REGISTERED NUMBER: 11682187 (England and Wales)

Financial Statements

for the Year Ended 30 November 2025

for

Aesir Construction Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M J Storey

M W Parnham

REGISTERED OFFICE:

Alice Cottage

Cherry Lane

Great Mongeham

Kent

CT14 0HF

REGISTERED NUMBER:

11682187 (England and Wales)

ACCOUNTANTS:

Beverton & Co.

Chartered Accountants

Maybrook House

York Street

Dover

Kent

CT17 9FA

FIXED ASSETS

Tangible assets

4

66,465

58,367

CURRENT ASSETS

Debtors

5

312,091

262,031

Cash at bank

-

10,659

312,091

272,690

CREDITORS

Amounts falling due within one year

6

104,793

138,528

NET CURRENT ASSETS

207,298

134,162

TOTAL ASSETS LESS CURRENT LIABILITIES

273,763

192,529

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

273,663

192,429

273,763

192,529

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 August 2026 and were signed on its behalf by:

M J Storey - Director

M W Parnham - Director

1.	STATUTORY INFORMATION

Aesir Construction 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.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 December 2024

132,969

Additions

12,758

At 30 November 2025

145,727

DEPRECIATION

At 1 December 2024

74,602

Charge for year

4,660

At 30 November 2025

79,262

NET BOOK VALUE

At 30 November 2025

66,465

At 30 November 2024

58,367

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/11/25

30/11/24

£

£

Trade debtors

224,534

199,830

Other debtors

87,557

62,201

312,091

262,031

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/11/25

30/11/24

£

£

Bank loans and overdrafts

17,446

65,105

Trade creditors

-

9,473

Taxation and social security

50,609

35,594

Other creditors

36,738

28,356

104,793

138,528