2022-03-102023-03-312023-03-31false13968460AIA CORPORATION LTD2023-11-17iso4217:GBPxbrli:pure139684602022-03-10139684602023-03-31139684602022-03-102023-03-31139684602022-03-09139684602022-03-09139684602022-03-092022-03-0913968460bus:SmallEntities2022-03-102023-03-3113968460bus:AuditExempt-NoAccountantsReport2022-03-102023-03-3113968460bus:AbridgedAccounts2022-03-102023-03-3113968460bus:PrivateLimitedCompanyLtd2022-03-102023-03-3113968460core:WithinOneYear2023-03-3113968460core:AfterOneYear2023-03-3113968460core:WithinOneYear2022-03-0913968460core:AfterOneYear2022-03-0913968460core:ShareCapital2023-03-3113968460core:SharePremium2023-03-3113968460core:RevaluationReserve2023-03-3113968460core:OtherReservesSubtotal2023-03-3113968460core:RetainedEarningsAccumulatedLosses2023-03-3113968460core:ShareCapital2022-03-0913968460core:SharePremium2022-03-0913968460core:RevaluationReserve2022-03-0913968460core:OtherReservesSubtotal2022-03-0913968460core:RetainedEarningsAccumulatedLosses2022-03-0913968460core:LandBuildings2023-03-3113968460core:PlantMachinery2023-03-3113968460core:Vehicles2023-03-3113968460core:FurnitureFittings2023-03-3113968460core:OfficeEquipment2023-03-3113968460core:NetGoodwill2023-03-3113968460core:IntangibleAssetsOtherThanGoodwill2023-03-3113968460core:ListedExchangeTraded2023-03-3113968460core:UnlistedNon-exchangeTraded2023-03-3113968460core:LandBuildings2022-03-0913968460core:PlantMachinery2022-03-0913968460core:Vehicles2022-03-0913968460core:FurnitureFittings2022-03-0913968460core:OfficeEquipment2022-03-0913968460core:NetGoodwill2022-03-0913968460core:IntangibleAssetsOtherThanGoodwill2022-03-0913968460core:ListedExchangeTraded2022-03-0913968460core:UnlistedNon-exchangeTraded2022-03-0913968460core:LandBuildings2022-03-102023-03-3113968460core:PlantMachinery2022-03-102023-03-3113968460core:Vehicles2022-03-102023-03-3113968460core:FurnitureFittings2022-03-102023-03-3113968460core:OfficeEquipment2022-03-102023-03-3113968460core:NetGoodwill2022-03-102023-03-3113968460core:IntangibleAssetsOtherThanGoodwill2022-03-102023-03-3113968460core:ListedExchangeTraded2022-03-102023-03-3113968460core:UnlistedNon-exchangeTraded2022-03-102023-03-3113968460core:MoreThanFiveYears2022-03-102023-03-3113968460core:Non-currentFinancialInstruments2023-03-3113968460core:Non-currentFinancialInstruments2022-03-0913968460dpl:CostSales2022-03-102023-03-3113968460dpl:DistributionCosts2022-03-102023-03-3113968460core:LandBuildings2022-03-102023-03-3113968460core:PlantMachinery2022-03-102023-03-3113968460core:Vehicles2022-03-102023-03-3113968460core:FurnitureFittings2022-03-102023-03-3113968460core:OfficeEquipment2022-03-102023-03-3113968460dpl:AdministrativeExpenses2022-03-102023-03-3113968460core:NetGoodwill2022-03-102023-03-3113968460core:IntangibleAssetsOtherThanGoodwill2022-03-102023-03-3113968460dpl:GroupUndertakings2022-03-102023-03-3113968460dpl:ParticipatingInterests2022-03-102023-03-3113968460dpl:GroupUndertakingscore:ListedExchangeTraded2022-03-102023-03-3113968460core:ListedExchangeTraded2022-03-102023-03-3113968460dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-03-102023-03-3113968460core:UnlistedNon-exchangeTraded2022-03-102023-03-3113968460dpl:CostSales2022-03-092022-03-0913968460dpl:DistributionCosts2022-03-092022-03-0913968460core:LandBuildings2022-03-092022-03-0913968460core:PlantMachinery2022-03-092022-03-0913968460core:Vehicles2022-03-092022-03-0913968460core:FurnitureFittings2022-03-092022-03-0913968460core:OfficeEquipment2022-03-092022-03-0913968460dpl:AdministrativeExpenses2022-03-092022-03-0913968460core:NetGoodwill2022-03-092022-03-0913968460core:IntangibleAssetsOtherThanGoodwill2022-03-092022-03-0913968460dpl:GroupUndertakings2022-03-092022-03-0913968460dpl:ParticipatingInterests2022-03-092022-03-0913968460dpl:GroupUndertakingscore:ListedExchangeTraded2022-03-092022-03-0913968460core:ListedExchangeTraded2022-03-092022-03-0913968460dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-03-092022-03-0913968460core:UnlistedNon-exchangeTraded2022-03-092022-03-0913968460core:NetGoodwill2023-03-3113968460core:IntangibleAssetsOtherThanGoodwill2023-03-3113968460core:LandBuildings2023-03-3113968460core:PlantMachinery2023-03-3113968460core:Vehicles2023-03-3113968460core:FurnitureFittings2023-03-3113968460core:OfficeEquipment2023-03-3113968460core:AfterOneYear2023-03-3113968460core:WithinOneYear2023-03-3113968460core:ListedExchangeTraded2023-03-3113968460core:UnlistedNon-exchangeTraded2023-03-3113968460core:ShareCapital2023-03-3113968460core:SharePremium2023-03-3113968460core:RevaluationReserve2023-03-3113968460core:OtherReservesSubtotal2023-03-3113968460core:RetainedEarningsAccumulatedLosses2023-03-3113968460core:NetGoodwill2022-03-0913968460core:IntangibleAssetsOtherThanGoodwill2022-03-0913968460core:LandBuildings2022-03-0913968460core:PlantMachinery2022-03-0913968460core:Vehicles2022-03-0913968460core:FurnitureFittings2022-03-0913968460core:OfficeEquipment2022-03-0913968460core:AfterOneYear2022-03-0913968460core:WithinOneYear2022-03-0913968460core:ListedExchangeTraded2022-03-0913968460core:UnlistedNon-exchangeTraded2022-03-0913968460core:ShareCapital2022-03-0913968460core:SharePremium2022-03-0913968460core:RevaluationReserve2022-03-0913968460core:OtherReservesSubtotal2022-03-0913968460core:RetainedEarningsAccumulatedLosses2022-03-0913968460core:NetGoodwill2022-03-0913968460core:IntangibleAssetsOtherThanGoodwill2022-03-0913968460core:LandBuildings2022-03-0913968460core:PlantMachinery2022-03-0913968460core:Vehicles2022-03-0913968460core:FurnitureFittings2022-03-0913968460core:OfficeEquipment2022-03-0913968460core:AfterOneYear2022-03-0913968460core:WithinOneYear2022-03-0913968460core:ListedExchangeTraded2022-03-0913968460core:UnlistedNon-exchangeTraded2022-03-0913968460core:ShareCapital2022-03-0913968460core:SharePremium2022-03-0913968460core:RevaluationReserve2022-03-0913968460core:OtherReservesSubtotal2022-03-0913968460core:RetainedEarningsAccumulatedLosses2022-03-0913968460core:AfterOneYear2022-03-102023-03-3113968460core:WithinOneYear2022-03-102023-03-3113968460core:Non-currentFinancialInstrumentscore:CostValuation2022-03-102023-03-3113968460core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-03-102023-03-3113968460core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-03-102023-03-3113968460core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-03-102023-03-3113968460core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-03-102023-03-3113968460core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-03-102023-03-3113968460core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-03-102023-03-3113968460core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-03-102023-03-3113968460core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-03-102023-03-3113968460core:Non-currentFinancialInstrumentscore:CostValuation2023-03-3113968460core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-03-3113968460core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-03-3113968460core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-03-3113968460core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-03-3113968460core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-03-3113968460core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-03-3113968460core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-03-3113968460core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-03-3113968460core:Non-currentFinancialInstrumentscore:CostValuation2022-03-0913968460core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-03-0913968460core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-03-0913968460core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-03-0913968460core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-03-0913968460core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-03-0913968460core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-03-0913968460core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-03-0913968460core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-03-0913968460bus:Director12022-03-102023-03-31

