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Registered Number: 08781976
England and Wales

 

 

 

AIO PARTNERS LTD



Unaudited Financial Statements
 


Period of accounts

Start date: 01 December 2023

End date: 30 November 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 5,060    6,383 
5,060    6,383 
Current assets      
Debtors 4 405,188    412,520 
Cash at bank and in hand 787,649    818,153 
1,192,837    1,230,673 
Creditors: amount falling due within one year 5 (405,597)   (368,401)
Net current assets 787,240    862,272 
 
Total assets less current liabilities 792,300    868,655 
Provisions for liabilities 6 (6,135)   (5,000)
Net assets 786,165    863,655 
 

Capital and reserves
     
Called up share capital 7 100    100 
Profit and loss account 786,065    863,555 
Shareholders' funds 786,165    863,655 
 


For the year ended 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 21 August 2025 and were signed by:


-------------------------------
J S Dhami
Director
1
General Information
AIO Partners Ltd is a private company, limited by shares, registered in England and Wales, registration number 08781976, registration address 2 Manor Court, Manor Mill Lane, Leeds, West Yorkshire, LS11 8LQ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Going concern basis
The directors believe that the company is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 33% Straight Line
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees


Average number of employees during the year was 34 (2023 : 28).
3.

Tangible fixed assets

Cost or valuation Computer Equipment   Total
  £   £
At 01 December 2023 17,993    17,993 
Additions 2,939    2,939 
Disposals  
At 30 November 2024 20,932    20,932 
Depreciation
At 01 December 2023 11,674    11,674 
Charge for year 4,198    4,198 
On disposals  
At 30 November 2024 15,872    15,872 
Net book values
Closing balance as at 30 November 2024 5,060    5,060 
Opening balance as at 01 December 2023 6,383    6,383 


4.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 234,455    265,142 
Other Debtors 170,733    147,378 
405,188    412,520 

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 20,381    96,916 
Taxation and Social Security 271,584    259,591 
Other Creditors 113,632    11,894 
405,597    368,401 

6.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 1,265    1,241 
Pension Provisions 4,870    3,759 
6,135    5,000 

7.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
100 Ordinary shares of £1.00 each 100    100 
5 Class A shares of £1.00 each  
5 Class B shares of £1.00 each  
1 C Ordinary share of £1.00 each  
111    111 
All shares have equal rights on voting, dividend and capital distribution.

8.

Control

The company was under the control of the director in the current and previous period.
9.

Directors Loan

At 30th November 2024, the directors loan account of £384 (2023 -£40,558) is unsecured, repayable on demand and interest free. During the period the director incurred the following transactions:
 Balance B/F
£
 Advances
£
 Credits
£
 Balance C/F
£
Directors Loan40,558 410,153 (451,095)(384)


2