REGISTERED NUMBER: 04839219 (England and Wales)

Financial Statements for the Year Ended 31 July 2025

for

Aaron Homes Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S J Ledwidge

SECRETARY:

Mrs S A Ledwidge

REGISTERED OFFICE:

Belfry House

Bell Lane

Hertford

Hertfordshire

SG14 1BP

REGISTERED NUMBER:

04839219 (England and Wales)

ACCOUNTANTS:

Chaves LLP

Belfry House

Bell Lane

Hertford

Hertfordshire

SG14 1BP

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

504

672

504

672

CURRENT ASSETS

Stocks

-

953,772

Debtors

219,468

235,359

Cash at bank

11,829

891

231,297

1,190,022

CREDITORS

Amounts falling due within one year

130,925

1,111,375

NET CURRENT ASSETS

100,372

78,647

TOTAL ASSETS LESS CURRENT LIABILITIES

100,876

79,319

PROVISIONS FOR LIABILITIES

6

-

128

NET ASSETS

100,876

79,191

CAPITAL AND RESERVES

Called up share capital

7

1,200

300

Retained earnings

99,676

78,891

SHAREHOLDERS' FUNDS

100,876

79,191

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

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

The director acknowledges his 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 July 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 April 2026 and were signed by:

S J Ledwidge - Director

1.	STATUTORY INFORMATION

Aaron Homes 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Office equipment

-

25% on reducing balance

Stocks

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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 August 2024

and 31 July 2025

35,000

AMORTISATION

At 1 August 2024

and 31 July 2025

35,000

NET BOOK VALUE

At 31 July 2025

-

At 31 July 2024

-

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 August 2024

and 31 July 2025

4,861

DEPRECIATION

At 1 August 2024

4,189

Charge for year

168

At 31 July 2025

4,357

NET BOOK VALUE

At 31 July 2025

504

At 31 July 2024

672

6.	PROVISIONS FOR LIABILITIES

31.7.25

31.7.24

£

£

Deferred tax

-

128

Deferred

tax

£

Balance at 1 August 2024

128

Credit to Income Statement during year

(128

)

Balance at 31 July 2025

-

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

£

1,000

Ordinary

£1

1,000

100

(31.7.24 - 100 )

100

'A' shares

£1

100

100

100

'B' shares

£1

100

100

1,200

300

900 Ordinary shares of £1 each were allotted and fully paid for cash at par during the year.