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Company No: 15294175 (England and Wales)

# ALDERMAN ENGINEERING HOLDINGS LIMITED

### Unaudited Financial Statements
For the financial year ended 31 May 2025
Pages for filing with the registrar

ALDERMAN ENGINEERING HOLDINGS LIMITED

## Unaudited Financial Statements

For the financial year ended 31 May 2025

Contents

ALDERMAN ENGINEERING HOLDINGS LIMITED

## STATEMENT OF FINANCIAL POSITION

As at 31 May 2025
ALDERMAN ENGINEERING HOLDINGS LIMITED

## STATEMENT OF FINANCIAL POSITION (continued)

As at 31 May 2025

| Note | 31.05.2025 |  | 31.05.2024
|  | £ |  | £
Fixed assets |  |  |  |
Investment property | 3 | 1,265,250 |  | 1,265,250
Investments | 4 | 100 |  | 100
|  | 1,265,350 |  | 1,265,350
Current assets |  |  |  |
Debtors | 5 | 13,050 |  | 0
Cash at bank and in hand |  | 412,652 |  | 8,000
|  | 425,702 |  | 8,000
Creditors: amounts falling due within one year | 6 | ( 437,152) |  | ( 53,250)
Net current liabilities |  | (11,450) |  | (45,250)
Total assets less current liabilities |  | 1,253,900 |  | 1,220,100
Creditors: amounts falling due after more than one year | 7 | ( 1,215,000) |  | ( 1,215,000)
Net assets |  | 38,900 |  | 5,100
Capital and reserves |  |  |  |
Called-up share capital | 8 | 100 |  | 100
Profit and loss account |  | 38,800 |  | 5,000
Total shareholders' funds |  | 38,900 |  | 5,100

For the financial year ending 31 May 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Alderman Engineering Holdings Limited (registered number: 15294175) were approved and authorised for issue by the Director on 03 October 2025. They were signed on its behalf by:

Karen Louise Friendship Director |

ALDERMAN ENGINEERING HOLDINGS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 May 2025
ALDERMAN ENGINEERING HOLDINGS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 May 2025

##### 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 period, unless otherwise stated.

##### General information and basis of accounting

Alderman Engineering Holdings 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 Bell Close Newnham Industrial Estate, Plympton, Plymouth, PL7 4JH, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and 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 director has assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The director has 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. The amount owed to the director will not be recalled for a period of at least 12 months from the date of signing. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the Company as an individual entity and not about its group.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Dividend income

Dividend income from investments is recognised when the shareholders' rights to receive payment have been established (provided that it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably).

##### 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 Statement of Financial Position date.

##### Leases

The Company as lessor
Amounts due from lessees under finance leases are recognised as receivables at the amount of the company’s net investment in the leases. Finance lease income is allocated to accounting periods so as to reflect a constant periodic rate of return on the company’s net investment outstanding in respect of leases.
Rental income from operating leases is recognised on a straight-line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight-line basis over the lease term.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

##### Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

##### Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### 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.

##### Ordinary share capital

The ordinary share capital of the Company is presented as equity.

##### Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

#### 2. Employees

| Year ended 31.05.2025 |  | Period from 20.11.2023 to 31.05.2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 1 |  | 1

#### 3. Investment property

| Investment property
| £
Valuation |
As at 01 June 2024 | 1,265,250
As at 31 May 2025 | 1,265,250

Valuation

The fair value has been determined by the director, on an open market value for existing use basis.

#### 4. Fixed asset investments

Investments in subsidiaries

| 31.05.2025
| £
Cost |
At 01 June 2024 | 100
At 31 May 2025 | 100
Carrying value at 31 May 2025 | 100
Carrying value at 31 May 2024 | 100

#### 5. Debtors

| 31.05.2025 |  | 31.05.2024
| £ |  | £
Amounts owed by Group undertakings | 13,050 |  | 0

#### 6. Creditors: amounts falling due within one year

| 31.05.2025 |  | 31.05.2024
| £ |  | £
Amounts owed to director | 360,000 |  | 0
Accruals | 2,585 |  | 3,000
Taxation and social security | 11,267 |  | 0
Other creditors | 63,300 |  | 50,250
| 437,152 |  | 53,250

There are no amounts included above in respect of which any security has been given by the small entity.
Amounts owed to Director are repayable on demand and do not bear interest.

#### 7. Creditors: amounts falling due after more than one year

| 31.05.2025 |  | 31.05.2024
| £ |  | £
Other creditors | 1,215,000 |  | 1,215,000

There are no amounts included above in respect of which any security has been given by the small entity.

#### 8. Called-up share capital

| 31.05.2025 |  | 31.05.2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
49 Ordinary shares of £ 1.00 each | 49 |  | 49
33 A Ordinary shares of £ 1.00 each | 33 |  | 33
18 B Ordinary shares of £ 1.00 each | 18 |  | 18
| 100 |  | 100
1,215,000 3.00% Redeemable cumulative preference shares of £ 1.00 each | 1,215,000 |  | 1,215,000
| 1,215,100 |  | 1,215,100

#### 9. Related party transactions

Transactions with entities in which the entity itself has a participating interest

As the Company is the Parent of a wholly owned subsidiary, Alderman Tooling Limited, the company has taken advantage of the exemption contained in s. 1AC.35 of FRS102, and not disclosed transactions or balances with wholly owned subsidiaries which form part of the group.

Transactions with the entity's director

| 31.05.2025 |  | 31.05.2024
| £ |  | £
Amounts owed to the Director | 360,000 |  | 0

Other related party transactions

| 31.05.2025 |  | 31.05.2024
| £ |  | £
Preference shares owing to a close family member of the Director | 1,215,000 |  | 1,215,000
Dividends paid to entities with beneficiaries that are close family members of a Director | 13,050 |  | 0
Balance due to entities with beneficiaries that are close family members of a Director | 13,050 |  | 0

Formal dividend waivers have been drawn up in respect of the dividends due on the preference shares issued during the period and as such no dividends have been accrued.
As a parent company of wholly owned subsidiary undertakings, the company has taken advantage of the exemption in paragraph 1AC.35 of FRS102 in not disclosing intra group transactions where 100% of the voting rights are controlled within the group.