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REGISTERED NUMBER: 00769159 (England and Wales)









Unaudited Financial Statements

for the Year Ended 31 July 2024

for

A.E.HORDER(1963)LIMITED

A.E.HORDER(1963)LIMITED (REGISTERED NUMBER: 00769159)

Contents of the Financial Statements
FOR THE YEAR ENDED 31 JULY 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


A.E.HORDER(1963)LIMITED

Company Information
FOR THE YEAR ENDED 31 JULY 2024







DIRECTORS: M E Williams
R S Williams





SECRETARY: M E Williams





REGISTERED OFFICE: Bath House
6-8 Bath Street
Redcliffe
Bristol
BS1 6HL





REGISTERED NUMBER: 00769159 (England and Wales)





ACCOUNTANTS: Gravita
Chartered Accountants
Bath House
6 - 8 Bath Street
Bristol
BS1 6HL

A.E.HORDER(1963)LIMITED (REGISTERED NUMBER: 00769159)

Balance Sheet
31 JULY 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 147,015 151,368
Investments 5 12,000 12,000
Investment property 6 340,000 340,000
499,015 503,368

CURRENT ASSETS
Debtors 7 201,697 135,709
Cash at bank 67,423 81,898
269,120 217,607
CREDITORS
Amounts falling due within one year 8 (151,763 ) (96,331 )
NET CURRENT ASSETS 117,357 121,276
TOTAL ASSETS LESS CURRENT
LIABILITIES

616,372

624,644

PROVISIONS FOR LIABILITIES (42,906 ) (43,423 )
NET ASSETS 573,466 581,221

CAPITAL AND RESERVES
Called up share capital 9 2,500 2,500
Fair value reserve 183,607 183,607
Retained earnings 387,359 395,114
SHAREHOLDERS' FUNDS 573,466 581,221

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 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.E.HORDER(1963)LIMITED (REGISTERED NUMBER: 00769159)

Balance Sheet - continued
31 JULY 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 June 2025 and were signed on its behalf by:





M E Williams - Director


A.E.HORDER(1963)LIMITED (REGISTERED NUMBER: 00769159)

Notes to the Financial Statements
FOR THE YEAR ENDED 31 JULY 2024


1. COMPANY INFORMATION

A.E.Horder(1963)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 company's principal activities and nature of its operations was that of a holding company.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared on the historical cost convention. The principal accounting policies adopted are set out below.

Going concern
The directors have, at the time of approving the financial statements, a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

Preparation of consolidated financial statements
The financial statements contain information about A.E.Horder(1963)Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover
Turnover represents management services provided to other group entities.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% on cost
Long leasehold - 20% on cost
Plant and machinery - 15% on reducing balance
Motor vehicles - 25% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

A.E.HORDER(1963)LIMITED (REGISTERED NUMBER: 00769159)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 JULY 2024


2. ACCOUNTING POLICIES - continued

Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks and other short-term liquid investments with original maturities of three months or less.

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. Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include trade and other debtors, amounts due from group undertakings and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost. Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Basic financial liabilities
Basic financial liabilities, including trade and other creditors and amounts due to group undertakings are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Financial liabilities are derecognised when, and only when, the company's contractual obligations are discharged, cancelled, or they expire.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

A.E.HORDER(1963)LIMITED (REGISTERED NUMBER: 00769159)

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 3 (2023 - 3 ) .

4. TANGIBLE FIXED ASSETS
Freehold Long Plant and Motor
property leasehold machinery vehicles Totals
£    £    £    £    £   
COST
At 1 August 2023 224,699 10,747 12,827 29,000 277,273
Additions - 1,706 - - 1,706
At 31 July 2024 224,699 12,453 12,827 29,000 278,979
DEPRECIATION
At 1 August 2023 83,674 10,747 7,645 23,839 125,905
Charge for year 3,650 341 778 1,290 6,059
At 31 July 2024 87,324 11,088 8,423 25,129 131,964
NET BOOK VALUE
At 31 July 2024 137,375 1,365 4,404 3,871 147,015
At 31 July 2023 141,025 - 5,182 5,161 151,368

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 August 2023
and 31 July 2024 12,000
NET BOOK VALUE
At 31 July 2024 12,000
At 31 July 2023 12,000

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 August 2023
and 31 July 2024 340,000
NET BOOK VALUE
At 31 July 2024 340,000
At 31 July 2023 340,000

A.E.HORDER(1963)LIMITED (REGISTERED NUMBER: 00769159)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 JULY 2024


6. INVESTMENT PROPERTY - continued

The valuations of investment properties were made as at 31 July 2024 by the directors, on a open market basis.

On an historical cost basis these would have been included at an original cost of £115,555 (2023: £115,555).

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 5,088
Amounts owed by group undertaking 192,097 129,455
VAT 784 1,166
Prepayments and accrued income 8,816 -
201,697 135,709

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 9,360 4,800
Tax 7,467 3,239
Other creditors 20,000 -
Directors' current accounts 112,186 85,706
Accruals and deferred income 2,750 2,586
151,763 96,331

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1,500 Ordinary A £1 1,500 1,500
500 Ordinary B £1 500 500
500 Ordinary C £1 500 500
2,500 2,500

10. CONTINGENT LIABILITIES

The company is registered with HMRC as a member of a group for VAT purposes and, as a result, is jointly and severally liable on a continuing basis for amounts owing by other members of that group in respect of unpaid VAT. The total value of VAT owed by the group at the period end was £10,368 (2023 - £34,356).

11. RELATED PARTY DISCLOSURES

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.