Silverfin false false 30/11/2024 01/12/2023 30/11/2024 J Bartrum-Lang 19/10/2023 J R Bodington 07/11/2005 S M Bodington 07/11/2005 A Brooks 01/06/2017 A Farmer 16/01/2025 29/01/2016 F A Hall 16/04/2024 26/09/2019 R S Junges 19/10/2023 A J E Mcmanus 03/07/2025 29 August 2025 The principal activity of the Company during the year was energy consultancy. 05610118 2024-11-30 05610118 bus:Director1 2024-11-30 05610118 bus:Director2 2024-11-30 05610118 bus:Director3 2024-11-30 05610118 bus:Director4 2024-11-30 05610118 bus:Director5 2024-11-30 05610118 bus:Director6 2024-11-30 05610118 bus:Director7 2024-11-30 05610118 bus:Director8 2024-11-30 05610118 2023-11-30 05610118 core:CurrentFinancialInstruments 2024-11-30 05610118 core:CurrentFinancialInstruments 2023-11-30 05610118 core:Non-currentFinancialInstruments 2024-11-30 05610118 core:Non-currentFinancialInstruments 2023-11-30 05610118 core:ShareCapital 2024-11-30 05610118 core:ShareCapital 2023-11-30 05610118 core:SharePremium 2024-11-30 05610118 core:SharePremium 2023-11-30 05610118 core:RetainedEarningsAccumulatedLosses 2024-11-30 05610118 core:RetainedEarningsAccumulatedLosses 2023-11-30 05610118 core:FurnitureFittings 2023-11-30 05610118 core:OfficeEquipment 2023-11-30 05610118 core:ComputerEquipment 2023-11-30 05610118 core:FurnitureFittings 2024-11-30 05610118 core:OfficeEquipment 2024-11-30 05610118 core:ComputerEquipment 2024-11-30 05610118 bus:OrdinaryShareClass1 2024-11-30 05610118 bus:OrdinaryShareClass2 2024-11-30 05610118 2023-12-01 2024-11-30 05610118 bus:FilletedAccounts 2023-12-01 2024-11-30 05610118 bus:SmallEntities 2023-12-01 2024-11-30 05610118 bus:AuditExemptWithAccountantsReport 2023-12-01 2024-11-30 05610118 bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 05610118 bus:Director1 2023-12-01 2024-11-30 05610118 bus:Director2 2023-12-01 2024-11-30 05610118 bus:Director3 2023-12-01 2024-11-30 05610118 bus:Director4 2023-12-01 2024-11-30 05610118 bus:Director5 2023-12-01 2024-11-30 05610118 bus:Director6 2023-12-01 2024-11-30 05610118 bus:Director7 2023-12-01 2024-11-30 05610118 bus:Director8 2023-12-01 2024-11-30 05610118 core:FurnitureFittings 2023-12-01 2024-11-30 05610118 core:OfficeEquipment core:TopRangeValue 2023-12-01 2024-11-30 05610118 core:ComputerEquipment 2023-12-01 2024-11-30 05610118 2022-12-01 2023-11-30 05610118 core:OfficeEquipment 2023-12-01 2024-11-30 05610118 core:CurrentFinancialInstruments 2023-12-01 2024-11-30 05610118 core:Non-currentFinancialInstruments 2023-12-01 2024-11-30 05610118 bus:OrdinaryShareClass1 2023-12-01 2024-11-30 05610118 bus:OrdinaryShareClass1 2022-12-01 2023-11-30 05610118 bus:OrdinaryShareClass2 2023-12-01 2024-11-30 05610118 bus:OrdinaryShareClass2 2022-12-01 2023-11-30 iso4217:GBP xbrli:pure xbrli:shares

Company No: 05610118 (England and Wales)

AES SUSTAINABILITY CONSULTANTS LIMITED

Unaudited Financial Statements
For the financial year ended 30 November 2024
Pages for filing with the registrar

