Aerofloor Limited - Filleted accounts

Registered number

02242736

Aerofloor Limited

Filleted Accounts

31 March 2025

Aerofloor Limited
Registered number:		02242736
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		5,163			6,074

Current assets
Stocks		33,726			39,579
Debtors	4	8,340			28,964
Investments held as current assets	5	70,000			70,000
Cash at bank and in hand		109,512			4,063
		221,578			142,606

Creditors: amounts falling due within one year	6	(125,382)			(116,706)

Net current assets			96,196			25,900

Total assets less current liabilities			101,359			31,974

Creditors: amounts falling due after more than one year	7		-			(7,064)



Net assets			101,359			24,910

Capital and reserves
Called up share capital			5,000			5,000
Profit and loss account			96,359			19,910

Shareholder's funds			101,359			24,910

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




D Welsh
Director
Approved by the board on 9 December 2025

Aerofloor Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Going Concern
	The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold land and buildings			over the lease term
	Plant and machinery			15% WDV
	Motor Vehicles			over 3 years

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					3		3


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2024	98,094		82,196		3,000		183,290
	At 31 March 2025	98,094		82,196		3,000		183,290

	Depreciation
	At 1 April 2024	98,094		76,122		3,000		177,216
	Charge for the year	-		911		-		911
	At 31 March 2025	98,094		77,033		3,000		178,127

	Net book value
	At 31 March 2025	-		5,163		-		5,163
	At 31 March 2024	-		6,074		-		6,074


4	Debtors					2025		2024
£							£

	Trade debtors					(196)		20,525
	Other debtors					8,536		8,439
						8,340		28,964


5	Investments held as current assets					2025		2024
£							£
	Fair value
	Unlisted investments					70,000		70,000



6	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					7,064		23,977
	Trade creditors					40,877		30,107
	Amounts owed to group undertakings and undertakings in which the company has a participating interest					60,140		60,140
	Taxation and social security costs					16,538		1,719
	Other creditors					763		763
						125,382		116,706


7	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					-		7,064


8	Controlling party

	The ultimate controlling party is that of the parent holding company, Aerofloor Investments Ltd.


9	Other information

	Aerofloor Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Unit M
	Global Park Moorside
	Colchester
	England
	CO1 2TJ