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core:OtherReservesSubtotal 2024-02-29 08386428 core:RetainedEarningsAccumulatedLosses 2024-02-29 08386428 core:LandBuildings 2025-02-28 08386428 core:PlantMachinery 2025-02-28 08386428 core:Vehicles 2025-02-28 08386428 core:FurnitureFittings 2025-02-28 08386428 core:OfficeEquipment 2025-02-28 08386428 core:NetGoodwill 2025-02-28 08386428 core:IntangibleAssetsOtherThanGoodwill 2025-02-28 08386428 core:ListedExchangeTraded 2025-02-28 08386428 core:UnlistedNon-exchangeTraded 2025-02-28 08386428 core:LandBuildings 2024-02-29 08386428 core:PlantMachinery 2024-02-29 08386428 core:Vehicles 2024-02-29 08386428 core:FurnitureFittings 2024-02-29 08386428 core:OfficeEquipment 2024-02-29 08386428 core:NetGoodwill 2024-02-29 08386428 core:IntangibleAssetsOtherThanGoodwill 2024-02-29 08386428 core:ListedExchangeTraded 2024-02-29 08386428 core:UnlistedNon-exchangeTraded 2024-02-29 08386428 core:LandBuildings 2024-03-01 2025-02-28 08386428 core:PlantMachinery 2024-03-01 2025-02-28 08386428 core:Vehicles 2024-03-01 2025-02-28 08386428 core:FurnitureFittings 2024-03-01 2025-02-28 08386428 core:OfficeEquipment 2024-03-01 2025-02-28 08386428 core:NetGoodwill 2024-03-01 2025-02-28 08386428 core:IntangibleAssetsOtherThanGoodwill 2024-03-01 2025-02-28 08386428 core:ListedExchangeTraded 2024-03-01 2025-02-28 08386428 core:UnlistedNon-exchangeTraded 2024-03-01 2025-02-28 08386428 core:MoreThanFiveYears 2024-03-01 2025-02-28 08386428 core:Non-currentFinancialInstruments 2025-02-28 08386428 core:Non-currentFinancialInstruments 2024-02-29 08386428 dpl:CostSales 2024-03-01 2025-02-28 08386428 dpl:DistributionCosts 2024-03-01 2025-02-28 08386428 core:LandBuildings 2024-03-01 2025-02-28 08386428 core:PlantMachinery 2024-03-01 2025-02-28 08386428 core:Vehicles 2024-03-01 2025-02-28 08386428 core:FurnitureFittings 2024-03-01 2025-02-28 08386428 core:OfficeEquipment 2024-03-01 2025-02-28 08386428 dpl:AdministrativeExpenses 2024-03-01 2025-02-28 08386428 core:NetGoodwill 2024-03-01 2025-02-28 08386428 core:IntangibleAssetsOtherThanGoodwill 2024-03-01 2025-02-28 08386428 dpl:GroupUndertakings 2024-03-01 2025-02-28 08386428 dpl:ParticipatingInterests 2024-03-01 2025-02-28 08386428 dpl:GroupUndertakings core:ListedExchangeTraded 2024-03-01 2025-02-28 08386428 core:ListedExchangeTraded 2024-03-01 2025-02-28 08386428 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-03-01 2025-02-28 08386428 core:UnlistedNon-exchangeTraded 2024-03-01 2025-02-28 08386428 dpl:CostSales 2023-03-01 2024-02-29 08386428 dpl:DistributionCosts 2023-03-01 2024-02-29 08386428 core:LandBuildings 2023-03-01 2024-02-29 08386428 core:PlantMachinery 2023-03-01 2024-02-29 08386428 core:Vehicles 2023-03-01 2024-02-29 08386428 core:FurnitureFittings 2023-03-01 2024-02-29 08386428 core:OfficeEquipment 2023-03-01 2024-02-29 08386428 dpl:AdministrativeExpenses 2023-03-01 2024-02-29 08386428 core:NetGoodwill 2023-03-01 2024-02-29 08386428 core:IntangibleAssetsOtherThanGoodwill 2023-03-01 2024-02-29 08386428 dpl:GroupUndertakings 2023-03-01 2024-02-29 08386428 dpl:ParticipatingInterests 2023-03-01 2024-02-29 08386428 dpl:GroupUndertakings core:ListedExchangeTraded 2023-03-01 2024-02-29 08386428 core:ListedExchangeTraded 2023-03-01 2024-02-29 08386428 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-03-01 2024-02-29 08386428 core:UnlistedNon-exchangeTraded 2023-03-01 2024-02-29 08386428 core:NetGoodwill 2025-02-28 08386428 core:IntangibleAssetsOtherThanGoodwill 2025-02-28 08386428 core:LandBuildings 2025-02-28 08386428 core:PlantMachinery 2025-02-28 08386428 core:Vehicles 2025-02-28 08386428 core:FurnitureFittings 2025-02-28 08386428 core:OfficeEquipment 2025-02-28 08386428 core:AfterOneYear 2025-02-28 08386428 core:WithinOneYear 2025-02-28 08386428 core:ListedExchangeTraded 