AIMEN HASSANI LIMITED Company accounts

COMPANY REGISTRATION NUMBER: 05139886

AIMEN HASSANI LIMITED

Unaudited Financial Statements

5 April 2025

AIMEN HASSANI LIMITED

Financial Statements

Year ended 5 April 2025

Contents	Page

Directors' report	1

Statement of income and retained earnings	2

Statement of financial position	3

Notes to the financial statements	4

AIMEN HASSANI LIMITED

Directors' Report

Year ended 5 April 2025

The directors present their report and the unaudited financial statements of the company for the year ended 5 April 2025 .

Directors

The directors who served the company during the year were as follows:

Dr Al-Hassani
P B Hassani

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 10 October 2025 and signed on behalf of the board by:

Dr Al-Hassani

Director

Registered office:

c/o The Accounting Centre Ltd

736 High road

North Finchley

London

N12 9QD

AIMEN HASSANI LIMITED

Statement of Income and Retained Earnings

Year ended 5 April 2025

	2025	2024
Note	£	£
Turnover	162,751	150,615

Cost of sales	73,049	73,049
	---------	---------
Gross profit	89,702	77,566

Administrative expenses	24,315	15,913
	--------	--------
Operating profit	65,387	61,653

Other interest receivable and similar income	63	76
	--------	--------
Profit before taxation	65,450	61,729

Tax on profit	13,594	12,587
	--------	--------
Profit for the financial year and total comprehensive income	51,856	49,142
	--------	--------

Dividends paid and payable	6	( 34,000)	( 58,500)

Retained earnings at the start of the year	45,588	54,946
	--------	--------
Retained earnings at the end of the year	63,444	45,588
	--------	--------

All the activities of the company are from continuing operations.

AIMEN HASSANI LIMITED

Statement of Financial Position

5 April 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	7		1	1

Current assets

Debtors	8	9,486	22,774
Cash at bank and in hand		70,834	36,894
		--------	--------
		80,320	59,668

Creditors: amounts falling due within one year	9	16,777		13,981
		--------		--------
Net current assets			63,543	45,687
			--------	--------
Total assets less current liabilities			63,544	45,688
			--------	--------
Net assets			63,544	45,688
			--------	--------

Capital and reserves

Called up share capital		100	100
Profit and loss account	10	63,444	45,588
		--------	--------
Shareholders funds		63,544	45,688
		--------	--------

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

For the year ending 5 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 10 October 2025 , and are signed on behalf of the board by:

Dr Al-Hassani	P B Hassani
Director	Director

Company registration number: 05139886

AIMEN HASSANI LIMITED

Notes to the Financial Statements

Year ended 5 April 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is c/o The Accounting Centre Ltd, 736 High road, North Finchley, London, N12 9QD.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover represents the total amount receivable in the ordinary course of business for services provided. Turnover is attributable to the one principal activity of the company which was carried out solely in the United Kingdom. Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the 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.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Directors' remuneration

The directors' aggregate remuneration in respect of qualifying services was:

	2025	2024
	£	£
Remuneration	72,570	72,570
	--------	--------

6. Dividends

	2025	2024
	£	£
Dividends paid during the year (excluding those for which a liability existed at the end of the prior year )	34,000	58,500
	--------	--------

7. Tangible assets

	Fixtures and fittings	Total
	£	£
Cost
At 6 April 2024 and 5 April 2025	328	328
	----	----
Depreciation
At 6 April 2024 and 5 April 2025	327	327
	----	----
Carrying amount
At 5 April 2025	1	1
	----	----
At 5 April 2024	1	1
	----	----

8. Debtors

	2025	2024
	£	£
Trade debtors	9,486	20,611
Other debtors	–	2,163
	-------	--------
	9,486	22,774
	-------	--------

9. Creditors: amounts falling due within one year

	2025	2024
	£	£
Accruals and deferred income	2,691	1,373
Corporation tax	13,556	12,608
Social security and other taxes	434	–
Director loan accounts	96	–
	--------	--------
	16,777	13,981
	--------	--------

10. Reserves

Profit and loss account - This reserve records retained earnings and accumulated losses.

11. Directors' advances, credits and guarantees

This has been shown within note 9 'Creditors: amounts falling due within one year'.

12. Controlling party

The company was under the control of its directors throughout the year.