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Company Registration Number: 02098549

A & E Supplies Limited

Unaudited Financial Statements

for the financial year ended 31 March 2025

A & E SUPPLIES LIMITED

Directors and Other Information

Directors | Mr Andrew Hurford (Resigned 4 April 2025)
| Mrs Eileen Hurford (Resigned 4 April 2025)
Company Registration Number | 02098549
Registered Office and Business Address | 1a The Moorings
| Dane Road Industrial Estate
| Sale
| Cheshire
| M33 7BH
Accountants | TWJ Partnership LLP
| Chartered Accountants
| 1a The Moorings
| Dane Road
| Sale
| Cheshire
| M33 7BH
| England

A & E SUPPLIES LIMITED

Company Registration Number: 02098549

Statement of Financial Position

as at 31 March 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Non-Current Assets

Property, plant and equipment |  | 4 | 74,799 |  | 295,107
|  |  | ───────── |  | ─────────
Current Assets

Stocks |  | 5 | 21,500 |  | 17,400
Debtors |  | 6 | 308,886 |  | 280,797
Cash and cash equivalents |  |  | 879,082 |  | 553,149
|  |  | ───────── |  | ─────────
|  |  | 1,209,468 |  | 851,346
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 7 | (317,316) |  | (248,654)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 892,152 |  | 602,692
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 966,951 |  | 897,799
Provisions for liabilities |  | 9 | (18,700) |  | (126,985)
|  |  | ───────── |  | ─────────
Net Assets |  |  | 948,251 |  | 770,814
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 2 |  | 2
Retained earnings |  |  | 948,249 |  | 770,812
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 948,251 |  | 770,814
|  |  | ═════════ |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Income Statement and Directors' Report.

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 24 March 2026 and signed on its behalf by

________________________________ |  |  |  |  |
Mr Andrew Hurford |  |  |  |  |
Director |  |  |  |  |

A & E SUPPLIES LIMITED

Notes to the Financial Statements

for the financial year ended 31 March 2025

1. | General Information
| A & E Supplies Limited is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 02098549. The registered office of the company is 1a The Moorings, Dane Road Industrial Estate, Sale, Cheshire, M33 7BH which is also the principal place of business of the company. The principal activity of the company is label printing. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 31 March 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
| Property, plant and equipment and depreciation
| Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. Cost comprises purchase price and other directly attributable costs. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:
|  | Plant and machinery | - | 10% Straight line
|  | Fixtures, fittings and equipment | - | 33.3% Straight line
|  | Motor vehicles | - | 25% Straight line
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Leasing and hire purchases
| Property, plant and equipment held under leasing and Hire Purchases arrangements which transfer substantially all the risks and rewards of ownership to the company are capitalised and included in the Statement of Financial Position at their cost or valuation, less depreciation. The corresponding commitments are recorded as liabilities. Payments in respect of these obligations are treated as consisting of capital and interest elements, with interest charged to the Income Statement.
| Stocks
| Stocks are valued at the lower of cost and net realisable value. Stocks are determined on a first-in first-out basis. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Provisions
| Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Employee benefits
| The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
| The average monthly number of employees, including directors, during the financial year was 5, (2024 - 5).
|  | 2025 | 2024
|  | Number | Number
| Directors | 2 | 2
| Employees | 3 | 3
|  | ───────── | ─────────
|  | 5 | 5
|  | ═════════ | ═════════

4. | Property, plant and equipment
|  | Plant and | Fixtures, | Motor | Total
|  | machinery | fittings and | vehicles |
|  |  | equipment |  |
|  | £ | £ | £ | £
| Cost
| At 1 April 2024 | 1,120,295 | 4,735 | 20,821 | 1,145,851
| Disposals | (328,000) | - | - | (328,000)
|  | ───────── | ───────── | ───────── | ─────────
| At 31 March 2025 | 792,295 | 4,735 | 20,821 | 817,851
|  | ───────── | ───────── | ───────── | ─────────
| Depreciation
| At 1 April 2024 | 825,420 | 4,503 | 20,821 | 850,744
| Charge for the financial year | 56,084 | 224 | - | 56,308
| On disposals | (164,000) | - | - | (164,000)
|  | ───────── | ───────── | ───────── | ─────────
| At 31 March 2025 | 717,504 | 4,727 | 20,821 | 743,052
|  | ───────── | ───────── | ───────── | ─────────
| Net book value
| At 31 March 2025 | 74,791 | 8 | - | 74,799
|  | ═════════ | ═════════ | ═════════ | ═════════
| At 31 March 2024 | 294,875 | 232 | - | 295,107
|  | ═════════ | ═════════ | ═════════ | ═════════

5. | Stocks | 2025 | 2024
|  | £ | £
| Finished goods and goods for resale | 21,500 | 17,400
|  | ═════════ | ═════════
| The replacement cost of stock did not differ significantly from the figures shown.

6. | Debtors | 2025 | 2024
|  | £ | £
| Trade debtors | 114,804 | 86,878
| Other debtors | 194,082 | 193,434
| Taxation and social security costs (Note 8) | - | 485
|  | ───────── | ─────────
|  | 308,886 | 280,797
|  | ═════════ | ═════════

7. | Creditors | 2025 | 2024
| Amounts falling due within one year | £ | £
| Trade creditors | 17,458 | 56,591
| Taxation and social security costs (Note 8) | 211,928 | 116,834
| Directors' current accounts | 84,799 | 72,584
| Other creditors | 131 | -
| Accruals | 3,000 | 2,645
|  | ───────── | ─────────
|  | 317,316 | 248,654
|  | ═════════ | ═════════

8. | Taxation and social security | 2025 | 2024
|  | £ | £
| Debtors:
| User defined taxation debtor | - | 485
|  | ═════════ | ═════════
| Creditors:
| VAT | 21,390 | 29,615
| Corporation tax | 183,900 | 82,877
| PAYE / NI | 4,989 | 4,342
| Wages control account | 1,649 | -
|  | ───────── | ─────────
|  | 211,928 | 116,834
|  | ═════════ | ═════════

9. | Provisions for liabilities
| The amounts provided for deferred taxation are analysed below:
|  | Capital | Total | Total
|  | allowances |  |
|  |  | 2025 | 2024
|  | £ | £ | £
| At financial year start | 126,985 | 126,985 | 126,985
| Released during the financial year | (108,285) | (108,285) | -
|  | ───────── | ───────── | ─────────
| At financial year end | 18,700 | 18,700 | 126,985
|  | ═════════ | ═════════ | ═════════

10. | Capital commitments
| The company had no material capital commitments at the financial year-ended 31 March 2025.

11. | Directors' advances, credits and guarantees
| During the financial year, the company made no loans to the directors.

12. | Events After the End of the Reporting Period
| At 4th April 2025, Hurfco Ltd purchased 100% of the share capital in A&E Supplies Limited.