REGISTERED NUMBER: 09149784 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

A E M BUILDING SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr S Moore

Mrs M Moore

REGISTERED OFFICE:

1 Appleton Court

Calder Business Park

Wakefield

West Yorkshire

WF2 7AR

REGISTERED NUMBER:

09149784 (England and Wales)

ACCOUNTANTS:

Gibson Booth Limited

12 Victoria Road

Barnsley

South Yorkshire

S70 2BB

BANKERS:

Santander

Bridle Road

Bootle

Liverpool

Merseyside

L30 4GB

FIXED ASSETS

Tangible assets

4

2,631

2,376

CURRENT ASSETS

Debtors

5

119,351

100,056

Cash at bank

97,996

48,254

217,347

148,310

CREDITORS

Amounts falling due within one year

6

196,894

138,452

NET CURRENT ASSETS

20,453

9,858

TOTAL ASSETS LESS CURRENT LIABILITIES

23,084

12,234

CREDITORS

Amounts falling due after more than one year

7

-

8,333

NET ASSETS

23,084

3,901

CAPITAL AND RESERVES

Called up share capital

8

8

8

Capital redemption reserve

8

8

Retained earnings

23,068

3,885

SHAREHOLDERS' FUNDS

23,084

3,901

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 12 December 2025 and were signed on its behalf by:

Mrs M Moore - Director

1.	STATUTORY INFORMATION

A E M Building Services 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.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

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.

Significant judgements and estimates

No judgements have been made in the process of applying the below accounting policies that have had the most significant effect on amounts recognised in the financial statements.

There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Turnover

Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts.

When the outcome of a transaction can be estimated reliably, turnover from management of real estate services is recognised by reference to the stage of completion at the balance sheet date.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended.

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

Computer equipment

-25% on reducing balance

Motor vehicles

-25% on straight line

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 August 2024

11,953

4,246

16,199

Additions

-

599

599

Disposals

-

(1,273

)

(1,273

)

At 31 July 2025

11,953

3,572

15,525

DEPRECIATION

At 1 August 2024

10,453

3,370

13,823

Charge for year

-

253

253

Eliminated on disposal

-

(1,182

)

(1,182

)

At 31 July 2025

10,453

2,441

12,894

NET BOOK VALUE

At 31 July 2025

1,500

1,131

2,631

At 31 July 2024

1,500

876

2,376

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

116,545

98,287

Prepayments and accrued income

2,806

1,769

119,351

100,056

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

8,333

10,000

Trade creditors

140,872

87,009

Corporation tax

23,909

20,215

Social security and other taxes

2,083

1,575

VAT

17,464

15,303

Other creditors

1,867

2,037

Directors' current accounts

222

181

Accrued expenses

2,144

2,132

196,894

138,452

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans - 1-5 years

-

8,333

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

£

4

A Ordinary

£1

4

4

4

C Ordinary

£1

4

4

8

8