ACCOUNTS - Final Accounts

Registered number: 15666545

AOU INVESTMENTS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MARCH 2025

AOU INVESTMENTS LIMITED

CONTENTS

	Page
Balance Sheet	1 - 2
Statement of Changes in Equity	3
Notes to the Financial Statements	4 - 8

AOU INVESTMENTS LIMITED

REGISTERED NUMBER: 15666545

BALANCE SHEET

AS AT 31 MARCH 2025

		2025
Note		£

Fixed assets
Investments	4		6,821,377
			6,821,377
Current assets
Debtors: amounts falling due within one year	5	15,137
Cash at bank and in hand	6	323,835
		338,972
Creditors: amounts falling due within one year	7	(7,102,281)
Net current liabilities			(6,763,309)
Total assets less current liabilities			58,068

Net assets			58,068

Capital and reserves
Called up share capital	9	44
Profit and loss account		58,024
		58,068

Page 1

AOU INVESTMENTS LIMITED

REGISTERED NUMBER: 15666545

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2025

The director considers 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 period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 profit and loss account 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:

R M Willings

Director

Date: 22 September 2025

The notes on pages 4 to 8 form part of these financial statements.

Page 2

AOU INVESTMENTS LIMITED

STATEMENT OF CHANGES IN EQUITY

FOR THE PERIOD ENDED 31 MARCH 2025

	Called up share capital	Profit and loss account	Total equity
	£	£	£
Comprehensive income for the period
Profit for the period	-	58,524	58,524
Other comprehensive income for the period	-	-	-
Total comprehensive income for the period	-	58,524	58,524
Contributions by and distributions to owners
Dividends: Equity capital	-	(500)	(500)
Shares issued during the period	44	-	44
Total transactions with owners	44	(500)	(456)
At 31 March 2025	44	58,024	58,068

The notes on pages 4 to 8 form part of these financial statements.

Page 3

AOU INVESTMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

1.	General information

AOU Investments Limited is a private company, limited by shares, incorporated in England & Wales with company registration number 15666545.The registered office is Tudor House, Hibbert Road, Maidenhead, United Kingdom, SL6 1UT. The company was incorporated on 22 April 2024 and this is the first period of the financial statements.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

The financial statements have been prepared on a going concern basis which assumes that the company will continue in operational financial existence for the forseeable future. After reviewing the working capital requirements of the company the shareholders have confirmed that they will provide the company with such financial support as is necessary for it to meet its liabilities for a period of at least twelve months from the date of signing of these financial statements of the company

On the basis of their assessment of company's financial position and resources, the director believes that the company is well placed to manage its business risks.

2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Profit and Loss Account within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

Page 4

AOU INVESTMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.4

Revenue

Revenue compromises income received from listed investments and realised gains or losses arising from the disiposal of listed investments. Revenue is recongnised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable.

2.5

Interest income

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

2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

2.7

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 balance sheet date in the countries where the Company operates and generates income.

2.8

Valuation of investments

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

2.9

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.10

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Page 5

AOU INVESTMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.11

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.12

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Impairment of financial assets

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate.

If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss.

2.13

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.

Employees

The average monthly number of employees, including directors, during the period was 3.

Page 6

AOU INVESTMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

4.	Fixed asset investments

		Listed investments
		£
	Cost or valuation
	Additions	6,804,328
	Foreign exchange movement	7,995
	Revaluations	9,054
	At 31 March 2025	6,821,377

The cost of the listed investments as at 31 March 2025 was £6,804,328

Debtors

					2025
					£


	Prepayments and accrued income	15,137
		15,137

6.	Cash and cash equivalents
		2025
		£

	Cash at bank and in hand	323,835
		323,835

7.	Creditors: Amounts falling due within one year
		2025
		£

	Other creditors	7,093,281
	Accruals and deferred income	9,000
		7,102,281

Page 7

AOU INVESTMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

8.	Financial instruments
		2025
		£

	Financial assets
	Financial assets measured at fair value through profit or loss	7,145,212

Financial assets measured at fair value through profit or loss comprise cash at bank and in hand and listed investments

9.	Share capital
		2025
		£

		Allotted, called up and fully paid

		20 Ordinary shares of £1.00 each	20
		10 Ordinary A shares of £1.00 each	10
		10 Ordinary B shares of £1.00 each	10
		2 Ordinary C shares of £1.00 each	2
		2 Ordinary D shares of £1.00 each	2

			44

10.	Pension commitments

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions paid by the company to the fund and amounted to £60,000.

Page 8