IRIS Accounts Production v25.1.0.734 11055801 Board of Directors 1.1.24 31.12.24 31.12.24 23.4.2025 false true false false true false Auditors Opinion Ordinary A 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh110558012023-12-31110558012024-12-31110558012024-01-012024-12-31110558012022-12-31110558012023-01-012023-12-31110558012023-12-3111055801ns15:EnglandWales2024-01-012024-12-3111055801ns14:PoundSterling2024-01-012024-12-3111055801ns10:Director12024-01-012024-12-3111055801ns10:PrivateLimitedCompanyLtd2024-01-012024-12-3111055801ns10:SmallEntities2024-01-012024-12-3111055801ns10:Audited2024-01-012024-12-3111055801ns10:SmallCompaniesRegimeForDirectorsReport2024-01-012024-12-3111055801ns10:SmallCompaniesRegimeForAccounts2024-01-012024-12-3111055801ns10:FullAccounts2024-01-012024-12-3111055801ns10:OrdinaryShareClass12024-01-012024-12-3111055801ns10:Director22024-01-012024-12-3111055801ns10:Director32024-01-012024-12-3111055801ns10:Director42024-01-012024-12-3111055801ns10:Director52024-01-012024-12-3111055801ns10:CompanySecretary12024-01-012024-12-3111055801ns10:RegisteredOffice2024-01-012024-12-3111055801ns5:CurrentFinancialInstruments2024-12-3111055801ns5:CurrentFinancialInstruments2023-12-3111055801ns5:ShareCapital2024-12-3111055801ns5:ShareCapital2023-12-3111055801ns5:RetainedEarningsAccumulatedLosses2024-12-3111055801ns5:RetainedEarningsAccumulatedLosses2023-12-3111055801ns5:FurnitureFittings2024-01-012024-12-3111055801ns5:ComputerEquipment2024-01-012024-12-3111055801ns5:FurnitureFittings2023-12-3111055801ns5:ComputerEquipment2023-12-3111055801ns5:FurnitureFittings2024-12-3111055801ns5:ComputerEquipment2024-12-3111055801ns5:FurnitureFittings2023-12-3111055801ns5:ComputerEquipment2023-12-3111055801ns5:WithinOneYearns5:CurrentFinancialInstruments2024-12-3111055801ns5:WithinOneYearns5:CurrentFinancialInstruments2023-12-3111055801ns5:CurrentFinancialInstruments2024-01-012024-12-3111055801ns5:DeferredTaxation2023-12-3111055801ns5:DeferredTaxation2024-01-012024-12-3111055801ns5:DeferredTaxation2024-12-3111055801ns10:OrdinaryShareClass12024-12-3111055801ns5:RetainedEarningsAccumulatedLosses2023-12-3111055801ns5:RetainedEarningsAccumulatedLosses2024-01-012024-12-31
REGISTERED NUMBER: 11055801 (England and Wales)


















FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2024

FOR

AEGIS CERTIFICATION SERVICES LTD

AEGIS CERTIFICATION SERVICES LTD (REGISTERED NUMBER: 11055801)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


AEGIS CERTIFICATION SERVICES LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST DECEMBER 2024







DIRECTORS: Mr JP Court
Mr P J Bebbington
Mr G Bersano
Mr M Boyer
Mr F Pierret





SECRETARY: Mr F Pierret





REGISTERED OFFICE: 29 Brunel Parkway
Pride Park
Derby
DE24 8HR





REGISTERED NUMBER: 11055801 (England and Wales)





AUDITOR: Orcom Civvals Audit Limited
Chartered Accountants and
Statutory Auditors
50 Seymour Street
London
W1H 7JG

AEGIS CERTIFICATION SERVICES LTD (REGISTERED NUMBER: 11055801)

BALANCE SHEET
31ST DECEMBER 2024

31.12.24 31.12.23
Notes £    £   
FIXED ASSETS
Tangible assets 4 1,149 1,530

CURRENT ASSETS
Debtors 5 1,981,556 2,056,459
Cash at bank 190,940 255,893
2,172,496 2,312,352
CREDITORS
Amounts falling due within one year 6 (967,221 ) (1,350,485 )
NET CURRENT ASSETS 1,205,275 961,867
TOTAL ASSETS LESS CURRENT LIABILITIES 1,206,424 963,397

