Registration number: 07656211

A A Inventories Ltd

Contents

Company Information	1
Statement of financial position	2
Notes to the Unaudited Financial Statements	3 to 7

A A Inventories Ltd

Company Information

Directors

Mr A Chaplin Mrs A Chaplin

Registered office

19 King Street King's Lynn Norfolk PE30 1HB

Accountants

Hayhow & Co Chartered Certified Accountants & Business AdvisersUnit 21 Horsley's Fields Kings Lynn Norfolk PE30 5DD

A A Inventories Ltd

(Registration number: 07656211)
Statement of financial position as at 30 June 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	36,713	38,001
Current assets
Debtors	6	11,351	18,331
Creditors: Amounts falling due within one year	7	(31,431)	(32,932)
Net current liabilities		(20,080)	(14,601)
Total assets less current liabilities		16,633	23,400
Creditors: Amounts falling due after more than one year	7	(9,833)	(12,833)
Provisions for liabilities		(735)	(979)
Net assets		6,065	9,588
Capital and reserves
Called up share capital	8	100	100
Retained earnings		5,965	9,488
Shareholders' funds		6,065	9,588

For the financial year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Statement of comprehensive income.

Approved and authorised by the Board on 2 July 2026 and signed on its behalf by:
 

......................................... Mr A Chaplin Director

A A Inventories Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
19 King Street
King's Lynn
Norfolk
PE30 1HB

These financial statements were authorised for issue by the Board on 2 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

A A Inventories Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Furniture, Fittings & Equipment	25% Reducing Balance
Freehold Improvements	Not depreciated
Motor Vehicles	25% Reducing Balance

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

A A Inventories Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the statement of comprehensive income over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 5 (2025 - 6).

A A Inventories Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

4	Profit before tax

Arrived at after charging/(crediting)

	2026 £	2025 £
Depreciation expense	1,288	1,716

5	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 July 2025	32,847	9,275	15,750	57,872
At 30 June 2026	32,847	9,275	15,750	57,872
Depreciation
At 1 July 2025	-	6,924	12,947	19,871
Charge for the year	-	587	701	1,288
At 30 June 2026	-	7,511	13,648	21,159
Carrying amount
At 30 June 2026	32,847	1,764	2,102	36,713
At 30 June 2025	32,847	2,351	2,803	38,001

6

Debtors

Current	2026 £	2025 £
Trade debtors	9,717	14,919
Prepayments	1,634	3,412
	11,351	18,331

A A Inventories Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings		17,657	8,961
Amounts due to related parties		5	2
Social security and other taxes		8,649	12,276
Accruals		1,976	2,801
Tax liability		3,144	8,892
		31,431	32,932
Due after one year
Loans and borrowings		9,833	12,833

Creditors due in one year include bouncebank loan of £3,000 (2025 - £3,000).

Creditors due after one year include bounce back loan of £9,833 (2025 - £12,833).

8	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary shares of £1 each	100	100	100	100

Each share is entitled to one vote in any circumstances and each share is also entitled pari passu to dividend payments or any other distribution, including a distribution arising from a winding up of the company.