Company No: 05610118 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	4	60,968		93,510
		60,968		93,510
Current assets
Debtors	5	2,492,383		1,780,840
Cash at bank and in hand		96,673		114,483
		2,589,056		1,895,323
Creditors: amounts falling due within one year	6	( 2,218,338)		( 1,399,772)
Net current assets		370,718		495,551
Total assets less current liabilities		431,686		589,061
Creditors: amounts falling due after more than one year	7	0		( 271,309)
Provision for liabilities		( 13,617)		( 21,539)
Net assets		418,069		296,213
Capital and reserves
Called-up share capital	8	103		103
Share premium account		11,661		11,661
Profit and loss account		406,305		284,449
Total shareholder's funds		418,069		296,213

For the financial year ending 30 November 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of AES Sustainability Consultants Limited (registered number: 05610118) were approved and authorised for issue by the Board of Directors on 28 August 2026. They were signed on its behalf by:

A Brooks Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

AES Sustainability Consultants Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 4b Oaklands Court Tiverton Way, Tiverton Business Park, Tiverton, EX16 6TG, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

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

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Employee benefits

Defined contribution schemes
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a reducing balance basis over its expected useful life, as follows:

Fixtures and fittings	20 % reducing balance
Office equipment	5 years straight line
Computer equipment	33.3 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

2. Prior year adjustment

The 2024 accounts have been restated to reflect the following:

The directors believe that annual licence and training fees, which relate directly to trading activities, should be shown under cost of sales instead of administrative expenses. The 2024 comparative figures have therefore been restated to reflect this change in presentation.

		As previously reported		Adjustment		As restated
Year ended 30 November 2024		£		£		£
Statement of income and retained earnings - Cost of sales		(5,206,887)		(74,327)		(5,281,214)
Statement of income and retained earnings - Administrative expenses		(2,100,161)		74,327		(2,025,834)

3. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	90		87

4. Tangible assets

	Fixtures and fittings		Office equipment		Computer equipment		Total
	£		£		£		£
Cost
At 01 December 2024	39,358		3,590		276,931		319,879
Additions	0		0		6,123		6,123
At 30 November 2025	39,358		3,590		283,054		326,002
Accumulated depreciation
At 01 December 2024	36,079		751		189,539		226,369
Charge for the financial year	1,744		1,196		35,725		38,665
At 30 November 2025	37,823		1,947		225,264		265,034
Net book value
At 30 November 2025	1,535		1,643		57,790		60,968
At 30 November 2024	3,279		2,839		87,392		93,510

5. Debtors

	2025		2024
	£		£
Trade debtors	1,398,410		1,506,664
Amounts owed by Group undertakings	823,583		50,760
Amounts owed by directors	19,512		0
Prepayments and accrued income	234,214		191,874
VAT recoverable	464		5,116
Corporation tax	0		17,403
Other debtors	16,200		9,023
	2,492,383		1,780,840

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	137,824		130,949
Amounts owed to Group undertakings	1,058,484		581,323
Amounts owed to directors	0		111
Other loans	271,309		223,541
Accruals and deferred income	40,962		91,192
Corporation tax	8,769		0
Other taxation and social security	71,727		154,583
Other creditors	629,263		218,073
	2,218,338		1,399,772

The company has a loan facility which is secured by personal guarantees provided by two of the directors. No other security has been provided in respect of this loan.

7. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Other loans (secured)	0		271,309

The company has a loan facility which is secured by personal guarantees provided by two of the directors. No other security has been provided in respect of this loan.

8. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
10,000 Ordinary A shares of £ 0.01 each	100		100
324 Ordinary C shares of £ 0.01 each	3		3
	103		103

9. Related party transactions

Transactions with the entity's directors

	2025		2024
	£		£
Mr A Brooks	13,043		0
Mr A McManus	6,469		0

During the year, the company made advances to the directors, which totalled £19,512. These loans are repayable on demand. Interest is charged on balances above £10,000 at the approved HMRC rate.