2025-02-28 08386428 core:UnlistedNon-exchangeTraded 2025-02-28 08386428 core:ShareCapital 2025-02-28 08386428 core:SharePremium 2025-02-28 08386428 core:RevaluationReserve 2025-02-28 08386428 core:OtherReservesSubtotal 2025-02-28 08386428 core:RetainedEarningsAccumulatedLosses 2025-02-28 08386428 core:NetGoodwill 2024-02-29 08386428 core:IntangibleAssetsOtherThanGoodwill 2024-02-29 08386428 core:LandBuildings 2024-02-29 08386428 core:PlantMachinery 2024-02-29 08386428 core:Vehicles 2024-02-29 08386428 core:FurnitureFittings 2024-02-29 08386428 core:OfficeEquipment 2024-02-29 08386428 core:AfterOneYear 2024-02-29 08386428 core:WithinOneYear 2024-02-29 08386428 core:ListedExchangeTraded 2024-02-29 08386428 core:UnlistedNon-exchangeTraded 2024-02-29 08386428 core:ShareCapital 2024-02-29 08386428 core:SharePremium 2024-02-29 08386428 core:RevaluationReserve 2024-02-29 08386428 core:OtherReservesSubtotal 2024-02-29 08386428 core:RetainedEarningsAccumulatedLosses 2024-02-29 08386428 core:NetGoodwill 2023-02-28 08386428 core:IntangibleAssetsOtherThanGoodwill 2023-02-28 08386428 core:LandBuildings 2023-02-28 08386428 core:PlantMachinery 2023-02-28 08386428 core:Vehicles 2023-02-28 08386428 core:FurnitureFittings 2023-02-28 08386428 core:OfficeEquipment 2023-02-28 08386428 core:AfterOneYear 2023-02-28 08386428 core:WithinOneYear 2023-02-28 08386428 core:ListedExchangeTraded 2023-02-28 08386428 core:UnlistedNon-exchangeTraded 2023-02-28 08386428 core:ShareCapital 2023-02-28 08386428 core:SharePremium 2023-02-28 08386428 core:RevaluationReserve 2023-02-28 08386428 core:OtherReservesSubtotal 2023-02-28 08386428 core:RetainedEarningsAccumulatedLosses 2023-02-28 08386428 core:AfterOneYear 2024-03-01 2025-02-28 08386428 core:WithinOneYear 2024-03-01 2025-02-28 08386428 core:Non-currentFinancialInstruments core:CostValuation 2024-03-01 2025-02-28 08386428 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-03-01 2025-02-28 08386428 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-03-01 2025-02-28 08386428 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-03-01 2025-02-28 08386428 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-03-01 2025-02-28 08386428 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-03-01 2025-02-28 08386428 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-03-01 2025-02-28 08386428 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-03-01 2025-02-28 08386428 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-03-01 2025-02-28 08386428 core:Non-currentFinancialInstruments core:CostValuation 2025-02-28 08386428 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-02-28 08386428 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-02-28 08386428 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-02-28 08386428 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-02-28 08386428 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-02-28 08386428 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-02-28 08386428 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-02-28 08386428 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-02-28 08386428 core:Non-currentFinancialInstruments core:CostValuation 2024-02-29 08386428 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-02-29 08386428 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-02-29 08386428 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-02-29 08386428 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-02-29 08386428 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-02-29 08386428 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-02-29 08386428 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-02-29 08386428 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-02-29 08386428 bus:Director1 2024-03-01 2025-02-28

