REGISTERED NUMBER: 08654639 (England and Wales)

Financial Statements for the Year Ended 31st March 2025

for

Aubrin Rentals Limited

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

Mr B W Harris

Mrs A M Harris

REGISTERED OFFICE:

1-3 Manor Road

Chatham

Kent

ME4 6AE

REGISTERED NUMBER:

08654639 (England and Wales)

ACCOUNTANTS:

Beak Kemmenoe

Chartered Accountants

1-3 Manor Road

Chatham

Kent

ME4 6AE

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Aubrin Rentals Limited for the year ended 31st March 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Aubrin Rentals Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Aubrin Rentals Limited and state those matters that we have agreed to state to the Board of Directors of Aubrin Rentals Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Aubrin Rentals Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Aubrin Rentals Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Aubrin Rentals Limited. You consider that Aubrin Rentals Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Aubrin Rentals Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Beak Kemmenoe

Chartered Accountants

1-3 Manor Road

Chatham

Kent

ME4 6AE

22nd November 2025

FIXED ASSETS

Tangible assets

4

-

81

Investment property

5

1,648,000

1,133,120

1,648,000

1,133,201

CURRENT ASSETS

Debtors

6

546,698

546,822

Cash at bank

30,067

50,860

576,765

597,682

CREDITORS

Amounts falling due within one year

7

1,487,287

865,841

NET CURRENT LIABILITIES

(910,522

)

(268,159

)

TOTAL ASSETS LESS CURRENT LIABILITIES

737,478

865,042

PROVISIONS FOR LIABILITIES

36,760

73,304

NET ASSETS

700,718

791,738

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

145,309

254,942

Retained earnings

555,309

536,696

SHAREHOLDERS' FUNDS

700,718

791,738

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22nd November 2025 and were signed on its behalf by:

Mr B W Harris - Director

1.	STATUTORY INFORMATION

Aubrin Rentals 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.	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 as modified by the revaluation of certain assets.

Turnover

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

Tangible fixed assets

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

Plant and machinery etc

-

20% on cost

Investment property

The company's investment property is included at fair value. Fair value gains and losses are recognised in the Income Statement. Deferred taxation is provided on these gains. Accumulated fair value adjustments are held in the Fair value reserve.

Taxation

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

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st April 2024

and 31st March 2025

404

DEPRECIATION

At 1st April 2024

323

Charge for year

81

At 31st March 2025

404

NET BOOK VALUE

At 31st March 2025

-

At 31st March 2024

81

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st April 2024

1,133,120

Additions

661,057

Revaluations

(146,177

)

At 31st March 2025

1,648,000

NET BOOK VALUE

At 31st March 2025

1,648,000

At 31st March 2024

1,133,120

Fair value at 31st March 2025 is represented by:

£

Valuation in 2016

106,356

Valuation in 2017

35,000

Valuation in 2018

27,307

Valuation in 2019

13,050

Valuation in 2020

105,315

Valuation in 2021

216,363

Valuation in 2022

24,052

Valuation in 2023

(201,186

)

Valuation in 2024

1,989

Valuation in 2025

(146,177

)

Cost

1,465,931

1,648,000

6.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Other debtors

726

497

Amounts falling due after more than one year:

Other debtors

545,972

546,325

Aggregate amounts

546,698

546,822

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

4,385

4,399

Other creditors

1,482,902

861,442

1,487,287

865,841