2024-04-012025-03-312025-03-31false08812926A E R (Holdings) 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A E R (Holdings) Limited

Registered Number
08812926
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

A E R (Holdings) Limited
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors

Stephen Evans
Judith Wright

Registered Address

1 Bell Yard
Bell Yard
London
WC2A 2JR

Registered Number

08812926 (England and Wales)
A E R (Holdings) Limited
Balance Sheet as at
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Investments5100100
100100
Current assets
Debtors-30,242
-30,242
Creditors amounts falling due within one year6-(1,000)
Net current assets (liabilities)-29,242
Total assets less current liabilities10029,342
Net assets10029,342
Capital and reserves
Called up share capital100100
Profit and loss account-29,242
Shareholders' funds10029,342
The financial statements were approved and authorised for issue by the Board of Directors on 15 May 2025, and are signed on its behalf by:
Stephen Evans
Director
Registered Company No. 08812926
A E R (Holdings) Limited
Notes to the Financial Statements
for the year ended 31 March 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2.Average number of employees

20252024
Average number of employees during the year00
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 April 24500,000500,000
Disposals(500,000)(500,000)
Amortisation and impairment
At 01 April 24500,000500,000
On disposals(500,000)(500,000)
Net book value
At 31 March 25--
At 31 March 24--
4.Tangible fixed assets
5.Fixed asset investments

Investments in groups1

Total

££
Cost or valuation
At 01 April 24100100
At 31 March 25100100
Net book value
At 31 March 25100100
At 31 March 24100100

Notes

1Investments in group undertakings and participating interests
6.Creditors: amounts due within one year

2025

2024

££
Accrued liabilities and deferred income-1,000
Total-1,000