Company No: 10774230 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Investments		100		250,100
		100		250,100
Current assets
Debtors	3	1,747,299		1,756,651
Cash at bank and in hand		83		7
		1,747,382		1,756,658
Creditors: amounts falling due within one year	4	( 5,645)		( 8,783)
Net current assets		1,741,737		1,747,875
Total assets less current liabilities		1,741,837		1,997,975
Net assets		1,741,837		1,997,975
Capital and reserves
Called-up share capital	5	250,000		250,000
Profit and loss account		1,491,837		1,747,975
Total shareholders' funds		1,741,837		1,997,975

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 members have 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 Group Limited (registered number: 10774230) were approved and authorised for issue by the Board of Directors on 27 April 2026. They were signed on its behalf by:

A Trotter Director

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 Group 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 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 £.

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.

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.

2. Employees

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

3. Debtors

	2025		2024
	£		£
Other debtors	1,747,299		1,756,651

Included within other debtors is a balance of £1,747,299 (2024 - £1,756,651) owed by AET Transport Properties Ltd.

4. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	2,525		2,250
Amounts owed to Group undertakings	0		3,563
Other creditors	3,120		2,970
	5,645		8,783

5. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
250,000 Ordinary shares of £ 1.00 each	250,000		250,000