REGISTERED NUMBER: 09847331 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

AE&AE LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

A M Herriot

REGISTERED OFFICE:

83 Long Road

Cambridge

Cambridgeshire,

CB2 8HE

REGISTERED NUMBER:

09847331 (England and Wales)

ACCOUNTANTS:

EV Accountants Limited

Chartered Accountants

Unit 201, Second Floor

Metroline House

118-122 College Road

Harrow

Middlesex

HA1 1BQ

FIXED ASSETS

Property, plant and equipment

4

66

558

CURRENT ASSETS

Debtors

5

66,684

153,716

Cash at bank and in hand

368

21,711

67,052

175,427

CREDITORS

Amounts falling due within one year

6

58,854

168,882

NET CURRENT ASSETS

8,198

6,545

TOTAL ASSETS LESS CURRENT LIABILITIES

8,264

7,103

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

8,164

7,003

SHAREHOLDERS' FUNDS

8,264

7,103

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 director acknowledges his 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 director and authorised for issue on 10 December 2025 and were signed by:

A M Herriot - Director

1.	STATUTORY INFORMATION

AE&AE Ltd 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.

Going concern

The financial statements have been prepared on a going concern basis as the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for a period of at least twelve months from the date of approval of these financial statements.

Turnover

Revenue 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

-

33% on cost

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 1 (2023 - 1 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 January 2024

and 31 December 2024

3,599

DEPRECIATION

At 1 January 2024

3,041

Charge for year

492

At 31 December 2024

3,533

NET BOOK VALUE

At 31 December 2024

66

At 31 December 2023

558

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Other debtors

66,684

153,716

Included within Other debtors (2024: £NIL; 2023: £139,432) is a loan to Meliora Asset Management Ltd, a company registered in England and Wales (Registration number: 04393282). The loan has been fully written off as it is irrecoverable as the company was dissolved on 30 September 2025.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

1,200

-

Taxation and social security

-

100,064

Other creditors

57,654

68,818

58,854

168,882

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

100

Ordinary

£100

100

100