REGISTERED NUMBER: 12640707 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 July 2026

for

Aitres Ltd

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A I Turcu

Ms M M Lewis

REGISTERED OFFICE:

Williamston House

7 Goat Street

HAVERFORDWEST

Pembrokeshire

SA61 1PX

REGISTERED NUMBER:

12640707 (England and Wales)

FIXED ASSETS

Investments

4

-

1

Investment property

5

350,000

340,000

350,000

340,001

CURRENT ASSETS

Debtors

2,400

147,447

Cash at bank

801

736

3,201

148,183

CREDITORS

Amounts falling due within one year

3,207

96,860

NET CURRENT (LIABILITIES)/ASSETS

(6

)

51,323

TOTAL ASSETS LESS CURRENT LIABILITIES

349,994

391,324

CREDITORS

Amounts falling due after more than one year

6

(244,110

)

(244,110

)

PROVISIONS FOR LIABILITIES

(5,124

)

(3,224

)

NET ASSETS

100,760

143,990

CAPITAL AND RESERVES

Called up share capital

153,047

198,600

Fair value reserve

8

21,846

13,746

Retained earnings

(74,133

)

(68,356

)

SHAREHOLDERS' FUNDS

100,760

143,990

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2026 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 July 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 24 August 2026 and were signed on its behalf by:

A I Turcu - Director

1.	STATUTORY INFORMATION

Aitres Ltd 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 as modified by the revaluation of certain assets.

Turnover

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

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

At 1 August 2025

1

Disposals

(1

)

At 31 July 2026

-

NET BOOK VALUE

At 31 July 2026

-

At 31 July 2025

1

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 August 2025

340,000

Revaluations

10,000

At 31 July 2026

350,000

NET BOOK VALUE

At 31 July 2026

350,000

At 31 July 2025

340,000

Fair value at 31 July 2026 is represented by:

£

Valuation in 2022

56,000

Valuation in 2023

23,982

Valuation in 2025

(63,012

)

Valuation in 2026

10,000

Cost

323,030

350,000

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS

31.7.26

31.7.25

£

£

Repayable by instalments

Landbay Partners Limited

123,600

123,600

Landbay Partners Limited

120,510

120,510

244,110

244,110

7.	SECURED DEBTS

The following secured debts are included within creditors:

31.7.26

31.7.25

£

£

Landbay Partners Limited

123,600

123,600

Landbay Partners Limited

120,510

120,510

244,110

244,110

Landbay Partners Limited hold a charge dated 7 March 2025.

Landbay Partners Limited hold a charge dated 7 March 2025.

8.

RESERVES

Fair

value

reserve

£

At 1 August 2025

13,746

Transfer

8,100

At 31 July 2026

21,846

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 July 2026 and 31 July 2025:

31.7.26

31.7.25

£

£

A I Turcu and Ms M M Lewis

Balance outstanding at start of year

146,346

-

Amounts advanced

-

333,790

Amounts repaid

(146,346

)

(187,444

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

146,346