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# AIHA SALES LIMITED

## Company Registration Number:
05999164 (England and Wales)

## Unaudited statutory accounts for the year ended 31 March 2025

## Period of accounts

## Start date: 1 April 2024

## End date: 31 March 2025

# AIHA SALES LIMITED

## Contents of the Financial Statements

for the Period Ended 31 March 2025

Directors report |
Profit and loss |
Balance sheet |
Additional notes |
Balance sheet notes |

# AIHA SALES LIMITED

Directors' report period ended 31 March 2025

The directors present their report with the financial statements of the company for the period ended 31 March 2025

Principal activities of the company

The decision to activate AIHA Sales Limited was made to support AIHA’s broader strategic goals, particularly in enhancing financial sustainability and enabling more flexible asset management. The subsidiary has been established as a profit-focused entity, with the intention of generating returns that exceed those achievable within the regulatory constraints of the Registered Provider model. While profit-focused, AIHA Sales Limited remains committed to addressing housing needs within the Jewish community, aligning with the charitable objectives of its parent organisation. All future profits will be giftaided to AIHA, ensuring that commercial success directly benefits the charitable mission.

Political and charitable donations

While profit-focused, AIHA Sales Limited remains committed to addressing housing needs within the Jewish community, aligning with the charitable objectives of its parent organisation. All future profits will be giftaided to AIHA, ensuring that commercial success directly benefits the charitable mission.

Additional information

Future Outlook AIHA Sales Limited is expected to play a material role in AIHA’s asset rationalisation strategy, enabling the group to navigate rent controls and regulatory limitations more effectively. The company will continue to operate in a manner that supports the housing needs of the Jewish community while contributing positively to the group’s financial health. The Directors are confident that the company is well-positioned to deliver on its objectives and will continue to operate in full alignment with the values and mission of AIHA Sales Limited. Directors The director who served during the year is Jacob Sorotzkin. Disclosure of information to auditor Each of the persons who are directors at the time when this Directors' Report is approved has confirmed that: so far as the director is aware, there is no relevant audit information of which the Company's auditor is unaware, and the director has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the Company's auditor is aware of that information. Small companies note In preparing this report, the director has taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006. This report was approved by the board and signed on its behalf. DIRECTORS' RESPONSIBILITIES STATEMENT FOR THE YEAR ENDED 31 MARCH 2025 The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime (United Kingdom Generally Accepted Accounting Practice). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period. In preparing these financial statements, the directors are required to: select suitable accounting policies for the Company's financial statements and then apply them consistently; make judgements and accounting estimates that are reasonable and prudent; and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business. The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Directors

The director shown below has held office during the whole of the period from
1 April 2024 to 31 March 2025

Jacob Sorottzkin

Secretary Chaya Spitz

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
22 October 2025

And signed on behalf of the board by:
Name: Jacob Sorottzkin
Status: Director

# AIHA SALES LIMITED

## Profit And Loss Account

for the Period Ended 31 March 2025

| 2025 | 2024
--- | --- | ---
| £ | £
Turnover: | 1,957 | 0
Cost of sales: | 0 | 0
Gross profit(or loss): | 1,957 | 0
Distribution costs: | 0 | 0
Administrative expenses: | ( 2,390 ) | 0
Other operating income: | 0 | 0
Operating profit(or loss): | (433) | 0
Interest receivable and similar income: | 0 | 0
Interest payable and similar charges: | 0 | 0
Profit(or loss) before tax: | (433) | 0
Tax: | 0 | 0
Profit(or loss) for the financial year: | (433) | 0

# AIHA SALES LIMITED

## Balance sheet

As at 31 March 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Called up share capital not paid: |  | 0 | 1
Fixed assets
Intangible assets: |  | 0 | 0
Tangible assets: | 3 | 586,905 | 0
Investments: |  | 0 | 0
Total fixed assets: |  | 586,905 | 0
Current assets
Stocks: |  | 0 | 0
Debtors: |  | 0 | 0
Cash at bank and in hand: |  | 0 | 0
Investments: |  | 0 | 0
Total current assets: |  | 0 | 0
Prepayments and accrued income: |  | 0 | 0
Creditors: amounts falling due within one year: |  | 0 | 0
Net current assets (liabilities): |  | 0 | 0
Total assets less current liabilities: |  | 586,905 | 1
Creditors: amounts falling due after more than one year: | 4 | ( 587,337 ) | 0
Provision for liabilities: |  | 0 | 0
Accruals and deferred income: |  | 0 | 0
Total net assets (liabilities): |  | (432) | 1
Capital and reserves
Called up share capital: |  | 1 | 1
Share premium account: |  | 0 | 0
Other reserves: |  | (433) |
Total Shareholders' funds: |  | ( 432 ) | 1

