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REGISTERED NUMBER: 03800136 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

AARON MANUFACTURING LIMITED

AARON MANUFACTURING LIMITED (REGISTERED NUMBER: 03800136)

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










Page

Balance sheet 1

Notes to the financial statements 3


AARON MANUFACTURING LIMITED (REGISTERED NUMBER: 03800136)

BALANCE SHEET
31 DECEMBER 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Tangible assets 4 150,922 251,425

Current assets
Stocks 41,184 42,889
Debtors 5 408,748 383,151
Cash at bank 527,313 614,124
977,245 1,040,164
Creditors
Amounts falling due within one year 6 97,394 243,933
Net current assets 879,851 796,231
Total assets less current liabilities 1,030,773 1,047,656

Provisions for liabilities 7 23,499 36,616
Net assets 1,007,274 1,011,040

Capital and reserves
Called up share capital 8 100 100
Retained earnings 1,007,174 1,010,940
Shareholders' funds 1,007,274 1,011,040

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

AARON MANUFACTURING LIMITED (REGISTERED NUMBER: 03800136)

BALANCE SHEET - continued
31 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 comprehensive income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 June 2025 and were signed on its behalf by:




Mr L Coulling - Director



Mr A Coulling - Director


AARON MANUFACTURING LIMITED (REGISTERED NUMBER: 03800136)

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


1. Statutory information

Aaron Manufacturing Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 03800136. The Registered Office and business address is Unit K/L, 25-27 Willis Way, Fleets Industrial Estate, Poole, BH15 3TD.

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 represents work undertaken in respect of precision engineering services, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Stock and Work In Progress are valued at the lower of cost and net realisable value.

Taxation
Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

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.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

AARON MANUFACTURING LIMITED (REGISTERED NUMBER: 03800136)

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


2. Accounting policies - continued

Financial instruments
Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3. Employees and directors

The average number of employees during the year was 22 (2023 - 20 ) .

4. Tangible fixed assets
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
Cost
At 1 January 2024 1,766,723 90,876 174,104 2,031,703
Additions - 24,050 - 24,050
Disposals - - (134,800 ) (134,800 )
At 31 December 2024 1,766,723 114,926 39,304 1,920,953
Depreciation
At 1 January 2024 1,639,235 44,588 96,455 1,780,278
Charge for year 31,872 17,585 851 50,308
Eliminated on disposal - - (60,555 ) (60,555 )
At 31 December 2024 1,671,107 62,173 36,751 1,770,031
Net book value
At 31 December 2024 95,616 52,753 2,553 150,922
At 31 December 2023 127,488 46,288 77,649 251,425

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
Cost
At 1 January 2024 134,800
Disposals (134,800 )
At 31 December 2024 -
Depreciation
At 1 January 2024 60,555
Eliminated on disposal (60,555 )
At 31 December 2024 -
Net book value
At 31 December 2024 -
At 31 December 2023 74,245

AARON MANUFACTURING LIMITED (REGISTERED NUMBER: 03800136)

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


5. Debtors: amounts falling due within one year
2024 2023
£    £   
Trade debtors 371,074 358,874
Directors' current accounts 6,038 8,775
Tax 20,391 -
Prepayments and accrued income 11,245 15,502
408,748 383,151

6. Creditors: amounts falling due within one year
2024 2023
£    £   
Hire purchase contracts - 86,553
Trade creditors 9,018 27,893
Tax - 1,252
Social security and other taxes 15,779 13,096
VAT 35,435 51,781
Pension creditor 2,741 2,488
Other creditors - 4,403
Directors' current accounts 8,016 5,522
Accruals and deferred income 26,405 50,945
97,394 243,933

7. Provisions for liabilities
2024 2023
£    £   
Deferred tax
Accelerated capital allowances 23,499 36,616

Deferred
tax
£   
Balance at 1 January 2024 36,616
Credit to Income statement during year (13,117 )
Balance at 31 December 2024 23,499

8. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
84 Ordinary £1 84 84
16 B Ordinary £1 16 16
100 100

AARON MANUFACTURING LIMITED (REGISTERED NUMBER: 03800136)

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


9. Directors' advances, credits and guarantees

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

2024 2023
£    £   
Mr A Coulling
Balance outstanding at start of year 8,775 8,527
Amounts advanced 60,636 64,957
Amounts repaid (63,373 ) (64,709 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 6,038 8,775

At the balance sheet date the Director, Mr A Coulling, owed the company amounts totalling £6,038 (2023: £8,775), which are included within debtors. All balances were repaid within 9 months of the year end.

10. Ultimate controlling party

The company is under the control of its directors who are also shareholders. No one shareholder is deemed to have control by virtue of their shareholding.