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REGISTERED NUMBER: 05562679 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

The Aimar Foundation

The Aimar Foundation (Registered number: 05562679)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Report of the Accountants 5

The Aimar Foundation

Company Information
for the Year Ended 30 September 2024







DIRECTORS: S Clark
G J Glass
T Mosimann





SECRETARY: G J Glass





REGISTERED OFFICE: 15 Broadwell Road
Wrecclesham
Farnham
Surrey
GU10 4QH





REGISTERED NUMBER: 05562679 (England and Wales)





ACCOUNTANTS: Oculus Accountancy Limited
Chartered Accountants
83 Victoria Street
London
SW1H 0HW

The Aimar Foundation (Registered number: 05562679)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £   
FIXED ASSETS
Tangible assets 4 2,236 4,236

CURRENT ASSETS
Cash at bank 251,808 195,767

CREDITORS
Amounts falling due within one year 5 (9,758 ) (1,999 )
NET CURRENT ASSETS 242,050 193,768
TOTAL ASSETS LESS CURRENT
LIABILITIES

244,286

198,004

RESERVES
Income and expenditure account 244,286 198,004
244,286 198,004

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 surplus or deficit 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.

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 Income Statement has not been delivered.

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





T Mosimann - Director


The Aimar Foundation (Registered number: 05562679)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

The Aimar Foundation is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

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.

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

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

The Aimar Foundation (Registered number: 05562679)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2023
and 30 September 2024 7,405
DEPRECIATION
At 1 October 2023 3,169
Charge for year 2,000
At 30 September 2024 5,169
NET BOOK VALUE
At 30 September 2024 2,236
At 30 September 2023 4,236

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade creditors 4,478 (1 )
Other creditors 5,280 2,000
9,758 1,999

The Aimar Foundation

Report of the Accountants to the Directors of
The Aimar Foundation

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

I report on the accounts of the Charity for the year ended 30th September 2024, which are set out on pages 1 to 2.

In accordance with your instructions, I have reviewed these unaudited accounts in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Responsibilities of the trustees and examiner

As the Charity's trustees (who are also the directors of the company for the purposes of company law) you are responsible for the preparation of the accounts: you consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 and that an independent examination is needed.

Basis of independent examiner's report

An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosure in the accounts, and seeking explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:
1. which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records and
- to prepare accounts which accord with the accounting records
have not been met: or

2. to which, in my opinion, attention should be drawn to enable a proper understanding of the
accounts to be reached.

Andrea Cole ACA
Chartered Accountant






Oculus Accountancy Limited
Chartered Accountants
83 Victoria Street
London
SW1H 0HW


Date: .............................................