2022-12-012023-11-302023-11-30false10483857AAIMZA LTD2024-08-3068209iso4217:GBPxbrli:pure104838572022-12-01104838572023-11-30104838572022-12-012023-11-30104838572021-12-01104838572022-11-30104838572021-12-012022-11-3010483857bus:SmallEntities2022-12-012023-11-3010483857bus:AuditExempt-NoAccountantsReport2022-12-012023-11-3010483857bus:FullAccounts2022-12-012023-11-3010483857bus:PrivateLimitedCompanyLtd2022-12-012023-11-3010483857core:WithinOneYear2023-11-3010483857core:AfterOneYear2023-11-3010483857core:WithinOneYear2022-11-3010483857core:AfterOneYear2022-11-3010483857core:ShareCapital2023-11-3010483857core:SharePremium2023-11-3010483857core:RevaluationReserve2023-11-3010483857core:OtherReservesSubtotal2023-11-3010483857core:RetainedEarningsAccumulatedLosses2023-11-3010483857core:ShareCapital2022-11-3010483857core:SharePremium2022-11-3010483857core:RevaluationReserve2022-11-3010483857core:OtherReservesSubtotal2022-11-3010483857core:RetainedEarningsAccumulatedLosses2022-11-3010483857core:LandBuildings2023-11-3010483857core:PlantMachinery2023-11-3010483857core:Vehicles2023-11-3010483857core:FurnitureFittings2023-11-3010483857core:OfficeEquipment2023-11-3010483857core:NetGoodwill2023-11-3010483857core:IntangibleAssetsOtherThanGoodwill2023-11-3010483857core:ListedExchangeTraded2023-11-3010483857core:UnlistedNon-exchangeTraded2023-11-3010483857core:LandBuildings2022-11-3010483857core:PlantMachinery2022-11-3010483857core:Vehicles2022-11-3010483857core:FurnitureFittings2022-11-3010483857core:OfficeEquipment2022-11-3010483857core:NetGoodwill2022-11-3010483857core:IntangibleAssetsOtherThanGoodwill2022-11-3010483857core:ListedExchangeTraded2022-11-3010483857core:UnlistedNon-exchangeTraded2022-11-3010483857core:LandBuildings2022-12-012023-11-3010483857core:PlantMachinery2022-12-012023-11-3010483857core:Vehicles2022-12-012023-11-3010483857core:FurnitureFittings2022-12-012023-11-3010483857core:OfficeEquipment2022-12-012023-11-3010483857core:NetGoodwill2022-12-012023-11-3010483857core:IntangibleAssetsOtherThanGoodwill2022-12-012023-11-3010483857core:ListedExchangeTraded2022-12-012023-11-3010483857core:UnlistedNon-exchangeTraded2022-12-012023-11-3010483857core:MoreThanFiveYears2022-12-012023-11-3010483857core:Non-currentFinancialInstruments2023-11-3010483857core:Non-currentFinancialInstruments2022-11-3010483857dpl:CostSales2022-12-012023-11-3010483857dpl:DistributionCosts2022-12-012023-11-3010483857core:LandBuildings2022-12-012023-11-3010483857core:PlantMachinery2022-12-012023-11-3010483857core:Vehicles2022-12-012023-11-3010483857core:FurnitureFittings2022-12-012023-11-3010483857core:OfficeEquipment2022-12-012023-11-3010483857dpl:AdministrativeExpenses2022-12-012023-11-3010483857core:NetGoodwill2022-12-012023-11-3010483857core:IntangibleAssetsOtherThanGoodwill2022-12-012023-11-3010483857dpl:GroupUndertakings2022-12-012023-11-3010483857dpl:ParticipatingInterests2022-12-012023-11-3010483857dpl:GroupUndertakingscore:ListedExchangeTraded2022-12-012023-11-3010483857core:ListedExchangeTraded2022-12-012023-11-3010483857dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-12-012023-11-3010483857core:UnlistedNon-exchangeTraded2022-12-012023-11-3010483857dpl:CostSales2021-12-012022-11-3010483857dpl:DistributionCosts2021-12-012022-11-3010483857core:LandBuildings2021-12-012022-11-3010483857core:PlantMachinery2021-12-012022-11-3010483857core:Vehicles2021-12-012022-11-3010483857core:FurnitureFittings2021-12-012022-11-3010483857core:OfficeEquipment2021-12-012022-11-3010483857dpl:AdministrativeExpenses2021-12-012022-11-3010483857core:NetGoodwill2021-12-012022-11-3010483857core:IntangibleAssetsOtherThanGoodwill2021-12-012022-11-3010483857dpl:GroupUndertakings2021-12-012022-11-3010483857dpl:ParticipatingInterests2021-12-012022-11-3010483857dpl:GroupUndertakingscore:ListedExchangeTraded2021-12-012022-11-3010483857core:ListedExchangeTraded2021-12-012022-11-3010483857dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-12-012022-11-3010483857core:UnlistedNon-exchangeTraded2021-12-012022-11-3010483857core:NetGoodwill2023-11-3010483857core:IntangibleAssetsOtherThanGoodwill2023-11-3010483857core:LandBuildings2023-11-3010483857core:PlantMachinery2023-11-3010483857core:Vehicles2023-11-3010483857core:FurnitureFittings2023-11-3010483857core:OfficeEquipment2023-11-3010483857core:AfterOneYear2023-11-3010483857core:WithinOneYear2023-11-3010483857core:ListedExchangeTraded2023-11-3010483857core:UnlistedNon-exchangeTraded2023-11-3010483857core:ShareCapital2023-11-3010483857core:SharePremium2023-11-3010483857core:RevaluationReserve2023-11-3010483857core:OtherReservesSubtotal2023-11-3010483857core:RetainedEarningsAccumulatedLosses2023-11-3010483857core:NetGoodwill2022-11-3010483857core:IntangibleAssetsOtherThanGoodwill2022-11-3010483857core:LandBuildings2022-11-3010483857core:PlantMachinery2022-11-3010483857core:Vehicles2022-11-3010483857core:FurnitureFittings2022-11-3010483857core:OfficeEquipment2022-11-3010483857core:AfterOneYear2022-11-3010483857core:WithinOneYear2022-11-3010483857core:ListedExc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AAIMZA LTD

