Aider UK Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—7

1. General Information

Aider UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11382740 . The registered office is Horridge Farm, Romansleigh, South Molton, Devon, EX36 4JR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

The company recognises revenue when the amount of revenue can be reliably measured, if it is probable that future economic benefit will flow and that specific criteria have been met for each of the company's activities.

Amounts due under construction contracts which are subject to retention are recognised as receivables when the related work has been performed and the company has an entitlement to the consideration. Retentions are measured at the amount expected to be received and are included within trade debtors.

Retentions are reviewed at each reporting date for evidence of impairment and an appropriate provision is made where amounts are not considered recoverable.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% straight line
Motor Vehicles	20% straight line
Computer Equipment	20% reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Aider UK Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.6. Financial Instruments

Classification

The company holds the following financial instruments:

- Short term trade and other debtors and creditors

- Cash and bank balances

- Hire purchase liabilities

- Bank lending

All financial instruments held by the company are classified as basic.

Recognition and measurement

The company has chosen to apply the recognition and measurement principles in FRS102.

Financial instruments are recognised when the company becomes a party to the contractual provisions of the instrument. Financial assets are derecognised when the contractual rights to the cash flows from the asset expire or when substantially all the risks and rewards of ownership are transferred to another party. Financial liabilities are derecognised when the company’s obligations are discharged, cancelled or expire.

Basic financial instruments are initially measured at transaction price, including transaction costs, except where the arrangement constitutes a financing transaction.

Debt instruments are subsequently measured at amortised cost using the effective interest method. Short-term debtors and creditors with no stated interest rate are measured at the undiscounted amount of the cash or other consideration expected to be paid or received, less any impairment.

Financial assets are assessed for indicators of impairment at each reporting date.

2.7. Taxation

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.8. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 8 (2025: 6)

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Aider UK Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Prior Period Adjustment

In previous periods the company had not recognised deferred taxation arising from timing differences between the carrying value of fixed assets and their tax written down value, together with deferred tax arising in respect of tax losses.

The comparative figures have been restated to correct this. This resulted in a reduction in reserves at 1 April 2024 of £169,457 and an additional deferred tax charge of £35,251 for the year ended 31 March 2025, resulting in a deferred tax liability of £204,708 at 31 March 2025.

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2025	1,336,654	246,650	3,741	1,587,045
Additions	254,804	133,387	-	388,191
Disposals	(116,000 )	(38,909 )	-	(154,909 )

As at 31 March 2026	1,475,458	341,128	3,741	1,820,327

Depreciation
As at 1 April 2025	512,791	75,924	1,466	590,181
Provided during the period	232,593	50,661	650	283,904
Disposals	(30,217 )	(8,430 )	-	(38,647 )

As at 31 March 2026	715,167	118,155	2,116	835,438

Net Book Value
As at 31 March 2026	760,291	222,973	1,625	984,889

As at 1 April 2025	823,863	170,726	2,275	996,864

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	2026	2025 as restated
	£	£
Plant & Machinery	269,242	240,644
Motor Vehicles	178,597	167,400

	447,839	408,044

6. Stocks

	2026	2025 as restated
	£	£
Materials	28,050	6,138
Work in progress	6,750	3,000

	34,800	9,138

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Aider UK Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Debtors

	2026	2025 as restated
	£	£
Due within one year
Trade debtors	201,278	221,667
Other debtors	136,199	36,491

	337,477	258,158

8. Creditors: Amounts Falling Due Within One Year

	2026	2025 as restated
	£	£
Net obligations under finance lease and hire purchase contracts	100,308	79,485
Trade creditors	141,979	97,085
Bank loans and overdrafts	73,075	35,306
Other loans	90,000	60,000
Other creditors	4,855	4,670
Taxation and social security	3,896	4,710

	414,113	281,256

9. Creditors: Amounts Falling Due After More Than One Year

	2026	2025 as restated
	£	£
Net obligations under finance lease and hire purchase contracts	116,681	112,685
Trade creditors	17,486	-
Bank loans	-	6,250

	134,167	118,935

10. Secured Creditors

Of the creditors the following amounts are secured.

	2026		2025 as restated
	£		£
Net obligations under finance lease and hire purchase contracts	216,989		192,170

11. Obligations Under Finance Leases and Hire Purchase

	2026	2025 as restated
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	100,308	79,485
Later than one year and not later than five years	116,681	112,685

	216,989	192,170

	216,989	192,170

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Aider UK Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

12. Deferred Taxation

The deferred tax provision comprises timing differences arising between the carrying value of fixed assets and their tax written down value and, where applicable, tax losses carried forward.

At 31 March 2026 the deferred tax liability was £192,403 (2025 as restated: £204,708).

A deferred tax credit of £12,305 has been recognised in the profit and loss account for the year, resulting in a liability of £192,403 at 31 March 2026.

	2026	2025 as restated
	£	£
Accelerated capital allowances	192,403	222,248
Tax losses carried forward	-	(17,540 )

	192,403	204,708

13. Share Capital

	2026	2025 as restated
	£	£
Allotted, Called up and fully paid	100	100

14. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2026
	£	£	£	£	£
Mr Steven Manning	-	95,372	-	-	95,372

The above loan attracts interest and repayable on demand.

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		2026		2025 as restated
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		984,889		996,864

			984,889		996,864
CURRENT ASSETS
Stocks	6	34,800		9,138
Debtors	7	337,477		258,158

		372,277		267,296
Creditors: Amounts Falling Due Within One Year	8	(414,113 )		(281,256 )

NET CURRENT ASSETS (LIABILITIES)			(41,836 )		(13,960 )

TOTAL ASSETS LESS CURRENT LIABILITIES			943,053		982,904

Creditors: Amounts Falling Due After More Than One Year	9		(134,167 )		(118,935 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	12		(192,403 )		(204,708 )

NET ASSETS			616,483		659,261

CAPITAL AND RESERVES
Called up share capital	13		100		100
Profit and Loss Account			616,383		659,161

SHAREHOLDERS' FUNDS			616,483		659,261