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REGISTERED NUMBER: 09530273 (England and Wales)















AAI GLOBAL LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024






AAI GLOBAL LIMITED (REGISTERED NUMBER: 09530273)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


AAI GLOBAL LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTORS: D M Cobb
R J McNeil
K Goldsmith
P A Tuck





SECRETARY: P A Orwell





REGISTERED OFFICE: Globe House
2 Commercial Brow
Hyde
Stockport
SK14 2JW





REGISTERED NUMBER: 09530273 (England and Wales)





ACCOUNTANTS: Clarke Nicklin LLP
Chartered Accountants
Clarke Nicklin House
Brooks Drive
Cheadle Royal Business Park
Cheadle
Cheshire
SK8 3TD

AAI GLOBAL LIMITED (REGISTERED NUMBER: 09530273)

BALANCE SHEET
30 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 398,813 407,121
Investments 5 130 130
398,943 407,251

CURRENT ASSETS
Debtors 6 246,952 107,516
Cash at bank 108,575 176,835
355,527 284,351
CREDITORS
Amounts falling due within one year 7 588,244 510,525
NET CURRENT LIABILITIES (232,717 ) (226,174 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

166,226

181,077

CREDITORS
Amounts falling due after more than one
year

8

123,505

154,181
NET ASSETS 42,721 26,896

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 42,621 26,796
SHAREHOLDERS' FUNDS 42,721 26,896

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 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.

AAI GLOBAL LIMITED (REGISTERED NUMBER: 09530273)

BALANCE SHEET - continued
30 APRIL 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 January 2025 and were signed on its behalf by:





D M Cobb - Director


AAI GLOBAL LIMITED (REGISTERED NUMBER: 09530273)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024


1. STATUTORY INFORMATION

AAI Global 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Going concern
The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The directors have reached this conclusion giving due consideration to the projected future performance of the company and any potential risk that might impact the company's ability to meet its required solvency levels. For this reason, they continue to adopt the going concern basis in preparing the financial statements.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% on cost

Investments in subsidiaries and associates
Investments in subsidiary and associate undertakings are recognised at cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


AAI GLOBAL LIMITED (REGISTERED NUMBER: 09530273)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


2. ACCOUNTING POLICIES - continued
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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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 3 (2023 - 4 ) .

4. TANGIBLE FIXED ASSETS
Freehold
property
£   
COST
At 1 May 2023
and 30 April 2024 415,430
DEPRECIATION
At 1 May 2023 8,309
Charge for year 8,308
At 30 April 2024 16,617
NET BOOK VALUE
At 30 April 2024 398,813
At 30 April 2023 407,121

AAI GLOBAL LIMITED (REGISTERED NUMBER: 09530273)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


5. FIXED ASSET INVESTMENTS
Shares in Interest
group in
undertakings associate Totals
£    £    £   
COST
At 1 May 2023
and 30 April 2024 90 40 130
NET BOOK VALUE
At 30 April 2024 90 40 130
At 30 April 2023 90 40 130

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 222,776 92,226
Other debtors 14,778 4,000
VAT 9,398 11,290
246,952 107,516

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 9,950 9,706
Other loans 20,177 20,177
Trade creditors 138,100 75,491
Corporation tax 39,627 42,482
Social security and other taxes - 158
Other creditors 353,688 358,914
Directors' current accounts 23,000 -
Accruals and deferred income 3,702 3,597
588,244 510,525

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 12,489 22,682
Other loans 111,016 131,499
123,505 154,181

AAI GLOBAL LIMITED (REGISTERED NUMBER: 09530273)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
50 A Ordinary £1 50 50
25 B Ordinary £1 25 25
25 C Ordinary £1 25 25
100 100

10. ULTIMATE CONTROLLING PARTY

The controlling party is AAI Holdings Ltd.