REGISTERED NUMBER: 06268830 (England and Wales)

Financial Statements

for the Year Ended 31 May 2025

for

Architectural Engineering (Aluminium and

Steel Glazing) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T S Walker

G M Phillips

SECRETARY:

T S Walker

REGISTERED OFFICE:

Unit 6c Peel Road

West Pimbo Industrial Estate

Skelmersdale

Lancashire

WN8 9PT

REGISTERED NUMBER:

06268830 (England and Wales)

ACCOUNTANTS:

John Greenall & Co Limited

20 Crewe Road

Sandbach

Cheshire

CW11 4NE

FIXED ASSETS

Tangible assets

4

77,979

21,148

CURRENT ASSETS

Stocks

755,752

581,046

Debtors

5

1,211,037

1,326,755

Cash at bank

39,284

37,711

2,006,073

1,945,512

CREDITORS

Amounts falling due within one year

6

1,399,085

1,338,370

NET CURRENT ASSETS

606,988

607,142

TOTAL ASSETS LESS CURRENT LIABILITIES

684,967

628,290

CREDITORS

Amounts falling due after more than one year

7

(49,871

)

(12,853

)

PROVISIONS FOR LIABILITIES

(19,495

)

(4,864

)

NET ASSETS

615,601

610,573

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

615,599

610,571

SHAREHOLDERS' FUNDS

615,601

610,573

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 23 April 2026 and were signed on its behalf by:

T S Walker - Director

G M Phillips - Director

1.	STATUTORY INFORMATION

Architectural Engineering (Aluminium and Steel Glazing) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on cost

Fixtures and fittings

-

50% on cost

Motor vehicles

-

25% on cost

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year 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 year 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 50 (2024 - 55 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 June 2024

319,923

184,590

73,648

578,161

Additions

-

1,891

75,340

77,231

At 31 May 2025

319,923

186,481

148,988

655,392

DEPRECIATION

At 1 June 2024

318,344

181,812

56,857

557,013

Charge for year

747

4,669

14,984

20,400

At 31 May 2025

319,091

186,481

71,841

577,413

NET BOOK VALUE

At 31 May 2025

832

-

77,147

77,979

At 31 May 2024

1,579

2,778

16,791

21,148

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 June 2024

59,935

Additions

64,390

At 31 May 2025

124,325

DEPRECIATION

At 1 June 2024

43,144

Charge for year

12,246

At 31 May 2025

55,390

NET BOOK VALUE

At 31 May 2025

68,935

At 31 May 2024

16,791

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade debtors

1,110,149

1,183,810

Other debtors

100,888

142,945

1,211,037

1,326,755

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Bank loans and overdrafts

10,648

10,648

Hire purchase contracts

17,170

12,747

Trade creditors

778,571

631,022

Amounts owed to associates

344,388

344,388

Taxation and social security

111,747

232,064

Other creditors

136,561

107,501

1,399,085

1,338,370

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.25

31.5.24

£

£

Bank loans

1,588

11,791

Hire purchase contracts

48,283

1,062

49,871

12,853