REGISTERED NUMBER: 08034279 (England and Wales)

Financial Statements for the Year Ended 31 March 2026

for

Aniron Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr S S Diu

Mrs A K Diu

REGISTERED OFFICE:

Horton Lodge Farm Brafield Road

Horton

Northampton

NN7 2BA

REGISTERED NUMBER:

08034279 (England and Wales)

AUDITORS:

Edwards & Co (Codsall) Limited

Chartered Certified Accountants

and Statutory Auditors

Willow House

Kingswood Business Park

Holyhead Road

South Staffs

WV7 3AU

FIXED ASSETS

Tangible assets

4

689,597

380,685

CURRENT ASSETS

Stocks

314,357

132,390

Debtors

5

3,650,576

1,282,451

Cash at bank

1,442,867

1,179,046

5,407,800

2,593,887

CREDITORS

Amounts falling due within one year

6

3,211,635

995,987

NET CURRENT ASSETS

2,196,165

1,597,900

TOTAL ASSETS LESS CURRENT LIABILITIES

2,885,762

1,978,585

CREDITORS

Amounts falling due after more than one year

7

(208,680

)

(82,769

)

PROVISIONS FOR LIABILITIES

10

(93,300

)

(50,222

)

NET ASSETS

2,583,782

1,845,594

CAPITAL AND RESERVES

Called up share capital

11

1,000

1,000

Share premium

389,000

389,000

Retained earnings

2,193,782

1,455,594

SHAREHOLDERS' FUNDS

2,583,782

1,845,594

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 August 2026 and were signed on its behalf by:

Mr S S Diu - Director

1.	STATUTORY INFORMATION

Aniron 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

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Going Concern

The financial statements have been prepared on a going concern basis as deemed appropriate by the directors.

Significant judgements and estimates

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Turnover

Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts.The policies adopted for the recognition of turnover are as follows:

Sale of goods

Turnover from the sale of goods is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on delivery of goods.

Rendering of services

When the outcome of a transaction can be estimated reliably, turnover from service detail is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to completion of agreed service. Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

Construction contracts

When the outcome of a construction contract can be estimated reliably, contract costs and turnover are recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to costs incurred.Where the outcome cannot be measured reliably, contract costs are recognised as an expense in the period in which they are incurred and contract turnover is recognised to the extent of costs incurred that it is probable will be recoverable. When it is probable that contract costs will exceed the total contract turnover, the expected loss is recognised as an expense immediately, with a corresponding provision.

Amounts recoverable on long term contracts (AROC) represent the gross unbilled amount for contract work performed to date. They are measured at cost plus profit recognised to date (see turnover accounting policy) less a provision for foreseeable losses and less progress billed. AROC is presented in debtors on the balance sheet. If payments received from customers exceed income recognised, then the difference is presented in payments received on account on the balance sheet. Payments on account are presented in creditors due within one year on the balance sheet.

Interest receivable

Interest income is recognised using the effective interest method.

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.

Improvements to property

-

10% on cost

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives.

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the profit and loss account.

If the recoverable amount of an asset is estimated to be less than it's carrying amount, the carrying amount of the asset is reduced to its recoverable amount. Impairment loss is recognised as an expense immediately in the profit and loss account.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out (FIFO) method. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained EarningsStatement of Income and Retained Earnings, 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.

Foreign currencies

Foreign currency transactions are initially recognised by applying to the foreign currency amount the spot exchange rate between the functional currency and the foreign currency at the date of the transaction.

Monetary assets and liabilities denominated in a foreign currency at the balance sheet date are translated using the closing rate.

Finance leases and hire purchase contracts

Assets held under hire purchase agreements are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset.

Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Operating leases

A lease is classified as an operating lease if it does not transfer substantially all the risks and rewards incidental to ownership. Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

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.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for goods sold or services delivered in the ordinary course of business. Trade debtors are recognised initially at the transaction price. A provision for the impairment of trade debtors is established when there is objective evidence that the company/group will not be able to collect all amounts due according to the original terms of the debtors.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired by the group/company business from suppliers. Accounts payable are classified as current liabilities if the group does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised initially at the transaction price.

