatedAmount2022-12-31 SC686627business:SmallEntities2023-01-012023-12-31 SC686627countries:Scotland2023-01-012023-12-31 SC686627core:IntangibleAssetsOtherThanGoodwill2022-12-31 SC686627core:IntangibleAssetsOtherThanGoodwill2023-12-31 SC686627core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-31 SC686627core:PlantMachinery2022-12-31 SC686627core:PlantMachinery2023-12-31 SC686627core:PlantMachinery2023-01-012023-12-31 SC6866272022-01-012022-12-31 iso4217:GBP xbrli:pure
Company Registration No. SC686627 (Scotland)
AEONI HOLDINGS LIMITED Unaudited accounts for the year ended 31 December 2023
AEONI HOLDINGS LIMITED Unaudited accounts Contents
Page
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AEONI HOLDINGS LIMITED Company Information for the year ended 31 December 2023
Director
Jennifer Margaret RUSSELL
Company Number
SC686627 (Scotland)
Registered Office
EXCHANGE TOWER, 19 CANNING STREET EDINBURGH EH3 8EH SCOTLAND
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AEONI HOLDINGS LIMITED Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
3,790 
4,135 
Tangible assets
1,072 
1,419 
4,862 
5,554 
Current assets
Debtors
(300)
52,765 
Cash at bank and in hand
405 
2,308 
105 
55,073 
Creditors: amounts falling due within one year
(687,730)
(495,182)
Net current liabilities
(687,625)
(440,109)
Total assets less current liabilities
(682,763)
(434,555)
Provisions for liabilities
Deferred tax
(270)
(270)
Net liabilities
(683,033)
(434,825)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(683,133)
(434,925)
Shareholders' funds
(683,033)
(434,825)
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 29 November 2024 and were signed on its behalf by
Jennifer Margaret RUSSELL Director Company Registration No. SC686627
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AEONI HOLDINGS LIMITED Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
AEONI HOLDINGS LIMITED is a private company, limited by shares, registered in Scotland, registration number SC686627. The registered office is EXCHANGE TOWER, 19 CANNING STREET, EDINBURGH, EH3 8EH, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 January 2023
4,135 
At 31 December 2023
4,135 
Amortisation
At 1 January 2023
- 
Charge for the year
345 
At 31 December 2023
345 
Net book value
At 31 December 2023
3,790 
At 31 December 2022
4,135 
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AEONI HOLDINGS LIMITED Notes to the Accounts for the year ended 31 December 2023
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 January 2023
1,637 
At 31 December 2023
1,637 
Depreciation
At 1 January 2023
218 
Charge for the year
347 
At 31 December 2023
565 
Net book value
At 31 December 2023
1,072 
At 31 December 2022
1,419 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
- 
8,314 
Trade debtors
(300)
300 
Other debtors
- 
44,151 
(300)
52,765 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
9,526 
18,747 
Amounts owed to group undertakings and other participating interests
673,127 
469,532 
Taxes and social security
1,318 
1,202 
Other creditors
- 
454 
Accruals
3,759 
5,247 
687,730 
495,182 
8
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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