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Registered number: 12566786
A & A CORPORATION LTD
UNAUDITED ACCOUNTS
FOR THE YEAR ENDED 30/04/2025

A & A CORPORATION LTD

ACCOUNTS
FOR THE YEAR ENDED 30/04/2025
DIRECTORS
S A Patel
REGISTERED OFFICE
130 London Road,
Holybourne, Alton,
GU34 4ES
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 12566786

A & A CORPORATION LTD

ACCOUNTS
FOR THE YEAR ENDED 30/04/2025
CONTENTS |  |
|  | Page
Balance Sheet |  | 3
Notes To The Accounts |  | 4-7

A & A CORPORATION LTD

BALANCE SHEET AT 30/04/2025
|  |  |  |  |  | 2025 |  |  |  | 2024
|  | Notes |  |  |  | £ |  |  |  | £
FIXED ASSETS |  |  |  |  |  |  |  |  |  |
Intangible assets |  | 3 |  |  |  | 141,750 |  |  |  | 152,250
Tangible assets |  | 4 |  |  |  | 17,987 |  |  |  | 16,784
|  |  |  |  |  | 159,737 |  |  |  | 169,034
CURRENT ASSETS |  |  |  |  |  |  |  |  |  |
Stock |  |  |  | 35,000 |  |  |  | 29,000 |  |
Debtors |  | 6 |  | 13,875 |  |  |  | 22,691 |  |
Cash at bank and in hand |  |  |  | 39,171 |  |  |  | 30,870 |  |
|  |  |  | 88,046 |  |  |  | 82,561 |  |
CREDITORS: Amounts falling due within one year |  | 7 |  | 25,445 |  |  |  | 29,468 |  |
NET CURRENT ASSETS |  |  |  |  |  | 62,601 |  |  |  | 53,093
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  |  |  |  | 222,338 |  |  |  | 222,127
CREDITORS: Amounts falling due after more than one year |  | 8 |  |  |  | 219,037 |  |  |  | 220,612
NET ASSETS |  |  |  |  |  | 3,301 |  |  |  | 1,515
CAPITAL AND RESERVES |  |  |  |  |  |  |  |  |  |
Called up share capital |  | 9 |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  |  |  | 3,201 |  |  |  | 1,415
SHAREHOLDERS' FUNDS |  |  |  |  |  | 3,301 |  |  |  | 1,515
For the year ending 30/04/2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 14/01/2026 and signed on their behalf by |  |  |  |  |  |  |  |  |  |
S A Patel |  |  |  |  |  |  |  |  |  |
Director |  |  |  |  |  |  |  |  |  |

A & A CORPORATION LTD

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30/04/2025

1. ACCOUNTING POLICIES

1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Depreciation |  |
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machinery |  | reducing balance 25%
Fixtures and Fittings |  | reducing balance 10%
Equipment |  | reducing balance 25%

1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.

1e. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.

A & A CORPORATION LTD

2. EMPLOYEES |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | No. |  | No.
Average number of employees |  |  |  | 9 |  | 10

3. INTANGIBLE FIXED ASSETS |  |  |  |
|  | Purchased |  |
|  | Goodwill |  | Total
|  | £ |  | £
Cost |  |  |  |
At 01/05/2024 |  | 210,000 |  | 210,000
At 30/04/2025 |  | 210,000 |  | 210,000
Depreciation |  |  |  |
At 01/05/2024 |  | 57,750 |  | 57,750
For the year |  | 10,500 |  | 10,500
At 30/04/2025 |  | 68,250 |  | 68,250
Net Book Amounts |  |  |  |
At 30/04/2025 |  | 141,750 |  | 141,750
At 30/04/2024 |  | 152,250 |  | 152,250

4. TANGIBLE FIXED ASSETS |  |  |  |  |  |
|  | Land And |  | Plant and |  |
|  | Buildings |  | Machinery Etc. |  | Total
|  | £ |  | £ |  | £
Cost |  |  |  |  |  |
At 01/05/2024 |  | 1,000 |  | 20,807 |  | 21,807
Additions |  | - |  | 3,179 |  | 3,179
At 30/04/2025 |  | 1,000 |  | 23,986 |  | 24,986
Depreciation |  |  |  |  |  |
At 01/05/2024 |  | - |  | 5,023 |  | 5,023
For the year |  | - |  | 1,976 |  | 1,976
At 30/04/2025 |  | - |  | 6,999 |  | 6,999
Net Book Amounts |  |  |  |  |  |
At 30/04/2025 |  | 1,000 |  | 16,987 |  | 17,987
At 30/04/2024 |  | 1,000 |  | 15,784 |  | 16,784

A & A CORPORATION LTD

5. STOCK |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Stock comprises: |  |  |  |  |  |
Stock |  |  |  | 35,000 |  | 29,000
|  |  |  | 35,000 |  | 29,000

6. DEBTORS |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Amounts falling due within one year: |  |  |  |  |  |
Trade debtors |  |  |  | 7,500 |  | -
Other debtors |  |  |  | 6,375 |  | 22,691
|  |  |  | 13,875 |  | 22,691

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Trade creditors |  |  |  | 6,838 |  | 15,396
Taxation and social security |  |  |  | 12,625 |  | 8,537
Other creditors |  |  |  | 5,982 |  | 5,535
|  |  |  | 25,445 |  | 29,468

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Bank loans and overdrafts |  |  |  | 219,037 |  | 220,612
|  |  |  | 219,037 |  | 220,612
Included in other creditors are: |  |  |  |  |  |

A & A CORPORATION LTD

9. SHARE CAPITAL |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Allotted, issued and fully paid: |  |  |  |  |  |
100 Class 1 shares of £1 each |  |  |  | 100 |  | 100
|  |  |  | 100 |  | 100