REGISTERED NUMBER: SC816375 (Scotland)

Unaudited Financial Statements

for the Period 14 July 2024 to 31 July 2025

for

AE Invest Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Investment property

4

364,000

CURRENT ASSETS

Cash at bank

101,911

CREDITORS

Amounts falling due within one year

5

442,138

NET CURRENT LIABILITIES

(340,227

)

TOTAL ASSETS LESS CURRENT LIABILITIES

23,773

PROVISIONS FOR LIABILITIES

3,230

NET ASSETS

20,543

CAPITAL AND RESERVES

Called up share capital

1

Fair value reserve

6

13,770

Retained earnings

6,772

SHAREHOLDERS' FUNDS

20,543

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 July 2025 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 15 December 2025 and were signed by:

Mr. Alexandru Enache - Director

1.	STATUTORY INFORMATION

AE Invest Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number:

SC816375

Registered office:

Flat 3/1

4 Festival Court

Glasgow

G51 1BA

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.

Critical accounting judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Turnover

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

Investment property

The above amount is considered to be the open market value of the investment properties held at the balance sheet date as valued by the director.

Taxation

Taxation for the period 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 period 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.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Trade debtors

Trade debtors are recognised at the transaction price.

Trade debtors are reviewed on an annual basis and any provision for bad debts are taken through profit and loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelvemonths after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised at the transaction price and subsequently measured at amortised cost using the effective interest method.

Dividends

Dividend distribution to the company's shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

Going concern

At the balance sheet date, the company had net current liabilities of £340,227. The director has pledged to financially support the company for a period of at least 12 months from the date of signing and therefore feels it is appropriate to prepare the accounts under the going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Additions

347,000

Revaluations

17,000

At 31 July 2025

364,000

NET BOOK VALUE

At 31 July 2025

364,000

Fair value at 31 July 2025 is represented by:

£

Valuation in 2025

17,000

Cost

347,000

364,000

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Taxation and social security

1,659

Other creditors

440,479

442,138

6.

RESERVES

Fair

value

reserve

£

Gain less def tax

13,770

At 31 July 2025

13,770

7.	RELATED PARTY DISCLOSURES

At the balance sheet date the company owes £440,000 to a related party. There are no terms for repayment of this loan and interest is not being charged, the loan is repayable on demand.

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr. Alexandru Enache.