Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-302024-06-3022023-07-01true2falseNo description of principal activitytrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 0906157 2023-07-01 2024-06-30 0906157 2022-07-01 2023-06-30 0906157 2024-06-30 0906157 2023-06-30 0906157 c:Director1 2023-07-01 2024-06-30 0906157 c:Director2 2023-07-01 2024-06-30 0906157 c:RegisteredOffice 2023-07-01 2024-06-30 0906157 d:FreeholdInvestmentProperty 2023-07-01 2024-06-30 0906157 d:FreeholdInvestmentProperty 2024-06-30 0906157 d:FreeholdInvestmentProperty 2023-06-30 0906157 d:CurrentFinancialInstruments 2024-06-30 0906157 d:CurrentFinancialInstruments 2023-06-30 0906157 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 0906157 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 0906157 d:ShareCapital 2024-06-30 0906157 d:ShareCapital 2023-06-30 0906157 d:InvestmentPropertiesRevaluationReserve 2024-06-30 0906157 d:InvestmentPropertiesRevaluationReserve 2023-06-30 0906157 d:RetainedEarningsAccumulatedLosses 2024-06-30 0906157 d:RetainedEarningsAccumulatedLosses 2023-06-30 0906157 c:FRS102 2023-07-01 2024-06-30 0906157 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 0906157 c:FullAccounts 2023-07-01 2024-06-30 0906157 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 0906157 2 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure
Company registration number: 0906157







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 JUNE 2024


AIM SECURITIES LIMITED






































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AIM SECURITIES LIMITED
 


 
COMPANY INFORMATION


Directors
R Sporborg 
C Kingsbury 




Registered number
0906157



Registered office
Walkern Road

Stevenage

Herts

SG1 3QP




Accountants
Menzies LLP
Chartered Accountants

Richmond House

Walkern Road

Stevenage

Herts

SG1 3QP





 


AIM SECURITIES LIMITED
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 5


 


AIM SECURITIES LIMITED
REGISTERED NUMBER:0906157



STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2024

2024
2023
Note
£
£

Fixed assets
  

Investment property
 4 
-
1,200,000

  
-
1,200,000

Current assets
  

Debtors: amounts falling due within one year
 5 
-
1,216

Bank and cash balances
  
1,643,547
687

  
1,643,547
1,903

Creditors: amounts falling due within one year
 6 
(460,004)
(112,069)

Net current assets/(liabilities)
  
 
 
1,183,543
 
 
(110,166)

Total assets less current liabilities
  
1,183,543
1,089,834

Provisions for liabilities
  

Deferred tax
  
-
(187,233)

  
 
 
-
 
 
(187,233)

Net assets
  
1,183,543
902,601


Capital and reserves
  

Called up share capital 
  
100
100

Investment property reserve
  
-
920,619

Profit and loss account
  
1,183,443
(18,118)

  
1,183,543
902,601


Page 1

 


AIM SECURITIES LIMITED
REGISTERED NUMBER:0906157


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 JUNE 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
C Kingsbury
Director

Date: 14 March 2025

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 


AIM SECURITIES LIMITED
 


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

1.


Statutory information

AIM Securities 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

 
2.1

Basis of preparation of financial statements

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 following principal accounting policies have been applied:

  
2.2

Revenue

Revenue represents rents received during the year.

  
2.3

Revenue recognition

Revenue is recognised as rents become due to the company.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.5

Taxation

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 reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting 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 reporting date.

Page 3

 


AIM SECURITIES LIMITED
 


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

2.Accounting policies (continued)

 
2.6

Investment property

Investment property is carried at fair value determined annually by external valuers 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 profit or loss.

 
2.7

Financial instruments

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.

 
2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


4.


Investment property


Freehold investment property

£





At 1 July 2023
1,200,000


Disposals
(1,200,000)



At 30 June 2024
-







5.


Debtors

2024
2023
£
£


Tax recoverable
-
1,216

-
1,216


Page 4

 


AIM SECURITIES LIMITED
 


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

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
364,354
-

Other creditors
94,330
110,749

Accruals and deferred income
1,320
1,320

460,004
112,069



7.


Transactions with directors

At the balance sheet date the company owed £94,330 (2023: £110,749) to the directors. The balance can be found within creditors due within one year. No interest is being charged on this loan.

 
Page 5