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REGISTERED NUMBER: 04839219 (England and Wales)















Financial Statements for the Year Ended 31 July 2024

for

Aaron Homes Limited

Aaron Homes Limited (Registered number: 04839219)






Contents of the Financial Statements
for the Year Ended 31 July 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Aaron Homes Limited

Company Information
for the Year Ended 31 July 2024







DIRECTOR: S J Ledwidge





SECRETARY: Mrs S A Ledwidge





REGISTERED OFFICE: Belfry House
Bell Lane
Hertford
Hertfordshire
SG14 1BP





REGISTERED NUMBER: 04839219 (England and Wales)





ACCOUNTANTS: Philip T. Chave & Co
Belfry House
Bell Lane
Hertford
Hertfordshire
SG14 1BP

Aaron Homes Limited (Registered number: 04839219)

Abridged Balance Sheet
31 July 2024

31.7.24 31.7.23
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 672 896
672 896

CURRENT ASSETS
Stocks 953,772 795,035
Debtors 235,359 251,821
Cash at bank 891 3,943
1,190,022 1,050,799
CREDITORS
Amounts falling due within one year 1,111,375 952,768
NET CURRENT ASSETS 78,647 98,031
TOTAL ASSETS LESS CURRENT
LIABILITIES

79,319

98,927

PROVISIONS FOR LIABILITIES 6 128 170
NET ASSETS 79,191 98,757

CAPITAL AND RESERVES
Called up share capital 7 300 300
Retained earnings 78,891 98,457
SHAREHOLDERS' FUNDS 79,191 98,757

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 July 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

Aaron Homes Limited (Registered number: 04839219)

Abridged Balance Sheet - continued
31 July 2024



The financial statements were approved by the director and authorised for issue on 14 March 2025 and were signed by:





S J Ledwidge - Director


Aaron Homes Limited (Registered number: 04839219)

Notes to the Financial Statements
for the Year Ended 31 July 2024

1. STATUTORY INFORMATION

Aaron Homes 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of ten years.

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 - 25% on reducing balance
Office equipment - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Aaron Homes Limited (Registered number: 04839219)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 August 2023
and 31 July 2024 35,000
AMORTISATION
At 1 August 2023
and 31 July 2024 35,000
NET BOOK VALUE

At 31 July 2024 -
At 31 July 2023 -

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 August 2023
and 31 July 2024 4,861
DEPRECIATION
At 1 August 2023 3,965
Charge for year 224
At 31 July 2024 4,189
NET BOOK VALUE
At 31 July 2024 672
At 31 July 2023 896

6. PROVISIONS FOR LIABILITIES
31.7.24 31.7.23
£    £   
Deferred tax 128 170

Deferred
tax
£   
Balance at 1 August 2023 170
Provided during year (42 )
Balance at 31 July 2024 128

Aaron Homes Limited (Registered number: 04839219)

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

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.7.24 31.7.23
value: £    £   
100 Ordinary £1 100 100
100 'A' shares £1 100 100
100 'B' shares £1 100 100
300 300