REGISTERED NUMBER: 09493787 (England and Wales)

Report of the Directors and

Audited Financial Statements for the Year Ended 28 February 2025

for

Browston Instruments Limited

Page

Company Information

1

Report of the Directors

2

Balance Sheet

4

Notes to the Financial Statements

5

Directors:

Mrs T Darling

Mr A P Darling

Secretary:

Mrs T Darling

Registered office:

Marine House

Marine Park

Gapton Hall Road

Great Yarmouth

Norfolk

NR31 0NB

Registered number:

09493787 (England and Wales)

Senior statutory auditor:

Henry Pettitt FCA CTA

Auditors:

Stephenson Smart (East Anglia) Limited

Statutory Auditor

East Coast House

Galahad Road

Gorleston

Great Yarmouth

Norfolk

NR31 7RU

The directors present their report with the financial statements of the company for the year ended 28 February 2025.

Principal activity

The principal activity of the company in the year under review was that of manufacture of electronic measuring and test equipment.

Directors

The directors shown below have held office during the whole of the period from 1 March 2024 to the date of this report.

Mrs T Darling

Mr A P Darling

Statement of directors' responsibilities

The directors are responsible for preparing the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

-	select suitable accounting policies and then apply them consistently;

-	make judgements and accounting estimates that are reasonable and prudent;

-	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Statement as to disclosure of information to auditors

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he or she ought to have taken as a director in order to make himself or herself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

Auditors

The auditors, Stephenson Smart (East Anglia) Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

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:

Mr A P Darling - Director

14 November 2025

Fixed assets

Intangible assets

6

11,220

11,940

Tangible assets

7

-

114

11,220

12,054

Current assets

Stocks

500

500

Debtors

8

43,205

37,355

43,705

37,855

Creditors

Amounts falling due within one year

9

(10,362

)

(7,362

)

Net current assets

33,343

30,493

Total assets less current liabilities

44,563

42,547

Provisions for liabilities

-

(29

)

Net assets

44,563

42,518

Capital and reserves

Called up share capital

100

100

Retained earnings

44,463

42,418

44,563

42,518

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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 November 2025 and were signed on its behalf by:

Mr A P Darling - Director

1.	Statutory information

Browston Instruments 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.

2.	Statement of compliance

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.

3.	Accounting policies

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Critical accounting judgements and key sources of estimation uncertainty

The critical accounting judgements and key sources of uncertainty are considered to be the intangible fixed assets useful economic life.

The useful economic life of intangible fixed assets has been estimated by the directors. This estimate has been deemed to be reliable at the balance sheet date.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover is solely generated from the use of intellectual property and is recognised on a monthly basis.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Intangible fixed assets are being amortised evenly over a useful life of 25 years.

Tangible fixed assets

Tangible fixed assets are initially recognised at cost. After initial recognition, tangible fixed assets are measured at cost less any accumulated depreciation and impairment losses.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment - 25% p.a. reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Net realisable value of stock items are estimated using the selling prices of comparable products.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

4.	Employees and directors

The average number of employees during the year was 2 (2024 - 2 ) .

5.	Auditors' remuneration

2025

2024

£

£

Fees payable to the company's auditors for the audit of the company's financial statements

4,000

1,500

6.	Intangible fixed assets

Intellectual

Property

£

Cost

At 1 March 2024

and 28 February 2025

18,000

Amortisation

At 1 March 2024

6,060

Amortisation for year

720

At 28 February 2025

6,780

Net book value

At 28 February 2025

11,220

At 29 February 2024

11,940

7.	Tangible fixed assets

Computer

equipment

£

Cost

At 1 March 2024

1,260

Disposals

(1,260

)

At 28 February 2025

-

Depreciation

At 1 March 2024

1,146

Charge for year

29

Eliminated on disposal

(1,175

)

At 28 February 2025

-

Net book value

At 28 February 2025

-

At 29 February 2024

114

8.

Debtors: amounts falling due within one year

2025

2024

£

£

Amounts owed by group undertakings

43,205

37,355

9.

Creditors: amounts falling due within one year

2025

2024

£

£

Amounts owed to group undertakings

4,862

3,451

Taxation and social security

500

1,411

Other creditors

5,000

2,500

10,362

7,362

10.	Disclosure under Section 444(5B) of the Companies Act 2006

The report of the Auditors was unqualified.

The senior statutory auditor was Henry Pettitt FCA CTA .

The statutory auditor was Stephenson Smart (East Anglia) Limited.

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.

12.	Ultimate controlling party

The parent company and controlling party is AAE Technologies Ltd.

The registered office of AAE Technologies Ltd is Marine House, Marine Park, Gapton Hall Road, Great Yarmouth, Norfolk, NR31 0NB. The group consolidated accounts are available from the Registrar of Companies