AA Defence Limited - Filleted accounts

Registered number

08517542

AA Defence Limited

Unaudited Filleted Accounts

31 May 2025

AA Defence Limited
Registered number:		08517542
Balance Sheet
as at 31 May 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		666			712

Current assets
Debtors	5	-			19,824
Cash at bank and in hand		57,520			72,102
		57,520			91,926

Creditors: amounts falling due within one year	6	(17,514)			(23,722)

Net current assets			40,006			68,204

Net assets			40,672			68,916

Capital and reserves
Called up share capital			500			500
Profit and loss account			40,172			68,416

Shareholder's funds			40,672			68,916

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Alazoa Helena Amartey
Director
Approved by the board on 25 May 2026

AA Defence Limited
Notes to the Accounts
for the year ended 31 May 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings, tools and equipment	over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		1		1


3	Intangible fixed assets				£
	Goodwill:

	Cost
	At 1 June 2024				10,000
	At 31 May 2025				10,000

	Amortisation
	At 1 June 2024				10,000
	At 31 May 2025				10,000

	Net book value
	At 31 May 2025				-

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 June 2024				3,475
	Additions				559
	At 31 May 2025				4,034

	Depreciation
	At 1 June 2024				2,763
	Charge for the year				605
	At 31 May 2025				3,368

	Net book value
	At 31 May 2025				666
	At 31 May 2024				712


5	Debtors		2025		2024
£				£

	Trade debtors		-		19,824


6	Creditors: amounts falling due within one year		2025		2024
£				£

	Trade creditors		13,585		13,497
	Taxation and social security costs		502		(1,220)
	Other creditors		3,427		11,445
			17,514		23,722


7	Other information

	AA Defence Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Suite 57-58 Capital Business Centre
	22 Carlton Road
	South Croydon
	CR2 0BS