REGISTERED NUMBER: 02362015 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

AEGIS SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A S Kaley

Mr G Roylance

Mr M J Heptonstall

Mr O M Bentley

Mr R A Orme

Mr C Tongue

REGISTERED OFFICE:

15 Navigation Business Village

Navigation Way

Preston

Lancashire

PR2 2YP

REGISTERED NUMBER:

02362015 (England and Wales)

ACCOUNTANTS:

Turner & Turner (Preston) Ltd

Chartered Accountants

9 Victoria Rd

Fulwood

Preston

Lancashire

PR2 8ND

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

320,283

302,188

320,283

302,188

CURRENT ASSETS

Stocks

139,450

111,575

Debtors

6

252,181

380,391

Cash at bank and in hand

480,171

249,059

871,802

741,025

CREDITORS

Amounts falling due within one year

7

391,917

361,059

NET CURRENT ASSETS

479,885

379,966

TOTAL ASSETS LESS CURRENT LIABILITIES

800,168

682,154

PROVISIONS FOR LIABILITIES

8

14,557

8,981

NET ASSETS

785,611

673,173

CAPITAL AND RESERVES

Called up share capital

3,150

3,150

Share premium

4,000

4,000

Capital redemption reserve

425

425

Retained earnings

778,036

665,598

SHAREHOLDERS' FUNDS

785,611

673,173

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 22 October 2026 and were signed on its behalf by:

Mr A S Kaley - Director

1.	STATUTORY INFORMATION

Aegis Services 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

Turnover represents net invoiced sales of services, excluding value added tax.

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.

Computer software is being amortised evenly over its estimated useful life of three years.

Tangible fixed assets

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

Long leasehold

-

Straight line over 50 years

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

50% on cost

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 14 (2025 - 13 ) .

4.	INTANGIBLE FIXED ASSETS

Computer

software

£

COST

At 1 April 2025

and 31 March 2026

7,539

AMORTISATION

At 1 April 2025

and 31 March 2026

7,539

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Long

Plant and

and

Computer

leasehold

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

305,517

23,623

36,326

22,109

387,575

Additions

-

-

29,943

2,984

32,927

Disposals

-

-

-

(995

)

(995

)

At 31 March 2026

305,517

23,623

66,269

24,098

419,507

DEPRECIATION

At 1 April 2025

27,247

12,089

26,986

19,065

85,387

Charge for year

3,055

1,825

6,395

3,554

14,829

Eliminated on disposal

-

-

-

(992

)

(992

)

At 31 March 2026

30,302

13,914

33,381

21,627

99,224

NET BOOK VALUE

At 31 March 2026

275,215

9,709

32,888

2,471

320,283

At 31 March 2025

278,270

11,534

9,340

3,044

302,188

The land and buildings were revalued by directors on 31 March 2016 to £300,000.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

202,270

331,938

Other debtors

49,911

48,453

252,181

380,391

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

54,994

17,515

Taxation and social security

122,107

125,530

Other creditors

214,816

218,014

391,917

361,059

8.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

14,557

8,981

Deferred

tax

£

Balance at 1 April 2025

8,981

Provided during year

5,576

Balance at 31 March 2026

14,557

9.	RELATED PARTY DISCLOSURES

During the year, total dividends of £28,035 (2025 - £91,035) were paid to the shareholders