Company registration number 13063206 (England and Wales)
AEY Corp Limited
Unaudited financial statements
For the year ended 31 July 2025
AEY Corp Limited
Contents
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 7
AEY Corp Limited
Statement of financial position
As at 31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investment property
4
249,409
-
0
Investments
5
-
0
1
249,409
1
Current assets
Debtors
6
438,077
426,813
Cash at bank and in hand
13,764
128,011
451,841
554,824
Creditors: amounts falling due within one year
7
(59,033)
-
0
Net current assets
392,808
554,824
Total assets less current liabilities
642,217
554,825
Creditors: amounts falling due after more than one year
8
(119,675)
-
0
Net assets
522,542
554,825
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
522,442
554,725
Total equity
522,542
554,825
AEY Corp Limited
Statement of financial position (continued)
As at 31 July 2025
- 2 -

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

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 17 April 2026
Mr S F Taylor
Director
Company registration number 13063206 (England and Wales)
AEY Corp Limited
Notes to the financial statements
For the year ended 31 July 2025
- 3 -
1
Accounting policies
Company information

AEY Corp Limited is a private company limited by shares incorporated in England and Wales. The registered office is 9 Jordan Street, Knott Mill, Manchester, England, M15 4PY.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of investment properties at fair value. The principal accounting policies adopted are set out below.

1.2
Going concern

These financial statements are prepared on the going concern basis. The director has a reasonable expectation that the company will continue in operational existence for the foreseeable future.

1.3
Turnover

Turnover comprises the aggregate of the fair value of the rental services provided, net of value added tax.

Turnover is recognised as those services are provided to the occupants of the property.

1.4
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.5
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

Income from fixed asset investments is received in the form of dividends and is credited to the income statement when received.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand. Bank overdrafts are shown within borrowings in current liabilities.

AEY Corp Limited
Notes to the financial statements (continued)
For the year ended 31 July 2025
1
Accounting policies
(Continued)
- 4 -
1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

AEY Corp Limited
Notes to the financial statements (continued)
For the year ended 31 July 2025
1
Accounting policies
(Continued)
- 5 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Critical judgements

The following judgements (apart from those involving estimates) have had the most significant effect on amounts recognised in the financial statements.

Investment properties

Determining the fair value of the investment properties relies on the judgement of the director.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
AEY Corp Limited
Notes to the financial statements (continued)
For the year ended 31 July 2025
- 6 -
4
Investment property
2025
£
Fair value
At 1 August 2024
-
0
Additions
249,409
At 31 July 2025
249,409

The director considers the historic cost to represent the fair value of the investment property at the statement of financial position date.

5
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
-
0
1
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 1 August 2024 & 31 July 2025
1
Impairment
At 1 August 2024
-
Disposals
1
At 31 July 2025
1
Carrying amount
At 31 July 2025
-
At 31 July 2024
1
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
438,077
426,813
AEY Corp Limited
Notes to the financial statements (continued)
For the year ended 31 July 2025
- 7 -
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
2,619
-
0
Other creditors
56,414
-
0
59,033
-
0
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
119,675
-
0

The bank loan is secured on the investment property held by the company.

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