REGISTERED NUMBER: 04006438 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

ARONCORP LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

K R Thomas

G F Thomas

REGISTERED OFFICE:

The Stables

23b Lenten Street

Alton

Hampshire

GU34 1HG

REGISTERED NUMBER:

04006438 (England and Wales)

ACCOUNTANTS:

LFM

Chartered Certified Accountants

The Stables

23b Lenten Street

Alton

Hampshire

GU34 1HG

FIXED ASSETS

Tangible assets

4

1,319

-

CURRENT ASSETS

Stocks

8,920,874

4,324,052

Debtors

5

159,939

63,425

Cash at bank

21,868

35,962

9,102,681

4,423,439

CREDITORS

Amounts falling due within one year

6

7,575,580

656,290

NET CURRENT ASSETS

1,527,101

3,767,149

TOTAL ASSETS LESS CURRENT LIABILITIES

1,528,420

3,767,149

CREDITORS

Amounts falling due after more than one year

7

-

1,897,611

NET ASSETS

1,528,420

1,869,538

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

1,528,220

1,869,338

SHAREHOLDERS' FUNDS

1,528,420

1,869,538

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 25 September 2026 and were signed on its behalf by:

G F Thomas - Director

1.	STATUTORY INFORMATION

Aroncorp 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.

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.

Tangible fixed assets

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

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

1,649

At 31 December 2025

1,649

DEPRECIATION

Charge for year

330

At 31 December 2025

330

NET BOOK VALUE

At 31 December 2025

1,319

5.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Other debtors

159,939

59,078

Amounts falling due after more than one year:

Other debtors

-

4,347

Aggregate amounts

159,939

63,425

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

852

12,261

Amounts owed to group undertakings

652,297

442,029

Other creditors

6,922,431

202,000

7,575,580

656,290

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

-

1,897,611

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Other loans

6,692,512

1,897,611

Quantum Development Finance LTD hold fixed and floating charges over the site known as Meadow Vale Convent School, Anstey Lane, Alton.

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the year ended 31 December 2025 and the period ended 31 December 2024:

2025

2024

£

£

G F Thomas and K R Thomas

Balance outstanding at start of year

2,700

-

Amounts advanced

-

2,700

Amounts repaid

(29,719

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(27,019

)

2,700

The loan was repaid within 9 months of the period end.

10.	ULTIMATE CONTROLLING PARTY

The company is jointly controlled by Mr G Thomas and Mrs K Thomas.