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Company Registration No. 08185548 (England and Wales)
AEM Group (Bristol) Ltd Unaudited accounts for the year ended 31 August 2025
AEM Group (Bristol) Ltd Unaudited accounts Contents
Page
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AEM Group (Bristol) Ltd Company Information for the year ended 31 August 2025
Director
Adam May
Company Number
08185548 (England and Wales)
Registered Office
Units 1b-2a Severnside Trading Estate St Andrews Road Avonmouth Bristol BS11 9YQ United Kingdom
Accountants
Chepstow Small Business Accountants Ltd 1 Oak Bluff Pwllmeyric Chepstow Monmouthshire NP16 6JZ
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AEM Group (Bristol) Ltd Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
566,053 
819,092 
Current assets
Inventories
242,027 
267,895 
Debtors
845,652 
816,513 
Cash at bank and in hand
495,985 
656,891 
1,583,664 
1,741,299 
Creditors: amounts falling due within one year
(1,011,491)
(1,066,796)
Net current assets
572,173 
674,503 
Total assets less current liabilities
1,138,226 
1,493,595 
Creditors: amounts falling due after more than one year
(393,380)
(541,457)
Net assets
744,846 
952,138 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
744,746 
952,038 
Shareholders' funds
744,846 
952,138 
For the year ending 31 August 2025 the company was entitled to exemption from audit 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 26 May 2026 and were signed on its behalf by
Adam May Director Company Registration No. 08185548
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AEM Group (Bristol) Ltd Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
AEM Group (Bristol) Ltd is a private company, limited by shares, registered in England and Wales, registration number 08185548. The registered office is Units 1b-2a Severnside Trading Estate, St Andrews Road, Avonmouth, Bristol, BS11 9YQ, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
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 includes all direct expenditure and an appropriate proportion of fixed and variable overheads.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
17%
Motor vehicles
25%
Fixtures & fittings
10%
Computer equipment
25%
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
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AEM Group (Bristol) Ltd Notes to the Accounts for the year ended 31 August 2025
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 September 2024
9,969 
2,088,228 
242,508 
27,901 
121,391 
2,489,997 
Additions
- 
10,285 
14,390 
640 
927 
26,242 
Disposals
- 
- 
(32,378)
- 
- 
(32,378)
At 31 August 2025
9,969 
2,098,513 
224,520 
28,541 
122,318 
2,483,861 
Depreciation
At 1 September 2024
4,033 
1,333,164 
219,886 
12,445 
101,377 
1,670,905 
Charge for the year
997 
264,845 
(31,276)
2,596 
9,741 
246,903 
At 31 August 2025
5,030 
1,598,009 
188,610 
15,041 
111,118 
1,917,808 
Net book value
At 31 August 2025
4,939 
500,504 
35,910 
13,500 
11,200 
566,053 
At 31 August 2024
5,936 
755,064 
22,622 
15,456 
20,014 
819,092 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
103,294 
109,650 
Trade debtors
676,650 
687,047 
Other debtors
2,458 
4,566 
782,402 
801,263 
Amounts falling due after more than one year
Other debtors
63,250 
15,250 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
230,330 
254,912 
Obligations under finance leases and hire purchase contracts
2,958 
11,832 
Trade creditors
705,139 
782,051 
Taxes and social security
68,050 
12,895 
Other creditors
5,014 
5,106 
1,011,491 
1,066,796 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
- 
8,874 
Trade creditors
393,380 
532,583 
393,380 
541,457 
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AEM Group (Bristol) Ltd Notes to the Accounts for the year ended 31 August 2025
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Average number of employees
During the year the average number of employees was 34 (2024: 33).
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