REGISTERED NUMBER: 08275802 (England and Wales)

Financial Statements

for the Year Ended 31 August 2025

for

AERTEC SOLUTIONS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

E Matteucci

A M G E Leclercq

REGISTERED OFFICE:

Unit 8 Europa Court

Dee View Boulevard

Chester

CH1 4NP

REGISTERED NUMBER:

08275802 (England and Wales)

AUDITORS:

Lawes & Co UK Limited

Boyce's Building

40-42 Regent Street

Clifton

Bristol

BS8 4HU

FIXED ASSETS

Intangible assets

4

38,901

30,354

Tangible assets

5

70,893

99,342

109,794

129,696

CURRENT ASSETS

Debtors

6

520,790

520,655

Cash at bank

125,395

86,831

646,185

607,486

CREDITORS

Amounts falling due within one year

7

447,158

440,698

NET CURRENT ASSETS

199,027

166,788

TOTAL ASSETS LESS CURRENT LIABILITIES

308,821

296,484

PROVISIONS FOR LIABILITIES

17,723

20,107

NET ASSETS

291,098

276,377

CAPITAL AND RESERVES

Called up share capital

161,000

161,000

Retained earnings

130,098

115,377

SHAREHOLDERS' FUNDS

291,098

276,377

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 May 2026 and were signed on its behalf by:

A M G E Leclercq - Director

1.	STATUTORY INFORMATION

Aertec Solutions 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their 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 cost and 20% on cost

Fixtures and fittings

-

33% on cost, 25% on cost and 20% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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

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.

Going concern

The shares in the company were sold on 31 December 2025 by the parent entity, and a restructuring plan has been enacted throughout the early part of 2026. This strategy includes the TUPE transfer of all employees to the acquiring Group. The directors have a known intention for the company to cease trading after completing its current contractual obligations. However, the entity is explicitly projected to continue trading through to 31 December 2026. This extension allows the company to fully satisfy and fulfil its existing contractual obligations.

Once these contracts conclude, the directors expect the company to be wound down in an orderly manner. The directors have evaluated that the company possesses adequate liquidity and net assets to execute this winding-down process efficiently and resolve all outstanding balances. Therefore, despite the planned cessation of trade post-December 2026, the directors consider the going concern basis appropriate for the current reporting period. These financial statements do not include any adjustments that might arise from the eventual cessation of activities.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2024 - 25 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 September 2024

31,132

Additions

11,858

At 31 August 2025

42,990

AMORTISATION

At 1 September 2024

778

Charge for year

3,311

At 31 August 2025

4,089

NET BOOK VALUE

At 31 August 2025

38,901

At 31 August 2024

30,354

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 September 2024

68,576

133,255

201,831

Additions

15,440

401

15,841

At 31 August 2025

84,016

133,656

217,672

DEPRECIATION

At 1 September 2024

20,880

81,609

102,489

Charge for year

17,973

26,317

44,290

At 31 August 2025

38,853

107,926

146,779

NET BOOK VALUE

At 31 August 2025

45,163

25,730

70,893

At 31 August 2024

47,696

51,646

99,342

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

475,397

304,564

Amounts owed by group undertakings

-

126,734

Other debtors

45,393

89,357

520,790

520,655

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

184,116

109,827

Taxation and social security

113,311

86,180

Other creditors

149,731

244,691

447,158

440,698

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Paul Freeman BA FCA FCCA (Senior Statutory Auditor)

for and on behalf of Lawes & Co UK Limited

9.	RELATED PARTY DISCLOSURES

The company has taken advantage of the exemption conferred by s33.1A of Financial Reporting Standard 102 from the requirements to make disclosures concerning transactions entered into with related parties.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Aertec Solutions SL, a company based in Spain.