| REGISTERED NUMBER: |
| Financial Statements for the Year Ended 31 January 2026 |
| for |
| AEGIS PROPERTY CARE LIMITED |
| REGISTERED NUMBER: |
| Financial Statements for the Year Ended 31 January 2026 |
| for |
| AEGIS PROPERTY CARE LIMITED |
| AEGIS PROPERTY CARE LIMITED (REGISTERED NUMBER: SC202376) |
| Contents of the Financial Statements |
| for the Year Ended 31 January 2026 |
| Page |
| Balance Sheet | 1 |
| Notes to the Financial Statements | 3 |
| AEGIS PROPERTY CARE LIMITED (REGISTERED NUMBER: SC202376) |
| Balance Sheet |
| 31 January 2026 |
| 2026 | 2025 |
| Notes | £ | £ |
| Fixed assets |
| Tangible assets | 4 |
| Current assets |
| Work in progress |
| Debtors | 5 |
| Cash at bank and in hand |
| Creditors |
| Amounts falling due within one year | 6 | ( |
) | ( |
) |
| Net current assets |
| Total assets less current liabilities |
| Creditors |
| Amounts falling due after more than one year |
7 |
( |
) |
( |
) |
| Provisions for liabilities | ( |
) | ( |
) |
| Net assets |
| Capital and reserves |
| Called up share capital | 9 |
| Retained earnings |
| Shareholders' funds |
| AEGIS PROPERTY CARE LIMITED (REGISTERED NUMBER: SC202376) |
| Balance Sheet - continued |
| 31 January 2026 |
| 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 were approved by the Board of Directors and authorised for issue on |
| AEGIS PROPERTY CARE LIMITED (REGISTERED NUMBER: SC202376) |
| Notes to the Financial Statements |
| for the Year Ended 31 January 2026 |
| 1. | Statutory information |
| Aegis Property Care Limited is a |
| Registered number: |
| Registered office: |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | Accounting policies |
| Basis of preparing the financial statements |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. |
| Turnover is revenue earned from the rendering of services and is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably. |
| Tangible fixed assets |
| Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the assets capable of operating as intended. |
| Depreciation is provided at the following annual rates in order to write off each asset over its expected useful life. |
| Plant & machinery - 15% reducing balance |
| Motor vehicles - 25% reducing balance |
| Fittings & equipment - 15% reducing balance |
| Computer equipment - 3 years straight line |
| Leasehold improvements - 5 years straight line |
| Impairment |
| Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease. |
| Stock and work in progress |
| Stocks have been valued at the lower of cost or net realisable value. Work in progress has been valued at the cost price of materials and direct labour. |
| AEGIS PROPERTY CARE LIMITED (REGISTERED NUMBER: SC202376) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 January 2026 |
| 2. | Accounting policies - continued |
| Taxation |
| Current taxation represents the amount of taxation payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the taxation rates and laws that have been enacted or substantively enacted by the balance sheet date. |
| Deferred taxation represents the future taxation consequences of transactions and events recognised in the |
| financial statements of current and previous periods. It is recognised in respect of all timing differences, with |
| certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. Unrelieved taxation losses and other deferred taxation assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred taxation liabilities or other future taxable profits. |
| Deferred taxation is measured using the taxation rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. |
| Pension costs and other post-retirement benefits |
| The company operates money purchase (defined contribution) pension scheme. Contributions are charged against profits on the amounts payable for the year. |
| Hire purchase and leases |
| 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 payable and receivable under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease. |
| Loans and borrowings |
| Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value. |
| Debtors and creditors receivable / payable within one year |
| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. |
| Bank and cash |
| Cash at bank and in hand includes cash and short term highly liquid investments with a short |
| maturity of three months or less from the date of acquisition or opening of the deposit or similar account. |
| Hire purchase and leases |
| 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 payable and receivable under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease. |
| 3. | Employees and directors |
| The average number of employees during the year was |
| AEGIS PROPERTY CARE LIMITED (REGISTERED NUMBER: SC202376) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 January 2026 |
| 4. | Tangible fixed assets |
| Leasehold | Plant & | Motor | Fittings |
| improvements | machinery | vehicles | & equipment | Totals |
| £ | £ | £ | £ | £ |
| Cost |
| At 1 February 2025 |
| Additions |
| Disposals | ( |
) | ( |
) |
| At 31 January 2026 |
| Depreciation |
| At 1 February 2025 |
| Charge for year |
| Written back on disposals | ( |
) | ( |
) |
| At 31 January 2026 |
| Net book value |
| At 31 January 2026 |
| At 31 January 2025 |
| 5. | Debtors: amounts falling due within one year |
| 2026 | 2025 |
| £ | £ |
| Trade debtors |
| Other debtors and prepayments |
| Directors' loan accounts | 175,000 | - |
| The loans to the directors are unsecured, interest free and repayable on demand. |
| 6. | Creditors: amounts falling due within one year |
| 2026 | 2025 |
| £ | £ |
| Hire purchase contracts |
| Trade creditors |
| Other creditors & accruals | 37,045 | 11,821 |
| Corporation tax |
| Other taxation & social security |
| 7. | Creditors: amounts falling due after more than one year |
| 2026 | 2025 |
| £ | £ |
| Hire purchase contracts |
| 8. | Secured debts |
| The following secured debts are included within creditors: |
| 2026 | 2025 |
| £ | £ |
| Hire purchase contracts | 23,750 | 46,106 |
| The hire purchase contracts are secured over the assets concerned. |
| AEGIS PROPERTY CARE LIMITED (REGISTERED NUMBER: SC202376) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 January 2026 |
| 9. | Called up share capital |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2026 | 2025 |
| value: | £ | £ |
| Ordinary | £1 | 100 | 100 |