REGISTERED NUMBER: 04639641 (England and Wales)

Unaudited Financial Statements

For The Year Ended 31 January 2026

for

Ael Microsystems Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Director:

Mr M S Humphreys

Secretary:

Registered office:

12 Pixiefield

Cradley

Malvern

Worcestershire

WR13 5ND

Registered number:

04639641 (England and Wales)

Accountants:

Allan Brown ( A& T Services Ltd)

18/22 Church Street

Malvern

Worcestershire

WR14 2AY

Fixed assets

Intangible assets

4

-

-

Tangible assets

5

2,209

2,720

2,209

2,720

Current assets

Stocks

15

15

Debtors

6

1,200

5,656

Cash at bank

23,233

83,455

24,448

89,126

Creditors

Amounts falling due within one year

7

856

33,119

Net current assets

23,592

56,007

Total assets less current liabilities

25,801

58,727

Provisions for liabilities

420

517

Net assets

25,381

58,210

Capital and reserves

Called up share capital

21

21

Retained earnings

25,360

58,189

Shareholders' funds

25,381

58,210

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 7 April 2026 and were signed by:

Mr M S Humphreys - Director

1.	STATUTORY INFORMATION

Ael Microsystems 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.

Turnover

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of four years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery etc

-

25% on reducing balance

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 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 NIL (2025 - NIL).

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2025

and 31 January 2026

6,000

AMORTISATION

At 1 February 2025

and 31 January 2026

6,000

NET BOOK VALUE

At 31 January 2026

-

At 31 January 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

24,177

Additions

225

At 31 January 2026

24,402

DEPRECIATION

At 1 February 2025

21,457

Charge for year

736

At 31 January 2026

22,193

NET BOOK VALUE

At 31 January 2026

2,209

At 31 January 2025

2,720

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

1,200

5,400

Other debtors

-

256

1,200

5,656

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade creditors

54

129

Taxation and social security

68

31,852

Other creditors

734

1,138

856

33,119