AIMA INTERIORS (UK) LTD


Director	Mr Emin Ozgur Kasapoglu


Company Secretary	KASAPOGLU, Emin Ozgur


Registered Address	68 Venn Street
	London
	SW4 0AX


Registered Number	11029153 (England and Wales)

Balance Sheet as at
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		30,055		164
			30,055		164
Current assets
Stocks	4	5,000		6,000
Debtors		664,960		259,754
Cash at bank and on hand		153,240		94,315
		823,200		360,069
Creditors amounts falling due within one year	5	(743,104)		(312,570)
Net current assets (liabilities)			80,096		47,499
Total assets less current liabilities			110,151		47,663
Creditors amounts falling due after one year	6		(45,182)		(20,833)
Net assets			64,969		26,830
Capital and reserves
Called up share capital			1		1
Profit and loss account			64,968		26,829
Shareholders' funds			64,969		26,830

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 23 October 2025, and are signed on its behalf by:

Mr Emin Ozgur Kasapoglu
Director
Registered Company No. 11029153

AIMA INTERIORS (UK) LTD

Notes to the Financial Statements
for the year ended 31 August 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Vehicles	20
	Office Equipment	25

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Total
	£	£	£
Cost or valuation
At 01 September 24	1,233	-	1,233
Additions	1,740	35,783	37,523
At 31 August 25	2,973	35,783	38,756
Depreciation and impairment
At 01 September 24	1,069	-	1,069
Charge for year	476	7,156	7,632
At 31 August 25	1,545	7,156	8,701
Net book value
At 31 August 25	1,428	28,627	30,055
At 31 August 24	164	-	164

4.	Stocks

	2025	2024
	£	£
Finished goods	5,000	6,000
Total	5,000	6,000

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	25,761	60,058
Taxation and social security	14,267	14,666
Other creditors	703,076	7,516
Accrued liabilities and deferred income	-	230,330
Total	743,104	312,570

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	45,182	20,833
Total	45,182	20,833