AIAM LIMITED

Registered Number
08386428
(England and Wales)

Unaudited Financial Statements for the Year ended
28 February 2025

AIAM LIMITED
Company Information
for the year from 1 March 2024 to 28 February 2025

Director | ISSAC, Abdullah

Registered Address | 472 Greenford Road
| Greenford
| UB6 8SQ

Registered Number | 08386428 (England and Wales)

AIAM LIMITED
Balance Sheet as at
28 February 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 61,382 |  |  |  | 79,082
|  |  |  | 61,382 |  |  |  | 79,082
Current assets |  |  |  |  |  |  |  |
Stocks | 4 | 41,200 |  |  |  | 40,500 |  |
Debtors | 5 | 252,900 |  |  |  | 290,019 |  |
Cash at bank and on hand |  | 904,399 |  |  |  | 662,695 |  |
|  | 1,198,499 |  |  |  | 993,214 |  |
Creditors amounts falling due within one year | 6 | (559,796) |  |  |  | (595,462) |  |
Net current assets (liabilities) |  |  |  | 638,703 |  |  |  | 397,752
Total assets less current liabilities |  |  |  | 700,085 |  |  |  | 476,834
Net assets |  |  |  | 700,085 |  |  |  | 476,834
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 70 |  |  |  | 70
Profit and loss account |  |  |  | 700,015 |  |  |  | 476,764
Shareholders' funds |  |  |  | 700,085 |  |  |  | 476,834

- 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 12 November 2025, and are signed on its behalf by:
ISSAC, Abdullah Director Registered Company No. 08386428

AIAM LIMITED
Notes to the Financial Statements
for the year ended 28 February 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.

| Basis of preparation
--- | ---
| 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).

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

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

| Current taxation
--- | ---
| 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.

| 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 (%)
| Office Equipment | 15

| Stocks and work in progress
--- | ---
| Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 9 |  | 7

3. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Plant & machinery |  | Vehicles |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 March 24 | 54,150 |  | 12,671 |  | 1,250 |  | 137,561 |  | 205,632
| Additions | - |  | - |  | - |  | 2,265 |  | 2,265
| At 28 February 25 | 54,150 |  | 12,671 |  | 1,250 |  | 139,826 |  | 207,897
| Depreciation and impairment
| At 01 March 24 | 54,150 |  | 12,671 |  | 1,250 |  | 58,479 |  | 126,550
| Charge for year | - |  | - |  | - |  | 19,965 |  | 19,965
| At 28 February 25 | 54,150 |  | 12,671 |  | 1,250 |  | 78,444 |  | 146,515
| Net book value
| At 28 February 25 | - |  | - |  | - |  | 61,382 |  | 61,382
| At 29 February 24 | - |  | - |  | - |  | 79,082 |  | 79,082

4. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finished goods | 41,200 |  | 40,500
| Total | 41,200 |  | 40,500

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 238,505 |  | 268,647
| Amounts owed by group undertakings | 2,000 |  | -
| Other debtors | 7,511 |  | 18,931
| Prepayments and accrued income | 4,884 |  | 2,441
| Total | 252,900 |  | 290,019

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 316,301 |  | 327,891
| Bank borrowings and overdrafts | - |  | 5,565
| Taxation and social security | 96,306 |  | 131,447
| Payments received on account | 128,074 |  | 113,355
| Other creditors | 18,319 |  | 17,204
| Accrued liabilities and deferred income | 796 |  | -
| Total | 559,796 |  | 595,462

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7. | Related party transactions
--- | ---
| At the yearend, Man Pharma Ltd owed £2,000 (2024: NIL) to AIAM Ltd. the companies are related as Mr Abdullah Issac is the director of both companies.