REGISTERED NUMBER: 06793201 (England and Wales)

AA Utilities Limited

Unaudited Financial Statements

For The Year Ended

31st March 2025

Page

Balance Sheet

1

Notes to the Financial Statements

2

to

4

FIXED ASSETS

Intangible assets

4

6,500

13,000

Tangible assets

5

132,299

125,721

138,799

138,721

CURRENT ASSETS

Debtors

6

183,470

128,278

Cash at bank

42,822

179,132

226,292

307,410

CREDITORS

Amounts falling due within one year

7

82,619

84,158

NET CURRENT ASSETS

143,673

223,252

TOTAL ASSETS LESS CURRENT LIABILITIES

282,472

361,973

CREDITORS

Amounts falling due after more than one year

8

(3,538

)

(13,955

)

PROVISIONS FOR LIABILITIES

(28,808

)

(30,455

)

NET ASSETS

250,126

317,563

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

250,026

317,463

SHAREHOLDERS' FUNDS

250,126

317,563

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 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 23rd December 2025 and were signed on its behalf by:

A Aldous - Director

D C Allen - Director

1.	STATUTORY INFORMATION

AA Utilities Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

06793201

Registered office:

8 Hopper Way

Diss Business Park

Diss

Norfolk

IP22 4GT

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of ten years.

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.

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

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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.

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 - 9 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st April 2024

and 31st March 2025

100,000

AMORTISATION

At 1st April 2024

87,000

Charge for year

6,500

At 31st March 2025

93,500

NET BOOK VALUE

At 31st March 2025

6,500

At 31st March 2024

13,000

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1st April 2024

98,755

208,304

1,318

308,377

Additions

18,750

29,815

-

48,565

Disposals

(21,700

)

-

-

(21,700

)

At 31st March 2025

95,805

238,119

1,318

335,242

DEPRECIATION

At 1st April 2024

61,074

120,685

897

182,656

Charge for year

7,150

22,526

105

29,781

Eliminated on disposal

(9,494

)

-

-

(9,494

)

At 31st March 2025

58,730

143,211

1,002

202,943

NET BOOK VALUE

At 31st March 2025

37,075

94,908

316

132,299

At 31st March 2024

37,681

87,619

421

125,721

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

84,577

58,154

Other debtors

98,893

70,124

183,470

128,278

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,417

10,160

Trade creditors

13,082

17,107

Taxation and social security

40,303

51,079

Other creditors

18,817

5,812

82,619

84,158

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

3,538

13,955

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31st March 2025 and 31st March 2024:

2025

2024

£

£

A Aldous

Balance outstanding at start of year

26,047

25,144

Amounts advanced

15,101

26,103

Amounts repaid

(26,362

)

(25,200

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

14,786

26,047

D C Allen

Balance outstanding at start of year

(3,588

)

14,337

Amounts advanced

13,526

7,275

Amounts repaid

(26,362

)

(25,200

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(16,424

)

(3,588

)

Interest was charged on the loans to the directors at 2.25% p.a., the loan brought forward was repaid on 20 May 2025. The subsequent loan was repaid on 22 December 2025.