The notes form part of these financial statements

# AIHA SALES LIMITED

## Balance sheet statements

For the year ending 31 March 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 accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 22 October 2025
and signed on behalf of the board by:

Name: Jacob Sorottzkin
Status: Director

The notes form part of these financial statements

# AIHA SALES LIMITED

## Notes to the Financial Statements

for the Period Ended 31 March 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover represents rental income and service charges receivable net of voids. Turnover arises solely within the United Kingdom. Rental income is recognised on the basis of the amount receivable for the year. Rental income received in advance is disclosed within creditors in the Statement of Financial Position. Service charge income is accounted for on the basis of the value of goods or services supplied during the period. Any over or under recovery of amounts due are reflected as a debtor or creditor respectively. Amounts collected in advance to fund future repairs and referred to in the financial statements as sinking fund charges are accounted for as a creditor until utilised or returned to leaseholders.

  Tangible fixed assets depreciation policy

  Housing properties Freehold and long leasehold housing properties are stated at cost less any provision for depreciation and impairment. The cost of properties is the initial purchase price together with those costs that are directly attributable to acquisition and construction, including interest charges incurred during the development period. Depreciation is provided on a straight-line basis over the periods shown below: Land Infinite Structure 120 years Roofs – Flat/Pitched 15/60 years Lifts and bathrooms 30 years Windows and Doors 25 years Heating systems and electrical circuits 40 years Boilers 15 years Kitchens 20 years

  Other accounting policies

  Impairment Non-financial assets Non-financial assets comprise Property, Plant and Equipment. Non-financial assets, other than those measured at fair value, are assessed for indications of impairment at each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Comprehensive Income. Should there be a reversal of impairment, this would also be recognised in the statement of comprehensive income but not so as to increase the carrying value above its initial cost. 1.8. Financial Instruments Financial assets and financial liabilities are recognised in the Statement of Financial Position when the Company becomes a party to the contractual provisions of the instrument. Financial liabilities are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability. Interest bearing bank loans, overdrafts and other loans which meet the criteria to be classified as basic financial instruments are initially recorded at the present value of cash payable to the bank, which is ordinarily equal to the proceeds received net of direct issue costs. These liabilities are subsequently measured at amortised cost, using the effective interest rate method.

# AIHA SALES LIMITED

## Notes to the Financial Statements

for the Period Ended 31 March 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 0 | 0

# AIHA SALES LIMITED

## Notes to the Financial Statements

for the Period Ended 31 March 2025

## 3. Tangible assets

| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total
--- | --- | --- | --- | --- | --- | ---
Cost | £ | £ | £ | £ | £ | £
At 1 April 2024 | 0 |  |  |  |  | 0
Additions | 589,295 |  |  |  |  | 589,295
Disposals |  |  |  |  |  |
Revaluations |  |  |  |  |  |
Transfers |  |  |  |  |  |
At 31 March 2025 | 589,295 |  |  |  |  | 589,295
Depreciation |  |  |  |  |  |
At 1 April 2024 | 0 |  |  |  |  | 0
Charge for year | 2,390 |  |  |  |  | 2,390
On disposals |  |  |  |  |  |
Other adjustments |  |  |  |  |  |
At 31 March 2025 | 2,390 |  |  |  |  | 2,390
Net book value |  |  |  |  |  |
At 31 March 2025 | 586,905 |  |  |  |  | 586,905
At 31 March 2024 | 0 |  |  |  |  | 0

# AIHA SALES LIMITED

## Notes to the Financial Statements

for the Period Ended 31 March 2025

## 4. Creditors: amounts falling due after more than one year note

| 2025 | 2024
--- | --- | ---
| £ | £
Bank loans and overdrafts | 0 | 0
Amounts due under finance leases and hire purchase contracts | 0 | 0
Other creditors | 587,337 | 0
Total | 587,337 | 0

Amounts owed to parents