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REGISTERED NUMBER: 09171565 (England and Wales)















Report of the Director and

Financial Statements for the Year Ended 31 August 2024

for

AEE Test Ltd

AEE Test Ltd (Registered number: 09171565)






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




Page

Company Information 1

Report of the Director 2

Income Statement 3

Balance Sheet 4

Notes to the Financial Statements 5


AEE Test Ltd

Company Information
for the Year Ended 31 August 2024







DIRECTOR: P Mowatt





REGISTERED OFFICE: 147 Lonsdale Road
Formby
Liverpool
Merseyside
L37 3HF





REGISTERED NUMBER: 09171565 (England and Wales)





ACCOUNTANTS: M P Greaves Limited
Chartered Certified Accountants
74 Marmot Road
Liverpool
Merseyside
L37 6GB

AEE Test Ltd (Registered number: 09171565)

Report of the Director
for the Year Ended 31 August 2024

The director presents his report with the financial statements of the company for the year ended 31 August 2024.

PRINCIPAL ACTIVITY
The principal activity of the company in the year under review was that of information technology consultancy.

DIRECTOR
P Mowatt held office during the whole of the period from 1 September 2023 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





P Mowatt - Director


19 May 2025

AEE Test Ltd (Registered number: 09171565)

Income Statement
for the Year Ended 31 August 2024

31.8.24 31.8.23
Notes £    £   

TURNOVER 103,957 98,015

Administrative expenses 24,543 25,867
OPERATING PROFIT 4 79,414 72,148


Interest payable and similar expenses 230 227
PROFIT BEFORE TAXATION 79,184 71,921

Tax on profit 17,268 14,397
PROFIT FOR THE FINANCIAL YEAR 61,916 57,524

AEE Test Ltd (Registered number: 09171565)

Balance Sheet
31 August 2024

31.8.24 31.8.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 5 390 520

CURRENT ASSETS
Debtors 6 13,464 7,968
Cash at bank 9,489 12,052
22,953 20,020
CREDITORS
Amounts falling due within one year 7 23,332 20,150
NET CURRENT LIABILITIES (379 ) (130 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

11

390

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 1 380
SHAREHOLDERS' FUNDS 11 390

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 19 May 2025 and were signed by:





P Mowatt - Director


AEE Test Ltd (Registered number: 09171565)

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

1. STATUTORY INFORMATION

AEE Test 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.

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

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.

3. EMPLOYEES AND DIRECTORS

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

4. OPERATING PROFIT

The operating profit is stated after charging:

31.8.24 31.8.23
£    £   
Depreciation - owned assets 130 174

AEE Test Ltd (Registered number: 09171565)

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

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2023
and 31 August 2024 3,083
DEPRECIATION
At 1 September 2023 2,563
Charge for year 130
At 31 August 2024 2,693
NET BOOK VALUE
At 31 August 2024 390
At 31 August 2023 520

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade debtors 11,952 7,968
Other debtors 1,512 -
13,464 7,968

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Taxation and social security 22,774 19,492
Other creditors 558 658
23,332 20,150

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2024 and 31 August 2023:

31.8.24 31.8.23
£    £   
P Mowatt
Balance outstanding at start of year - -
Amounts advanced 1,512 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 1,512 -