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|  |  | Company registration number: | 02134117 |
AIMMART LIMITED |  |  |  |
REPORT OF THE DIRECTORS' AND |  |  |  |
FINANCIAL STATEMENTS |  |  |  |
FOR THE YEAR ENDED 31 May 2025

AIMMART LIMITED |  |  |  |  |  |  |  |  |  |  |
BALANCE SHEET |  |  |  |  |  |  |  |  |  |  |
AS AT 31 May 2025 |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | 2025 |  | 2024 |
|  |  |  | Notes | £ |  | £ |  | £ |  | £ |
FIXED ASSETS |  |  |  |  |  |  |  |  |  |  |
Tangible assets |  |  | 3 |  |  | 3,765,101 |  |  |  | 3,789,491 |
Financial assets |  |  | 4 |  |  | 2,158,619 |  |  |  | 2,158,619 |
|  |  |  |  |  |  | 5,923,720 |  |  |  | 5,948,110 |
CURRENT ASSETS |  |  |  |  |  |  |  |  |  |  |
Stocks |  |  |  | 0 |  |  |  | 40,925 |  |  |  |
Debtors |  |  |  | 3,165,002 |  |  |  | 1,758,554 |  |  |  |
Cash at bank and in hand |  |  |  | 168,974 |  |  |  | 304,470 |  |  |  |
|  |  |  |  | 3,333,976 |  |  |  | 2,103,949 |  |  |
CREDITORS |  |  |  |  |  |  |  |  |  |  |
Amounts falling due within one year |  |  | (2,365,079) |  |  |  | (1,095,665) |  |  |
NET CURRENT ASSETS |  |  |  |  |  | 968,897 |  |  |  | 1,008,284 |
TOTAL ASSETS LESS |  |  |  |  |  |  |  |  |  |  |
CURRENT LIABILITIES |  |  |  |  |  | 6,892,617 |  |  |  | 6,956,394 |
Creditors falling due after one year |  |  |  |  | (3,555,000) |  |  |  | (3,758,226) |
NET ASSETS |  |  |  |  |  | 3,337,617 |  |  |  | 3,198,168 |
CAPITAL AND RESERVES |  |  |  |  |  |  |  |  |  |  |
Called-up equity share capital |  |  |  |  | 100 |  |  |  | 100 |
Profit and loss account |  |  |  |  |  | 3,337,517 |  |  |  | 3,198,068 |
SHAREHOLDERS FUNDS |  |  |  |  | 3,337,617 |  |  |  | 3,198,168 |
For the year ending 31 May 2025 the company was entitled to exemption 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 the accounts. |  |  |  |  |  |  |
All the members have consented to the preparation of abridged financial statements for the year ended 31 May 2025 in accordance with Section 444(2A) of the Companies Act 2006. |  |  |  |  |  |  |
The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small companies' regime. |  |  |  |  |  |  |
These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. Approved by the board of directors on 13 November 2025 and signed on its behalf. |  |  |  |  |  |  |
..........................................................................
Mr P J Karir |  |  |  |  |  |  |  |  |  |  |
13 November 2025 |  |  |  |  |  |  |  |  |  |  |
The annexed notes form part of these financial statements. |  |  |  |  |  |  |

| AIMMART LIMITED |  |  |  |  |  |  |  |
| NOTES TO THE FINANCIAL STATEMENTS |  |  |  |  |  |  |
| FOR THE YEAR ENDED 31 MAY 2025 |  |  |  |  |  |  |
1. | Accounting policies |  |  |  |  |  |  |  |
| Statement of compliance |  |  |  |  |  |  |
| These financial statements have been prepared in accordance with the provisions of Section 1A 'Small entities' of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. There were no material departures from the standard. |
| Basis of preparing the financial statements |  |  |  |  |  |  |
| The financial statements have been prepared under the historical cost convention in accordance with the accounting policies set out below. These financial statements have been prepared in accordance with FRS102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. The financial statements of the company have been prepared in accordance with Financial Reporting Standard 101, 'Reduced Disclosure Framework' (FRS 101). The financial statements have been prepared under the historical cost convention and in accordance with the Companies Act 2006. |
| Turnover |  |  |  |  |  |  |  |  |
| Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. |
| Fixed Assets |  |  |  |  |  |  |  |
| Tangible fixed assets are stated at cost less depreciation Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following bases: Motor vehicles 25% reducing balance basis Plant & Machinery 20% reducing balance basis |

2. | Employees |  |  |
| The average number of persons employed by the company (including directors) during the year was 2.

3. | Tangible fixed assets |  |  |  |  |  |  |  |  |
|  |  |  | Total |
| Cost |  |  |  |  |  |  |  |  |  |
| At start of period |  | 3,859,863 |
| Additions |  |  | 36,786 |
| At end of period |  | 3,896,649 |
| Depreciation |  |  |  |  |  |  |  |  |  |
| At start of period |  | 70,372 |
| Provided during the period |  | 61,800 |
| At end of period |  | 132,172 |
| Net Book Value |  |  |  |  |  |  |  |  |
| At start of period |  | 3,789,491 |
| At end of period |  | 3,765,101 |

4. | Fixed asset investments |  |  |  |  |  |  |  |  |
|  |  |  | Total
| Cost |  |  |  |  |  |  |  |  |
| At start of period |  | 2,158,619
| At end of period |  | 2,158,619
| Carrying amount: |  |  |  |  |  |  |  |
| At start of period |  | 2,158,619
| At end of period |  | 2,158,619

5. | Related Party Transactions |  |  |  |  |  |  |  |
| S Karir & Sons Limited, P Roy Limited and the reporting company are related parties. The intercompany loans shown under creditors are free of interest and are repayable on demand. |