PROVISIONS FOR LIABILITIES 7 (287 ) (382 )
NET ASSETS 1,206,137 963,015

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 9 1,206,037 962,915
SHAREHOLDERS' FUNDS 1,206,137 963,015

AEGIS CERTIFICATION SERVICES LTD (REGISTERED NUMBER: 11055801)

BALANCE SHEET - continued
31ST DECEMBER 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23rd April 2025 and were signed on its behalf by:





Mr P J Bebbington - Director


AEGIS CERTIFICATION SERVICES LTD (REGISTERED NUMBER: 11055801)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2024


1. STATUTORY INFORMATION

AEGIS Certification Services Ltd 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 (£) rounded to the nearest 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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
- the amount of revenue can be measured reliably;
- it is probable that the Company will receive the consideration due under the contract;
- the stage of completion of the contract at the end of the reporting period can be measured reliably; and
- the costs incurred and the costs to complete the contract can be measured reliably.

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 - 25% on reducing balance

AEGIS CERTIFICATION SERVICES LTD (REGISTERED NUMBER: 11055801)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2024


2. ACCOUNTING POLICIES - continued

Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Basic financial assets:
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future cash flows discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities:
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities:
Basic financial liabilities, including creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of future cash flows discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if the payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest rate method.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


AEGIS CERTIFICATION SERVICES LTD (REGISTERED NUMBER: 11055801)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2024


2. ACCOUNTING POLICIES - continued
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.

Debtors
Trade debtors are amounts due from customers for services performed in the ordinary course of business. Trade debtors are recognised at the undiscounted amount of cash receivable, which is normally the invoice price, less any allowance for doubtful debts.

Creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are recognised at the undiscounted amount owed to the supplier, which is normally the invoice price.

Cash and cash equivalents
Cash and cash equivalents in the balance sheet comprise cash at banks and in hand.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 23 (2023 - 21 ) .

AEGIS CERTIFICATION SERVICES LTD (REGISTERED NUMBER: 11055801)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2024


4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1st January 2024
and 31st December 2024 79 7,986 8,065
DEPRECIATION
At 1st January 2024 64 6,471 6,535
Charge for year 3 378 381
At 31st December 2024 67 6,849 6,916
NET BOOK VALUE
At 31st December 2024 12 1,137 1,149
At 31st December 2023 15 1,515 1,530

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade debtors 554,276 444,874
Amounts owed by group undertakings 1,228,739 1,329,657
Other debtors 198,541 281,928
1,981,556 2,056,459

Amounts owed from group undertakings are unsecured, interest free, have no fixed date of repayment and are repayable on demand.

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade creditors 25,208 58,110
Amounts owed to group undertakings 465,361 752,689
Taxation and social security 331,305 417,552
Other creditors 145,347 122,134
967,221 1,350,485

Amounts owed to group undertakings are unsecured, interest free, have no fixed date of repayment and are repayable on demand.

7. PROVISIONS FOR LIABILITIES
31.12.24 31.12.23
£    £   
Deferred tax 287 382

AEGIS CERTIFICATION SERVICES LTD (REGISTERED NUMBER: 11055801)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2024


7. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1st January 2024 382
Credit to Statement of Income and Retained Earnings during
year

(95

)
Balance at 31st December 2024 287

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.24 31.12.23
value: £    £   
100 Ordinary A £1 100 100

The company has one class of ordinary shares. Ordinary shares have full rights in the company with respect to voting, dividend and capital distribution.

9. RESERVES
Retained
earnings
£   

At 1st January 2024 962,915
Profit for the year 543,122
Dividends (300,000 )
At 31st December 2024 1,206,037

10. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditor was unqualified.

Philip Jones (Senior Statutory Auditor)
for and on behalf of Orcom Civvals Audit Limited

AEGIS CERTIFICATION SERVICES LTD (REGISTERED NUMBER: 11055801)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2024


11. ULTIMATE CONTROLLING PARTY

The immediate parent undertaking is Aegis Rail Holdings Limited, a company registered in England and Wales.

The smallest group in which the results of this company are consolidated is Ikos Consulting UK. Limited and copies of these consolidated financial statements are available from Companies House, Crown Way, Maindy, Cardiff, CF14 3UZ.

The ultimate parent undertaking is Ikos Group SAS, a company registered in France, and it is the largest group in which the results of this company are consolidated. Copies of these consolidated financial statements are available from the National Register of Companies, Institut National de la Propriété Industrielle, 26 bis de Leningrad, 75008 Paris, France.