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Company Registration No. 11450144 (England and Wales)
Amimos Limited Unaudited accounts for the year ended 31 July 2025
Amimos Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Amimos Limited Company Information for the year ended 31 July 2025
Directors
AALAM, Amir Hossein MAHDAVI, Mohammad Haroun
Company Number
11450144 (England and Wales)
Registered Office
75 Cheyne Walk London SW3 5HN England
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Amimos Limited Statement of financial position as at 31 July 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
819,921
922,992
Current assets
Debtors
5
54,491
150,077
Cash at bank and in hand
20,577
17,251
75,068
167,328
Creditors: amounts falling due within one year
6
(149,014)
(803,802)
Net current liabilities
(73,946)
(636,474)
Total assets less current liabilities
745,975
286,518
Creditors: amounts falling due after more than one year
7
-
(445,000)
Provisions for liabilities
Deferred tax
(3,958)
-
Net assets/(liabilities)
742,017
(158,482)
Capital and reserves
Called up share capital
3
2
Capital contribution reserve
8
1,321,007
-
Profit and loss account
(578,993)
(158,484)
Shareholders' funds
742,017
(158,482)
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 29 August 2025 and were signed on its behalf by
AALAM, Amir Hossein Director Company Registration No. 11450144
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Amimos Limited Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
Amimos Limited is a private company, limited by shares, registered in England and Wales, registration number 11450144. The registered office is 75 Cheyne Walk, London, SW3 5HN, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard. Judgements and key sources of estimation uncertainty In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
3.1 Basis of preparation
The financial statements have been prepared on the historical cost convention. The principal accounting policies adopted are set out below. The financial statements are prepared in sterling , which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £. The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts , on the basis that the group of which this is the parent qualifies as a small group . The financial statements present information about the company as an individual entity and not about its group
3.2 Presentation currency
The accounts are presented in £ sterling.
3.3 Turnover
Turnover represents amounts receivable for sales of food and beverages net of VAT.
3.4 Stock
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs of complete and sell is recognised as an impairment loss in profit and loss. Reversal of impairment losses are also recognised in profit and loss.
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Amimos Limited Notes to the Accounts for the year ended 31 July 2025
3.5 Impairment of fixed assets
At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs. Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease. Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.
3.6 Cash at bank and hand
Cash at bank and in hand are basic financial assets and included cash in hand, deposit held at call with banks, other short- term liquid investments with original maturities of three months or less, and bank overdrafts.
3.7 Financial instruments
The company has elected to apply the provision of Section 11'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues of FRS102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
3.8 Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at market rate of interest. Financial assets classified as receivable within one year are not amortised.
3.9 Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities
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Amimos Limited Notes to the Accounts for the year ended 31 July 2025
3.10 Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
3.11 Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
3.12 Taxation
The tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.
3.13 Deferred taxation
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit. The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
over 15 years
Fixtures & fittings
25% Reducing balance
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Amimos Limited Notes to the Accounts for the year ended 31 July 2025
4
Tangible fixed assets
Land & buildings
Fixtures & fittings
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 August 2024
943,977
104,351
1,048,328
At 31 July 2025
943,977
104,351
1,048,328
Depreciation
At 1 August 2024
99,248
26,088
125,336
Charge for the year
76,794
26,277
103,071
At 31 July 2025
176,042
52,365
228,407
Net book value
At 31 July 2025
767,935
51,986
819,921
At 31 July 2024
844,729
78,263
922,992
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
17,530
10,266
Accrued income and prepayments
36,961
66,364
Other debtors
-
73,447
54,491
150,077
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
119,491
68,115
Loans from directors
19,359
734,108
Accruals
10,164
1,579
149,014
803,802
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
-
445,000
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Amimos Limited Notes to the Accounts for the year ended 31 July 2025
8
Capital contribution reserve
During the year ended 31 July 2025, the following balances were transferred from liabilities to equity as permanent capital contributions: Directors’ loan accounts: £798,108 (A H Aalam £405,554; M H Mahdavi £392,554). Shareholder loan (S Ekbatiani): £522,889. In total, £1,320,997 was credited to the Capital Contribution Reserve. These contributions represent a permanent strengthening of the company’s equity base and carry no repayment obligation. No new shares were issued in connection with these contributions, and they do not alter the company’s issued share capital. The conversion was approved by the shareholders prior to the year end, with the formal legal agreement signed on 29 August 2025 (see Note 11, Post Balance Sheet Events).
9
Operating lease commitments
2025
2024
£
£
At 31 July 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
100,000
100,000
Later than one year and not later than five years
500,000
500,000
Later than five years
600,000
700,000
1,200,000
1,300,000
10
Transactions with related parties
At the year end is an amount of £19,359 (2024:£369,554 ) due to the director, A H Aalam and £nil (2024: £365,554) due to M H Mahdavi. During the year consultancy fees have been made by the company an amounting to £47,340 to the director A H Aalam.
11
Post balance sheet events
Shareholder Loan Waiver and Capital Contribution Agreement On 30 July 2025, the shareholders agreed, and on 29 August 2025 formally signed, an agreement to waive outstanding shareholder and director loans and convert them into permanent capital contributions. The balances affected were: • Directors’ loan accounts: £798,108 • Shareholder loan (S Ekbatiani): £522,889 In total, £1,320,997 of liabilities were released and credited to a Capital Contribution Reserve. This agreement was finalised after the reporting date and therefore represents a non-adjusting event under FRS 102 Section 32.
12
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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