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Registered number: 10085603
AIM RX Ltd
Financial Statements
For The Year Ended 30 October 2021
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 10085603
2021 2020
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 744,958 355,937
744,958 355,937
CURRENT ASSETS
Stocks 5 372,546 362,364
Debtors 6 4,027,243 1,347,526
Cash at bank and in hand 1,193,964 2,689,873
5,593,753 4,399,763
Creditors: Amounts Falling Due Within One Year 7 (2,132,255 ) (1,994,146 )
NET CURRENT ASSETS (LIABILITIES) 3,461,498 2,405,617
TOTAL ASSETS LESS CURRENT LIABILITIES 4,206,456 2,761,554
PROVISIONS FOR LIABILITIES
Deferred Taxation (50,610 ) (28,776 )
NET ASSETS 4,155,846 2,732,778
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 4,155,845 2,732,777
SHAREHOLDERS' FUNDS 4,155,846 2,732,778
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These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Martin Stratton
Director
30/08/2022
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
1.3. 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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.4. 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:
Property None
Property Improvements 10% Straight Line
Motor Vehicles 25% Reducing Balance
Fixtures, Fittings & Equipment 25% Reducing Balance
1.5. 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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1.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
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 temporary 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
1.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 121 (2020: 123)
121 123
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4. Tangible Assets
Land & Property
Property Property Improvements Motor Vehicles Fixtures, Fittings & Equipment Total
£ £ £ £ £
Cost
As at 31 October 2020 143,959 303,078 - 41,757 488,794
Additions 285,000 55,769 111,940 8,057 460,766
As at 30 October 2021 428,959 358,847 111,940 49,814 949,560
Depreciation
As at 31 October 2020 - 114,548 - 18,309 132,857
Provided during the period - 35,884 27,985 7,876 71,745
As at 30 October 2021 - 150,432 27,985 26,185 204,602
Net Book Value
As at 30 October 2021 428,959 208,415 83,955 23,629 744,958
As at 31 October 2020 143,959 188,530 - 23,448 355,937
5. Stocks
2021 2020
£ £
Stock - finished goods 372,546 362,364
372,546 362,364
6. Debtors
2021 2020
£ £
Due within one year
Trade debtors 2,079,966 533,562
Prepayments and accrued income 39,225 48,786
Other debtors 48,500 4,300
VAT 391,501 297,317
Amounts owed by parent company 1,468,051 463,561
4,027,243 1,347,526
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7. Creditors: Amounts Falling Due Within One Year
2021 2020
£ £
Trade creditors 1,746,793 1,642,547
Corporation tax 325,331 246,929
Other taxes and social security 36,635 28,170
Other creditors 6,505 -
Accruals and deferred income 14,674 71,500
Directors' loan accounts 2,317 5,000
2,132,255 1,994,146
8. Share Capital
2021 2020
Allotted, Called up and fully paid 1 1
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
Other
2021 2020
£ £
Within 1 year 17,065 12,702
Between 1 and 5 years 13,931 9,654
30,996 22,356
10. Dividends
2021 2020
£ £
On equity shares:
Final dividend paid 83,000 32,500
83,000 32,500
11. Related Party Transactions
The company's immediate parent company is BBE Developments Limited, incorporated in England and Wales. BBE Developments Limited has a 100% shareholding of Aim RX Limited.

BBE Developments Limited owed Aim RX Limited £1,468,051 (2020; £463,561) at the year end.
12. FRC Ethical Standard - Provision Available for Small Entities
In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.
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13. Audit Information
The auditors report on the account of AIM RX Ltd for the year ended 30 October 2021 was unqualified
The auditor's report was signed by Ilyas Patel (Senior Statutory Auditor) for and on behalf of Ilyas Patel (Accountants) Limited , Statutory Auditor
Ilyas Patel (Accountants) Limited
Soloman House Belgrave Court
Fulwood
Preston
PR2 9PL
14. General Information
AIM RX Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10085603 . The registered office is Appleton Village Pharmacy, Appleton Village, Widnes, Cheshire, WA8 6DZ.
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