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Company No: 10807251 (England and Wales)

# AET TRANSPORT PROPERTIES LIMITED

### Unaudited Financial Statements
For the financial year ended 31 August 2025
Pages for filing with the registrar

AET TRANSPORT PROPERTIES LIMITED

## Unaudited Financial Statements

For the financial year ended 31 August 2025

Contents

AET TRANSPORT PROPERTIES LIMITED

## BALANCE SHEET

As at 31 August 2025
AET TRANSPORT PROPERTIES LIMITED

## BALANCE SHEET (continued)

As at 31 August 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 3,293,938 |  | 3,328,820
|  | 3,293,938 |  | 3,328,820
Current assets |  |  |  |
Debtors | 4 | 73,504 |  | 113,526
Cash at bank and in hand |  | 15,213 |  | 18,615
|  | 88,717 |  | 132,141
Creditors: amounts falling due within one year | 5 | ( 2,074,879) |  | ( 2,195,059)
Net current liabilities |  | (1,986,162) |  | (2,062,918)
Total assets less current liabilities |  | 1,307,776 |  | 1,265,902
Creditors: amounts falling due after more than one year | 6 | ( 202,084) |  | ( 335,782)
Net assets |  | 1,105,692 |  | 930,120
Capital and reserves |  |  |  |
Called-up share capital | 7 | 100 |  | 100
Profit and loss account |  | 1,105,592 |  | 930,020
Total shareholder's funds |  | 1,105,692 |  | 930,120

For the financial year ending 31 August 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of AET Transport Properties Limited (registered number: 10807251) were approved and authorised for issue by the Board of Directors on 27 April 2026. They were signed on its behalf by:

A E Trotter Director |

AET TRANSPORT PROPERTIES LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 August 2025
AET TRANSPORT PROPERTIES LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 August 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

AET Transport Properties Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 8 Allens Lane, Hamworthy, Poole, BH16 5DA, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line basis over its expected useful life, as follows:

Land and buildings | not depreciated
Plant and machinery | 5 years straight line
Vehicles | 5 years straight line
Computer equipment | 5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.
Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.
Other basic financial liabilities are measured at amortised cost.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 2 |  | 2

#### 3. Tangible assets

| Land and buildings |  | Plant and machinery |  | Vehicles |  | Computer equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |  |
At 01 September 2024 | 3,200,000 |  | 112,000 |  | 48,525 |  | 0 |  | 3,360,525
Additions | 0 |  | 0 |  | 0 |  | 2,871 |  | 2,871
Disposals | 0 |  | 0 |  | ( 10,000) |  | 0 |  | ( 10,000)
At 31 August 2025 | 3,200,000 |  | 112,000 |  | 38,525 |  | 2,871 |  | 3,353,396
Accumulated depreciation |  |  |  |  |  |  |  |  |
At 01 September 2024 | 0 |  | 22,000 |  | 9,705 |  | 0 |  | 31,705
Charge for the financial year | 0 |  | 22,000 |  | 9,372 |  | 48 |  | 31,420
Disposals | 0 |  | 0 |  | ( 3,667) |  | 0 |  | ( 3,667)
At 31 August 2025 | 0 |  | 44,000 |  | 15,410 |  | 48 |  | 59,458
Net book value |  |  |  |  |  |  |  |  |
At 31 August 2025 | 3,200,000 |  | 68,000 |  | 23,115 |  | 2,823 |  | 3,293,938
At 31 August 2024 | 3,200,000 |  | 90,000 |  | 38,820 |  | 0 |  | 3,328,820

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 72,468 |  | 58,113
Amounts owed by Group undertakings | 0 |  | 37,957
Other debtors | 1,036 |  | 17,456
| 73,504 |  | 113,526

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 113,897 |  | 109,212
Trade creditors | 38,916 |  | 120,082
Amounts owed to Group undertakings | 1,747,298 |  | 1,756,651
Corporation tax | 59,000 |  | 53,521
Other taxation and social security | 12,678 |  | 18,816
Obligations under finance leases and hire purchase contracts | 36,267 |  | 62,777
Other creditors | 66,823 |  | 74,000
| 2,074,879 |  | 2,195,059

Hire purchase contracts are secured by the assets to which they are related.

#### 6. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 200,434 |  | 314,332
Obligations under finance leases and hire purchase contracts | 1,650 |  | 21,450
| 202,084 |  | 335,782

Hire purchase contracts are secured by the assets to which they are related.

#### 7. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100

#### 8. Ultimate controlling party

Parent Company:

AET Transport Group Limited
8 Allens Lane, Hamworthy, Poole, BH16 5DA.