REGISTERED NUMBER: 02313648 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

AARON METAL & PLASTIC SUPPLIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr J H Bowker

REGISTERED OFFICE:

Boyce's Building

40-42 Regent Street

Regent Street

Clifton

Bristol

BS8 4HU

REGISTERED NUMBER:

02313648 (England and Wales)

ACCOUNTANTS:

Lawes & Co

Boyce's Building

40-42 Regent Street

Clifton

Bristol

BS8 4HU

FIXED ASSETS

Tangible assets

4

185,326

185,419

CURRENT ASSETS

Stocks

3,000

3,000

Debtors

5

112,641

146,852

Cash at bank

85,208

106,291

200,849

256,143

CREDITORS

Amounts falling due within one year

6

173,797

193,571

NET CURRENT ASSETS

27,052

62,572

TOTAL ASSETS LESS CURRENT LIABILITIES

212,378

247,991

PROVISIONS FOR LIABILITIES

7

22,343

22,366

NET ASSETS

190,035

225,625

CAPITAL AND RESERVES

Called up share capital

8

100

100

Revaluation reserve

72,126

72,126

Retained earnings

117,809

153,399

SHAREHOLDERS' FUNDS

190,035

225,625

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

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 23 April 2026 and were signed by:

Mr J H Bowker - Director

1.	STATUTORY INFORMATION

Aaron Metal & Plastic Supplies 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 as modified by the revaluation of certain assets.

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.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

25% on reducing balance

Property is not being depreciated.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST OR VALUATION

At 1 October 2024

and 30 September 2025

185,000

18,195

28,996

8,535

240,726

DEPRECIATION

At 1 October 2024

-

18,167

28,790

8,350

55,307

Charge for year

-

6

41

46

93

At 30 September 2025

-

18,173

28,831

8,396

55,400

NET BOOK VALUE

At 30 September 2025

185,000

22

165

139

185,326

At 30 September 2024

185,000

28

206

185

185,419

Cost or valuation at 30 September 2025 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Valuation in 2016

89,044

-

89,044

Cost

95,956

55,726

151,682

185,000

55,726

240,726

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

112,641

146,852

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade creditors

128,028

131,429

Taxation and social security

35,739

55,981

Other creditors

10,030

6,161

173,797

193,571

7.	PROVISIONS FOR LIABILITIES

30.9.25

30.9.24

£

£

Deferred tax

22,343

22,366

Deferred

tax

£

Balance at 1 October 2024

22,366

Reversal of timing differences

(23

)

Balance at 30 September 2025

22,343

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

100

Ordinary

£1

100

100

9.	RELATED PARTY DISCLOSURES

The company maintains an interest free loan account with its director. At the year end the company director was owed £153 (2024: £484).

10.	ULTIMATE CONTROLLING PARTY

The company is under the ultimate control of Mr J H Bowker by virtue of his 100% shareholding in the company.