REGISTERED NUMBER: 06421755 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

AJE SYSTEMS (UK) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A J E Cunnington

SECRETARY:

A J E Cunnington

REGISTERED OFFICE:

27-29 Old Market

Wisbech

Cambridgeshire

PE13 1NE

REGISTERED NUMBER:

06421755 (England and Wales)

ACCOUNTANTS:

Wheelers

Chartered Accountants & Tax Consultants

27-29 Old Market

Wisbech

Cambridgeshire

PE13 1NE

FIXED ASSETS

Intangible assets

4

1,224

1,224

Tangible assets

5

53,625

67,587

Investments

6

-

-

54,849

68,811

CURRENT ASSETS

Stocks

14,327

16,203

Debtors

7

8,604

15,721

Cash at bank

44,924

7,333

67,855

39,257

CREDITORS

Amounts falling due within one year

8

100,449

105,833

NET CURRENT LIABILITIES

(32,594

)

(66,576

)

TOTAL ASSETS LESS CURRENT LIABILITIES

22,255

2,235

CREDITORS

Amounts falling due after more than one year

9

-

6,000

NET ASSETS/(LIABILITIES)

22,255

(3,765

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

22,254

(3,766

)

SHAREHOLDERS' FUNDS

22,255

(3,765

)

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 director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 August 2026 and were signed by:

A J E Cunnington - Director

1.	STATUTORY INFORMATION

AJE Systems (UK) 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

At the balance sheet date the company had a working capital deficit of £32,594 by virtue of its current liabilities exceeding its current assets. The director is confident that the going concern basis for the preparation of the financial statements is appropriate, and has confirmed his continuing support for the company in writing.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

20% reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement 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.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 December 2024

and 30 November 2025

1,224

NET BOOK VALUE

At 30 November 2025

1,224

At 30 November 2024

1,224

5.	TANGIBLE FIXED ASSETS

Short

Plant and

Motor

Computer

leasehold

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 December 2024

63,615

3,246

32,000

58

98,919

Additions

5,000

-

-

-

5,000

Disposals

-

-

(32,000

)

-

(32,000

)

At 30 November 2025

68,615

3,246

-

58

71,919

DEPRECIATION

At 1 December 2024

9,309

2,339

19,626

58

31,332

Charge for year

6,361

227

-

-

6,588

Eliminated on disposal

-

-

(19,626

)

-

(19,626

)

At 30 November 2025

15,670

2,566

-

58

18,294

NET BOOK VALUE

At 30 November 2025

52,945

680

-

-

53,625

At 30 November 2024

54,306

907

12,374

-

67,587

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 December 2024

30

Disposals

(30

)

At 30 November 2025

-

PROVISIONS

At 1 December 2024

30

Eliminated on disposal

(30

)

At 30 November 2025

-

NET BOOK VALUE

At 30 November 2025

-

At 30 November 2024

-

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

3,707

7,361

VAT

1,867

-

Deferred tax asset

2,221

8,360

Prepayments and accrued income

809

-

8,604

15,721

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans and overdrafts

6,000

6,000

Trade creditors

7,812

-

Taxation and social security

-

639

Other creditors

86,637

99,194

100,449

105,833

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans

-

6,000