Aeon Electronic Protection Systems Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 03793381 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 June 2026

for

Aeon Electronic Protection Systems Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

M R Birch

A R Wilkinson

SECRETARY:

M R Birch

REGISTERED OFFICE:

7 Radiant House

28-30 Fowler Road

Ilford

Essex

IG6 3UT

REGISTERED NUMBER:

03793381 (England and Wales)

ACCOUNTANTS:

Sigma Partners

Delmon House

36-38 Church Road

Burgess Hill

West Sussex

RH15 9AE

FIXED ASSETS

Tangible assets

4

72,626

70,349

CURRENT ASSETS

Stocks

2,400

1,200

Debtors

5

116,628

115,086

Cash at bank

129,225

129,417

248,253

245,703

CREDITORS

Amounts falling due within one year

6

158,282

135,772

NET CURRENT ASSETS

89,971

109,931

TOTAL ASSETS LESS CURRENT
LIABILITIES

162,597

180,280

CREDITORS

Amounts falling due after more than one
year

7

(20,911

)

(32,606

)

PROVISIONS FOR LIABILITIES

(13,799

)

(4,752

)

NET ASSETS

127,887

142,922

CAPITAL AND RESERVES

Called up share capital

40,001

Share premium

20,000

Retained earnings

67,886

82,921

SHAREHOLDERS' FUNDS

127,887

142,922

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 September 2026 and were signed on its behalf by:

M R Birch - Director

A R Wilkinson - Director

1.	STATUTORY INFORMATION

Aeon Electronic Protection Systems 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.

Turnover

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

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

Fixtures and fittings

-

33% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

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 Income Statement, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2025 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Motor

Computer

property

fittings

vehicles

equipment

Totals

£

COST

At 1 July 2025

18,233

9,251

121,786

60,237

209,507

Additions

-

31,041

6,841

37,882

Disposals

(18,233

)

(7,212

)

(52,579

)

(42,992

)

(121,016

)

At 30 June 2026

-

2,039

100,248

24,086

126,373

DEPRECIATION

At 1 July 2025

13,446

9,170

61,677

54,865

139,158

Charge for year

-

25

20,882

2,277

23,184

Eliminated on disposal

(13,446

)

(7,203

)

(44,954

)

(42,992

)

(108,595

)

At 30 June 2026

-

1,992

37,605

14,150

53,747

NET BOOK VALUE

At 30 June 2026

-

47

62,643

9,936

72,626

At 30 June 2025

4,787

81

60,109

5,372

70,349

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

Motor

vehicles

£

COST

At 1 July 2025

and 30 June 2026

46,837

DEPRECIATION

At 1 July 2025

3,455

Charge for year

10,845

At 30 June 2026

14,300

NET BOOK VALUE

At 30 June 2026

32,537

At 30 June 2025

43,382

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

Trade debtors

108,111

106,411

Other debtors

8,517

8,675

116,628

115,086

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

Hire purchase contracts

11,695

Trade creditors

36,785

26,599

Taxation and social security

31,118

14,610

Other creditors

78,684

82,868

158,282

135,772

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR

30.6.26

30.6.25

£

Hire purchase contracts

20,911

32,606

8.	SECURED DEBTS

The following secured debts are included within creditors:

30.6.26

30.6.25

£

Hire purchase contracts

32,606

44,301