REGISTERED NUMBER: 06947316 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

AYCLIFFE FILTRATION LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

Accountants' Report

8

Director:

D J Franks

Registered office:

Unit 10

Universal Business Park

Henson Road

Darlington

Co. Durham

DL1 4WG

Registered number:

06947316 (England and Wales)

Accountants:

Mitchell Gordon LLP

43 Coniscliffe Road

Darlington

Co. Durham

DL3 7EH

Fixed assets

Tangible assets

4

340,057

227,930

Current assets

Stocks

29,250

29,000

Debtors

235,766

157,270

Cash at bank

178,766

78,122

443,782

264,392

Creditors

Amounts falling due within one year

205,684

176,710

Net current assets

238,098

87,682

Total assets less current liabilities

578,155

315,612

Creditors

Amounts falling due after more than one year

5

(84,172

)

(4,076

)

Provisions for liabilities

(59,299

)

(36,216

)

Net assets

434,684

275,320

Capital and reserves

Called up share capital

100

100

Revaluation reserve

8

36,830

42,774

Retained earnings

397,754

232,446

Shareholders' funds

434,684

275,320

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 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 16 July 2026 and were signed by:

D J Franks - Director

1.	STATUTORY INFORMATION

Aycliffe Filtration 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparation

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.

The financial statements have been prepared under the going concern basis of accounting.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on cost, 10% on cost and 5% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 11 (2025 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST OR VALUATION

At 1 April 2025

417,516

Additions

190,504

Disposals

(44,000

)

At 31 March 2026

564,020

DEPRECIATION

At 1 April 2025

189,586

Charge for year

45,033

Eliminated on disposal

(10,656

)

At 31 March 2026

223,963

NET BOOK VALUE

At 31 March 2026

340,057

At 31 March 2025

227,930

Cost or valuation at 31 March 2026 is represented by:

Totals

£

Valuation in 2016

158,510

Cost

405,510

564,020

If plant and machinery had not been revalued they would have been included at the following historical cost:

31/3/26

31/3/25

£

£

Cost

260,031

163,389

Aggregate depreciation

75,311

58,283

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals

£

COST OR VALUATION

At 1 April 2025

25,694

Additions

65,617

At 31 March 2026

91,311

DEPRECIATION

At 1 April 2025

7,213

Charge for year

7,272

At 31 March 2026

14,485

NET BOOK VALUE

At 31 March 2026

76,826

At 31 March 2025

18,481

5.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS

31/3/26

31/3/25

£

£

Repayable by instalments

Bank loans

16,773

-

6.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

31/3/26

31/3/25

£

£

Net obligations repayable:

Within one year

13,968

3,582

Between one and five years

23,682

3,469

37,650

7,051

7.	SECURED DEBTS

The following secured debts are included within creditors:

31/3/26

31/3/25

£

£

Bank loans

69,374

3,666

Hire purchase contracts

37,650

7,051

107,024

10,717

The debts are secured against the assets of the company.

8.

RESERVES

Revaluation

reserve

£

At 1 April 2025

42,774

Transfer of depreciation

(7,925

)

Deferred tax

1,981

At 31 March 2026

36,830

The following reproduces the text of the report prepared for the director 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 Abridged Income Statement and certain other primary statements and the Report of the Director 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 Aycliffe Filtration Limited for the year ended 31 March 2026 which comprise the Abridged Income Statement, Abridged 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of Aycliffe Filtration Limited in accordance with the terms of our engagement letter dated 24 October 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Aycliffe Filtration Limited and state those matters that we have agreed to state to the director of Aycliffe Filtration Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Aycliffe Filtration 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 Aycliffe Filtration Limited. You consider that Aycliffe Filtration 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 Aycliffe Filtration 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.

Mitchell Gordon LLP

43 Coniscliffe Road

Darlington

Co. Durham

DL3 7EH

16 July 2026