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REGISTERED NUMBER: 00899045 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

AIM CAPITAL LIMITED

AIM CAPITAL LIMITED (REGISTERED NUMBER: 00899045)

CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


AIM CAPITAL LIMITED

COMPANY INFORMATION
for the Year Ended 31 December 2024







DIRECTORS: Y A Bux
A Bux





SECRETARY: A Bux





REGISTERED OFFICE: Barton Hall
Garstang Road
Broughton
Preston
Lancashire
PR3 5BT





REGISTERED NUMBER: 00899045 (England and Wales)





ACCOUNTANTS: James Todd & Co
Greenbank House
141 Adelphi Street
Preston
Lancashire
PR1 7BH

AIM CAPITAL LIMITED (REGISTERED NUMBER: 00899045)

BALANCE SHEET
31 December 2024

31.12.24 31.12.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 23,350 23,350

CURRENT ASSETS
Debtors 5 27,281 62,685
Cash at bank 2,841 1,819
30,122 64,504
CREDITORS
Amounts falling due within one year 6 16,709 43,270
NET CURRENT ASSETS 13,413 21,234
TOTAL ASSETS LESS CURRENT
LIABILITIES

36,763

44,584

CREDITORS
Amounts falling due after more than one
year

7

(26,704

)

(32,316

)

PROVISIONS FOR LIABILITIES (4,437 ) (4,437 )
NET ASSETS 5,622 7,831

CAPITAL AND RESERVES
Called up share capital 5,100 5,100
Retained earnings 522 2,731
SHAREHOLDERS' FUNDS 5,622 7,831

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

AIM CAPITAL LIMITED (REGISTERED NUMBER: 00899045)

BALANCE SHEET - continued
31 December 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 11 August 2025 and were signed on its behalf by:





Y A Bux - Director


AIM CAPITAL LIMITED (REGISTERED NUMBER: 00899045)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2024


1. STATUTORY INFORMATION

AIM CAPITAL 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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Turnover represents net invoiced sales of goods and services, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures, fittings and office equipment - 25% on reducing balance

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.

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.

Financial instruments
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument. Basic financial assets, which include debtors and bank balances, are initially measured at transaction price and are subsequently carried at cost. Basic financial liabilities, which include creditors, loans and borrowings, are initially recognised at transaction price and are subsequently carried at cost.

AIM CAPITAL LIMITED (REGISTERED NUMBER: 00899045)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 December 2024


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - 2 ).

4. TANGIBLE FIXED ASSETS
Fixtures,
fittings
and
office
equipment
£   
COST
At 1 January 2024 87,715
Disposals (6,639 )
At 31 December 2024 81,076
DEPRECIATION
At 1 January 2024 64,365
Eliminated on disposal (6,639 )
At 31 December 2024 57,726
NET BOOK VALUE
At 31 December 2024 23,350
At 31 December 2023 23,350

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade debtors 14,488 62,385
Other debtors 12,793 300
27,281 62,685

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Bank loans and overdrafts 6,576 6,576
Trade creditors 1,782 1,032
Social security and other taxes 4,453 6,776
Other creditors 2,428 26,243
Directors' current accounts - 1,111
Accruals and deferred income 1,470 1,532
16,709 43,270

AIM CAPITAL LIMITED (REGISTERED NUMBER: 00899045)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 December 2024


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.24 31.12.23
£    £   
Bank loans - 1-2 years 6,576 6,576
Bank loans - 2-5 years 19,728 19,728
Bank loans more than 5 years
by instalments 400 6,012
26,704 32,316

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more than 5 years
by instalments 400 6,012
400 6,012

8. ULTIMATE CONTROLLING PARTY

The company is controlled by its holding company, Bux & Co Limited, which is in turn controlled by the director Mr Y A Bux, together with his wife.