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REGISTERED NUMBER: 07610825 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024

FOR

A & A ENGINEERING (UK) LTD

A & A ENGINEERING (UK) LTD (REGISTERED NUMBER: 07610825)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 7

A & A ENGINEERING (UK) LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTORS: A J Forrest
Mrs A Forrest





SECRETARY: Mrs A Forrest





REGISTERED OFFICE: Apartment F94
Ambassador Building
5 New Union Square
London
SW11 7BT





REGISTERED NUMBER: 07610825 (England and Wales)





ACCOUNTANTS: Chris Skarparis & Co Ltd
Chartered Accountants
2nd Floor
10(b) Aldermans Hill
Palmers Green
London
N13 4PJ

A & A ENGINEERING (UK) LTD (REGISTERED NUMBER: 07610825)

BALANCE SHEET
30 APRIL 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 5,312 4,608

CURRENT ASSETS
Debtors 5 11,550 18,013
Cash at bank 31,171 31,238
42,721 49,251
CREDITORS
Amounts falling due within one year 6 45,580 46,838
NET CURRENT (LIABILITIES)/ASSETS (2,859 ) 2,413
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,453

7,021

PROVISIONS FOR LIABILITIES 8 1,328 1,152
NET ASSETS 1,125 5,869

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 125 4,869
SHAREHOLDERS' FUNDS 1,125 5,869

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

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

A & A ENGINEERING (UK) LTD (REGISTERED NUMBER: 07610825)

BALANCE SHEET - continued
30 APRIL 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 31 December 2024 and were signed on its behalf by:





A J Forrest - Director


A & A ENGINEERING (UK) LTD (REGISTERED NUMBER: 07610825)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1. STATUTORY INFORMATION

A & A Engineering (UK) Limited is a private company,limited by shares, registered in England and Wales.The company 's registered number is 07610825 and registered office address is Apartment F94, Ambassador Building, 5 New Union Square, London, SW11 7BT.

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.
Plant and machinery etc - 25% on reducing balance

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

The UK corporation tax rate was 19% up until 31 March 2023. From 1 April 2023, this rate increased to 25%, resulting in an overall corporation tax rate for 2024 of 25%. Deferred tax has been recognised, where applicable, at 25% on the basis that majority of these timing differences are expected to reverse at that rate. Future enacted changes to UK corporation tax rates would change the value of any deferred tax balances recognised.

Revenue recognition
Amounts due under contracts-not yet invoiced (work in progress) are valued at the recoverable standard value of time charged by all personnel engaged in the provision of engineering services. Revenue is recognised as the contracts progress to reflect the partial performance of the contractual obligation. The amount of revenue recognised reflects the accrual of the right for consideration as contract activity progresses by reference to the value of work performed.

3. EMPLOYEES AND DIRECTORS

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

A & A ENGINEERING (UK) LTD (REGISTERED NUMBER: 07610825)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2023 12,719
Additions 2,475
At 30 April 2024 15,194
DEPRECIATION
At 1 May 2023 8,111
Charge for year 1,771
At 30 April 2024 9,882
NET BOOK VALUE
At 30 April 2024 5,312
At 30 April 2023 4,608

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 11,550 18,013

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade creditors (1 ) 1
Tax 30,326 26,377
VAT 7,188 7,907
Directors' current accounts 8,067 12,553
45,580 46,838

7. DIRECTORS LOAN

Included in Creditors - amounts falling due within one year is a loan of £8,067 (2023-£12,533) due to the Directors. This loan is recognised at transaction price. The directors pledged not to call in the directors' loan due to them which is interest free and repayable on demand until the company is in a position to pay.

8. PROVISIONS FOR LIABILITIES
30.4.24 30.4.23
£    £   
Deferred tax
Accelerated capital allowances 1,328 1,152

A & A ENGINEERING (UK) LTD (REGISTERED NUMBER: 07610825)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

8. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 May 2023 1,152
Charge to Income Statement during year 176
Balance at 30 April 2024 1,328

9. RELATED PARTY DISCLOSURES

Mr A J Forrest and Mrs A Forrest, the company directors, received dividends of £51,300 and £30,780 respectively.

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
A & A ENGINEERING (UK) LTD

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 A & A Engineering (UK) Ltd for the year ended 30 April 2024 which comprise the Income Statement, Balance Sheet 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 A & A Engineering (UK) Ltd, 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 A & A Engineering (UK) Ltd and state those matters that we have agreed to state to the Board of Directors of A & A Engineering (UK) Ltd, 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 A & A Engineering (UK) Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that A & A Engineering (UK) Ltd 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 A & A Engineering (UK) Ltd. You consider that A & A Engineering (UK) Ltd 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 A & A Engineering (UK) Ltd. 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.






Chris Skarparis & Co Ltd
Chartered Accountants
2nd Floor
10(b) Aldermans Hill
Palmers Green
London
N13 4PJ


31 December 2024