AES SUSTAINABILITY CONSULTANTS LIMITED

Unaudited Financial Statements

For the financial year ended 30 November 2024

Contents

AES SUSTAINABILITY CONSULTANTS LIMITED

BALANCE SHEET

As at 30 November 2024
AES SUSTAINABILITY CONSULTANTS LIMITED

BALANCE SHEET (continued)

As at 30 November 2024
Note 2024 2023
£ £
Fixed assets
Tangible assets 3 93,510 84,716
93,510 84,716
Current assets
Debtors 4 1,780,840 3,193,126
Cash at bank and in hand 114,483 43,992
1,895,323 3,237,118
Creditors: amounts falling due within one year 5 ( 1,399,772) ( 2,946,320)
Net current assets 495,551 290,798
Total assets less current liabilities 589,061 375,514
Creditors: amounts falling due after more than one year 6 ( 271,309) 0
Provision for liabilities ( 21,539) ( 20,916)
Net assets 296,213 354,598
Capital and reserves
Called-up share capital 7 103 103
Share premium account 11,661 11,661
Profit and loss account 284,449 342,834
Total shareholder's funds 296,213 354,598

For the financial year ending 30 November 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements of AES Sustainability Consultants Limited (registered number: 05610118) were approved and authorised for issue by the Board of Directors on 29 August 2025. They were signed on its behalf by:

A Brooks
Director
AES SUSTAINABILITY CONSULTANTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 November 2024
AES SUSTAINABILITY CONSULTANTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 November 2024
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

AES Sustainability Consultants Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 4b Oaklands Court Tiverton Way, Tiverton Business Park, Tiverton, EX16 6TG, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Employee benefits

Defined contribution schemes
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a reducing balance basis over its expected useful life, as follows:

Fixtures and fittings 20 % reducing balance
Office equipment 5 years straight line
Computer equipment 33.3 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

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.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

2. Employees

2024 2023
Number Number
Monthly average number of persons employed by the Company during the year, including directors 87 59

3. Tangible assets

Fixtures and fittings Office equipment Computer equipment Total
£ £ £ £
Cost
At 01 December 2023 38,873 0 229,127 268,000
Additions 485 3,590 47,804 51,879
At 30 November 2024 39,358 3,590 276,931 319,879
Accumulated depreciation
At 01 December 2023 33,220 0 150,064 183,284
Charge for the financial year 2,859 751 39,475 43,085
At 30 November 2024 36,079 751 189,539 226,369
Net book value
At 30 November 2024 3,279 2,839 87,392 93,510
At 30 November 2023 5,653 0 79,063 84,716

4. Debtors

2024 2023
£ £
Trade debtors 1,506,664 1,331,217
Amounts owed by Group undertakings 50,760 1,715,830
Prepayments and accrued income 191,874 142,013
VAT recoverable 5,116 1,491
Corporation tax 17,403 0
Other debtors 9,023 2,575
1,780,840 3,193,126

5. Creditors: amounts falling due within one year

2024 2023
£ £
Trade creditors 130,949 116,030
Amounts owed to Group undertakings 581,323 2,597,196
Amounts owed to directors 111 111
Other loans 223,541 0
Accruals and deferred income 91,192 64,591
Taxation and social security 154,583 120,264
Other creditors 218,073 48,128
1,399,772 2,946,320

The company has a loan facility which is secured by personal guarantees provided by two of the directors. No other security has been provided in respect of this loan.

6. Creditors: amounts falling due after more than one year

2024 2023
£ £
Other loans (secured) 271,309 0

The company has a loan facility which is secured by personal guarantees provided by two of the directors. No other security has been provided in respect of this loan.

7. Called-up share capital

2024 2023
£ £
Allotted, called-up and fully-paid
10,000 Ordinary A shares of £ 0.01 each 100 100
324 Ordinary C shares of £ 0.01 each 3 3
103 103