A & A Engineering (UK) Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 07610825 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026

FOR

A & A ENGINEERING (UK) LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTORS:

Mr A J Forrest

Mrs A Forrest

SECRETARY:

Mrs A Forrest

REGISTERED OFFICE:

Apartment F94

Ambassador Building

5 New Union Square

London

SW11 7BT

REGISTERED NUMBER:

07610825 (England and Wales)

ACCOUNTANTS:

Chris Skarparis & Co Ltd

Chartered Accountants

2nd Floor

10(b) Aldermans Hill

Palmers Green

London

N13 4PJ

FIXED ASSETS

Tangible assets

4

-

9,302

CURRENT ASSETS

Debtors

5

1,136

11,923

Cash at bank

9,306

29,796

10,442

41,719

CREDITORS

Amounts falling due within one year

6

9,437

46,399

NET CURRENT ASSETS/(LIABILITIES)

1,005

(4,680

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,005

4,622

PROVISIONS FOR LIABILITIES

7

-

2,326

NET ASSETS

1,005

2,296

CAPITAL AND RESERVES

Called up share capital

1,000

Retained earnings

5

1,296

SHAREHOLDERS' FUNDS

1,005

2,296

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 15 May 2026 and were signed on its behalf by:

Mr A J Forrest - Director

1.	STATUTORY INFORMATION

A & A Engineering (UK) Limited is a private company,limited by shares, registered in England and Wales.The company 's registered number is 07610825 and registered office address is Apartment F94, Ambassador Building, 5 New Union Square, London, SW11 7BT.

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.

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 etc

-

25% on reducing balance

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

The UK corporation tax rate was 19% up until 31 March 2023. From 1 April 2023, this rate increased to 25%, resulting in an overall corporation tax rate for 2024 of 25%. Deferred tax has been recognised, where applicable, at 25% on the basis that majority of these timing differences are expected to reverse at that rate. Future enacted changes to UK corporation tax rates would change the value of any deferred tax balances recognised.

Revenue recognition

Amounts due under contracts-not yet invoiced (work in progress) are valued at the recoverable standard value of time charged by all personnel engaged in the provision of engineering services. Revenue is recognised as the contracts progress to reflect the partial performance of the contractual obligation. The amount of revenue recognised reflects the accrual of the right for consideration as contract activity progresses by reference to the value of work performed.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2025

22,285

Disposals

(22,285

)

At 30 April 2026

-

DEPRECIATION

At 1 May 2025

12,983

Eliminated on disposal

(12,983

)

At 30 April 2026

-

NET BOOK VALUE

At 30 April 2026

-

At 30 April 2025

9,302

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

Trade debtors

-

11,923

Directors' current accounts

1,135

-

VAT

1

-

1,136

11,923

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

Trade creditors

2

1

Tax

9,435

23,607

VAT

-

6,631

Directors' current accounts

-

16,160

9,437

46,399

7.	PROVISIONS FOR LIABILITIES

30.4.26

30.4.25

£

Deferred tax

Accelerated capital allowances

-

2,326

Deferred

tax

£

Balance at 1 May 2025

2,326

Credit to Income Statement during year

(2,326

)

Balance at 30 April 2026

-

8.	RELATED PARTY DISCLOSURES

During the year, total dividends of £27,776 were paid to the directors .

Mr A J Forrest and Mrs A Forrest, the company directors, received dividends of £17,360 and £10,416 respectively.

9.	CESSATION OF TRADING

The company ceased trading on 30th of April, 2026.

The Financial statements have been prepared on a non going concern basis.

All fixed assets have been reclassified as current assets and are valued at the lower of cost and net realisable value.

Long term liabilities have been reclassified as current liabilities and any costs of early settlement are recognised; Any other costs associated with the cessation of the business are recognised.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of A & A Engineering (UK) Ltd for the year ended 30 April 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of A & A Engineering (UK) Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of A & A Engineering (UK) Ltd and state those matters that we have agreed to state to the Board of Directors of A & A Engineering (UK) Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than A & A Engineering (UK) Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that A & A Engineering (UK) Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of A & A Engineering (UK) Ltd. You consider that A & A Engineering (UK) Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of A & A Engineering (UK) Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Chris Skarparis & Co Ltd

Chartered Accountants

2nd Floor

10(b) Aldermans Hill

Palmers Green

London

N13 4PJ

15 May 2026