AIA CORPORATION LTD

Registered Number
13968460
(England and Wales)

Unaudited Financial Statements for the Period ended
31 March 2023

AIA CORPORATION LTD
Company Information
for the period from 10 March 2022 to 31 March 2023

Director

ASLAM, Aanisah Iram

Registered Address

49 Arnold Street
Huddersfield
HD2 2TA

Registered Number

13968460 (England and Wales)
AIA CORPORATION LTD
Statement of Financial Position
31 March 2023

Notes

2023

£

£

Fixed assets
Tangible assets6509
509
Current assets
Cash at bank and on hand4,407
4,407
Creditors amounts falling due within one year(4,356)
Net current assets (liabilities)51
Total assets less current liabilities560
Net assets560
Capital and reserves
Called up share capital100
Profit and loss account460
Shareholders' funds560
The financial statements were approved and authorised for issue by the Director on 17 November 2023, and are signed on its behalf by:
ASLAM, Aanisah Iram
Director
Registered Company No. 13968460
AIA CORPORATION LTD
Notes to the Financial Statements
for the period ended 31 March 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Principal activities
The principal activity of the company in the year under review was that of pharmacist services.
4.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: Computer equipment - 33% on cost
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Deferred tax policy
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.
5.Employee information

2023
Average number of employees during the year1
6.Property, plant and equipment

Total

£
Cost or valuation
Additions759
At 31 March 23759
Depreciation and impairment
Charge for year250
At 31 March 23250
Net book value
At 31 March 23509
At 09 March 22-
7.Directors advances, credits and guarantees
During the year the company made the following related party transactions: Mrs A I Aslam (Director) At the balance sheet date the amount due to Mrs A I Aslam was £3,656 (2022 - £NIL).