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of

financial assets and liabilities like trade and other debtors and creditors, loans from banks and other

third parties and loans to related parties.

All financial assets and liabilities are initially measured at transaction price and subsequently

measured at amortised cost.

For financial assets measured at cost less impairment, the impairment loss is measured as the

difference between an asset's carrying amount and best estimate of the recoverable amount, which

is an approximation of the amount that the company would receive for the asset if it were to be sold

at the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable.

Share premium

The share premium reserve is a direct result of when shares are issued at an amount greater than their nominal value, the excess amount (the premium) which is transferred to the share premium account

Reserves

Profit and loss account

The profit and loss account includes all current and prior years retained profits and losses.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2025 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 April 2025

198,328

80,760

79,473

147,515

506,076

Additions

2,942

21,121

51,929

540,809

616,801

Disposals

-

-

-

(147,515

)

(147,515

)

At 31 March 2026

201,270

101,881

131,402

540,809

975,362

DEPRECIATION

At 1 April 2025

19,835

35,335

34,373

35,848

125,391

Charge for year

20,127

16,637

24,256

135,202

196,222

Eliminated on disposal

-

-

-

(35,848

)

(35,848

)

At 31 March 2026

39,962

51,972

58,629

135,202

285,765

NET BOOK VALUE

At 31 March 2026

161,308

49,909

72,773

405,607

689,597

At 31 March 2025

178,493

45,425

45,100

111,667

380,685

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

Motor

vehicles

£

COST

At 1 April 2025

143,392

Additions

484,318

Disposals

(143,392

)

At 31 March 2026

484,318

DEPRECIATION

At 1 April 2025

35,848

Charge for year

121,079

Eliminated on disposal

(35,848

)

At 31 March 2026

121,079

NET BOOK VALUE

At 31 March 2026

363,239

At 31 March 2025

107,544

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

3,129,113

1,138,749

Amounts recoverable on contract

-

5,910

Other debtors

9

10

VAT

406,927

78,496

Prepayments and Accrued Income

114,527

59,286

3,650,576

1,282,451

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts (see note 8)

28,766

26,768

Payments on account

592,921

-

Trade creditors

1,610,286

566,168

Tax

457,065

158,709

Social security and other taxes

42,561

10,708

Other creditors

420,168

185,353

Accruals and deferred income

59,868

48,281

3,211,635

995,987

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts (see note 8)

208,680

82,769

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2026

2025

£

£

Net obligations repayable:

Within one year

28,766

26,768

Between one and five years

208,680

82,769

237,446

109,537

Non-cancellable

operating leases

2026

2025

£

£

Within one year

60,196

46,609

Between one and five years

63,683

60,379

123,879

106,988

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts

237,446

109,537

10.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

93,300

50,222

Deferred

tax

£

Balance at 1 April 2025

50,222

Provided during year

43,078

Balance at 31 March 2026

93,300

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

890

A Ordinary

£1

890

890

110

B Ordinary

£1

110

110

1,000

1,000

12.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Michael Edwards FCCA (Senior Statutory Auditor)

for and on behalf of Edwards & Co (Codsall) Limited

13.	RELATED PARTY DISCLOSURES

During the year the company recharged goods and services amounting to £36,696 (2025 - £3,875) to related parties. At 31 March 2026, the company was owed £NIL (2025 - £Nil) by these related parties. Included in accrued income is £33,353 (2025 - £Nil) in respects to the above.

During the year £25,000 (2025 - £25,000) was charged by companies under common control in respect of office rent. At 31 March 2026, the company owed £NIL (2025 - £Nil) by these related parties.

14.	ULTIMATE CONTROLLING PARTY

The ultimate parent company is SAMA Group Holdings Limited incorporated in England and Wales,

whose registered office is the same as Aniron Limited.

The ultimate controlling party is Mr S S Diu.