Registered Number
10483857
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2023

AAIMZA LTD
Company Information
for the year from 1 December 2022 to 30 November 2023

Director

ISLAM, Ahkamel

Registered Address

C/O Hillier Hopkins Llp First Floor, Radius House
51 Clarendon Road
Watford
WD17 1HP

Registered Number

10483857 (England and Wales)
AAIMZA LTD
Balance Sheet as at
30 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets314,54018,650
Investments591,41991,419
Investment property41,044,0731,044,073
1,150,0321,154,142
Current assets
Debtors3,4752,000
Cash at bank and on hand26,97820,091
30,45322,091
Creditors amounts falling due within one year6(1,054,466)(1,054,582)
Net current assets (liabilities)(1,024,013)(1,032,491)
Total assets less current liabilities126,019121,651
Provisions for liabilities7(4,663)(4,663)
Net assets121,356116,988
Capital and reserves
Called up share capital100100
Profit and loss account121,256116,888
Shareholders' funds121,356116,988
The financial statements were approved and authorised for issue by the Director on 30 August 2024, and are signed on its behalf by:
ISLAM, Ahkamel
Director
Registered Company No. 10483857
AAIMZA LTD
Notes to the Financial Statements
for the year ended 30 November 2023

1.Accounting policies
Statutory information
Aaimza Limited is a company limited by shares incorporated in England and Wales within the United Kingdom. The principal activity of the company is that of property investment. The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
Basis of preparation
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
Going concern
The director has reviewed the ability of the company to continue as a going concern and in their opinion, the preparation of the financial statements as a going concern is appropriate. The shareholder has undertaken, without contractual commitment, to provide their ongoing support if necessary to meet the company's obligations and liabilities as and when they fall due.
Revenue from sale of goods
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:
Revenue from rendering of services
Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:  the amount of revenue can be measured reliably;  it is probable that the Company will receive the consideration due under the contract;  the stage of completion of the contract at the end of the reporting period can be measured reliably; and  the costs incurred and the costs to complete the contract can be measured reliably.
Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument
Current taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
Deferred tax
Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:  The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and  Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Intangible assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis: Fixtures and fittings - 20% straight line Office equipment - 25% straight line The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)Straight line (years)
Land and buildings20-
Fixtures and fittings20-
Vehicles25-
Office Equipment-4
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Investment property
Investment property is carried at fair value determined annually by the director and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Statement of Income and Retained Earnings.
Trade and other debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

20232022
Average number of employees during the year11
3.Tangible fixed assets

Fixtures & fittings

Office Equipment

Total

£££
Cost or valuation
At 01 December 2267,1751,90069,075
At 30 November 2367,1751,90069,075
Depreciation and impairment
At 01 December 2249,0001,42550,425
Charge for year3,6354754,110
At 30 November 2352,6351,90054,535
Net book value
At 30 November 2314,540-14,540
At 30 November 2218,17547518,650
4.Investment property
The 2023 valuations were made by director, on an open market value ofr existing use basis

£
Fair value at 01 December 221,044,073
At 30 November 231,044,073
5.Fixed asset investments

Loans to groups1

Total

££
Cost or valuation
At 01 December 2291,41991,419
At 30 November 2391,41991,419
Net book value
At 30 November 2391,41991,419
At 30 November 2291,41991,419

Notes

1Loans to group undertakings and participating interests
6.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables629,479628,004
Taxation and social security2,347358
Other creditors383,306393,186
Accrued liabilities and deferred income39,33433,034
Total1,054,4661,054,582
7.Provisions for liabilities
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are charged as an expense to profit or loss in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the Balance Sheet.

2023

2022

££
Net deferred tax liability (asset)4,6634,663
Total4,6634,663