REGISTERED NUMBER: 03218334 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

521 Automation Engineering Services Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

A Coupe

SECRETARY:

C Coupe

REGISTERED OFFICE:

Coupe Lodge

Lead Road

Greenside

Gateshead

Tyne & Wear

NE40 4SL

REGISTERED NUMBER:

03218334 (England and Wales)

ACCOUNTANTS:

TTR Barnes Limited

Chartered Accountants

3-5 Grange Terrace

Stockton Road

Sunderland

Tyne & Wear

SR2 7DG

FIXED ASSETS

Tangible assets

4

24,228

14,904

CURRENT ASSETS

Stocks

13,671

21,606

Debtors

5

68,528

70,035

Cash at bank and in hand

400,428

350,656

482,627

442,297

CREDITORS

Amounts falling due within one year

6

66,518

57,948

NET CURRENT ASSETS

416,109

384,349

TOTAL ASSETS LESS CURRENT LIABILITIES

440,337

399,253

PROVISIONS FOR LIABILITIES

4,640

2,832

NET ASSETS

435,697

396,421

CAPITAL AND RESERVES

Called up share capital

75

75

Retained earnings

435,622

396,346

SHAREHOLDERS' FUNDS

435,697

396,421

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 June 2026 and were signed by:

A Coupe - Director

1.	STATUTORY INFORMATION

521 Automation Engineering Services Ltd 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.

The financial statements have been prepared on the going concern basis, which assumes that the company will continue in operational existence for the foreseeable future, which the director consider appropriate.

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

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% Straight line

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.

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are recognised at transaction value and subsequently measured at their settlement value.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 November 2024

8,127

54,247

6,105

68,479

Additions

-

19,995

-

19,995

Disposals

-

(14,995

)

-

(14,995

)

At 31 October 2025

8,127

59,247

6,105

73,479

DEPRECIATION

At 1 November 2024

4,930

42,818

5,827

53,575

Charge for year

639

7,161

92

7,892

Eliminated on disposal

-

(12,216

)

-

(12,216

)

At 31 October 2025

5,569

37,763

5,919

49,251

NET BOOK VALUE

At 31 October 2025

2,558

21,484

186

24,228

At 31 October 2024

3,197

11,429

278

14,904

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

67,993

65,935

Other debtors

535

4,100

68,528

70,035

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

45,134

39,100

Taxation and social security

19,734

17,248

Other creditors

1,650

1,600

66,518

57,948