Company No: 07303104 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

Alessandro Tranquillo

REGISTERED OFFICE	8-10 St Andrews Hill
	Norwich
	NR2 1AD
	United Kingdom

COMPANY NUMBER

07303104 (England and Wales)

CHARTERED ACCOUNTANTS	Gascoynes
	Gascoyne House
	Moseleys Farm Business Centre
	Fornham All Saints
	Bury St Edmunds
	Suffolk
	IP28 6JY

	Note	2025		2024
		£		£
Fixed assets
Intangible assets	3	2		2
Tangible assets	4	35,419		42,548
		35,421		42,550
Current assets
Stocks	5	11,453		10,500
Debtors	6	57,463		52,850
Cash at bank and in hand		8,731		24,647
		77,647		87,997
Creditors: amounts falling due within one year	7	( 115,804)		( 100,527)
Net current liabilities		(38,157)		(12,530)
Total assets less current liabilities		(2,736)		30,020
Creditors: amounts falling due after more than one year	8	( 20,343)		( 31,838)
Net liabilities		( 23,079)		( 1,818)
Capital and reserves
Called-up share capital	9	100		100
Profit and loss account		( 23,179 )		( 1,918 )
Total shareholder's deficit		( 23,079)		( 1,818)

For the financial year ending 31 July 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Double AA Limited (registered number: 07303104) were approved and authorised for issue by the Director on 12 December 2025. They were signed on its behalf by:

Alessandro Tranquillo Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Double AA Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 8-10 St Andrews Hill, Norwich, NR2 1AD, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill

not amortised

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	15 years straight line
Plant and machinery	20 % reducing balance
Fixtures and fittings	20 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	14		13

3. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 August 2024	2		2
At 31 July 2025	2		2
Accumulated amortisation
At 01 August 2024	0		0
At 31 July 2025	0		0
Net book value
At 31 July 2025	2		2
At 31 July 2024	2		2

4. Tangible assets

	Land and buildings		Plant and machinery		Fixtures and fittings		Total
	£		£		£		£
Cost
At 01 August 2024	42,829		52,556		76,599		171,984
Additions	0		640		187		827
At 31 July 2025	42,829		53,196		76,786		172,811
Accumulated depreciation
At 01 August 2024	24,909		42,602		61,925		129,436
Charge for the financial year	2,977		2,013		2,966		7,956
At 31 July 2025	27,886		44,615		64,891		137,392
Net book value
At 31 July 2025	14,943		8,581		11,895		35,419
At 31 July 2024	17,920		9,954		14,674		42,548

5. Stocks

	2025		2024
	£		£
Stocks	11,453		10,500

6. Debtors

	2025		2024
	£		£
Other debtors	57,463		52,850

7. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	26,990		11,440
Trade creditors	41,296		41,151
Taxation and social security	24,013		25,216
Other creditors	23,505		22,720
	115,804		100,527

8. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	20,343		31,838

There are no amounts included above in respect of which any security has been given by the small entity.

9. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100

10. Related party transactions

Transactions with the entity's director

	2025		2024
	£		£
Amounts owed to Double AA Limited	38,856		30,149