REGISTERED NUMBER: 06382417 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Advanced Infrastructure Systems Limited

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

Mrs S L Guest

Mr D P Bone

Mrs T K Bone

REGISTERED OFFICE:

Shropshire House

Hortonwood 1

Telford

TF1 7GN

REGISTERED NUMBER:

06382417 (England and Wales)

ACCOUNTANTS:

Wilkes Tranter & Co Limited

Brook House

Moss Grove

Kingswinford

West Midlands

DY6 9HS

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 Directors' Report 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 Advanced Infrastructure Systems Limited for the year ended 31 March 2026 which comprise the Profit and Loss Account, 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 Advanced Infrastructure Systems Limited, 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 Advanced Infrastructure Systems Limited and state those matters that we have agreed to state to the Board of Directors of Advanced Infrastructure Systems Limited, 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 Advanced Infrastructure Systems Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Advanced Infrastructure Systems Limited 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 Advanced Infrastructure Systems Limited. You consider that Advanced Infrastructure Systems Limited 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 Advanced Infrastructure Systems Limited. 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.

Wilkes Tranter & Co Limited

Brook House

Moss Grove

Kingswinford

West Midlands

DY6 9HS

28 May 2026

FIXED ASSETS

Tangible assets

4

530,368

463,683

CURRENT ASSETS

Stocks

953,103

478,770

Debtors

5

2,492,638

1,553,830

Cash at bank and in hand

182,791

883,898

3,628,532

2,916,498

CREDITORS

Amounts falling due within one year

6

(1,642,359

)

(1,110,416

)

NET CURRENT ASSETS

1,986,173

1,806,082

TOTAL ASSETS LESS CURRENT LIABILITIES

2,516,541

2,269,765

CREDITORS

Amounts falling due after more than one year

7

(66,663

)

(79,887

)

PROVISIONS FOR LIABILITIES

(112,255

)

(91,883

)

NET ASSETS

2,337,623

2,097,995

CAPITAL AND RESERVES

Called up share capital

300

300

Share premium

9,700

9,700

Capital redemption reserve

700

700

Retained earnings

2,326,923

2,087,295

2,337,623

2,097,995

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 May 2026 and were signed on its behalf by:

Mrs S L Guest - Director

1.	STATUTORY INFORMATION

Advanced Infrastructure Systems 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.

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

-

Straight line over 4 years

Tooling

-

Straight line over 8 years

Computer equipment

-

straight line over 3 years

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 16 (2025 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

Tooling

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

83,320

651,312

111,990

14,421

861,043

Additions

74,551

141,080

-

17,981

233,612

At 31 March 2026

157,871

792,392

111,990

32,402

1,094,655

DEPRECIATION

At 1 April 2025

35,983

315,123

38,497

7,757

397,360

Charge for year

40,179

99,049

18,373

9,326

166,927

At 31 March 2026

76,162

414,172

56,870

17,083

564,287

NET BOOK VALUE

At 31 March 2026

81,709

378,220

55,120

15,319

530,368

At 31 March 2025

47,337

336,189

73,493

6,664

463,683

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

2,120,166

1,395,228

Other debtors

372,472

158,602

2,492,638

1,553,830

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

13,225

8,899

Trade creditors

1,219,576

694,589

Taxation and social security

327,463

311,690

Other creditors

82,095

95,238

1,642,359

1,110,416

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

66,663

79,887