REGISTERED NUMBER: 12335300 (England and Wales)

AAI FREIGHT SERVICES LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Ms D Blignaut

D M Cobb

K R Goldsmith

REGISTERED OFFICE:

Clarke Nicklin House

Brooks Drive

Cheadle Royal Business Park

Cheadle

SK8 3TD

REGISTERED NUMBER:

12335300 (England and Wales)

ACCOUNTANTS:

Clarke Nicklin LLP

Chartered Accountants

Clarke Nicklin House

Brooks Drive

Cheadle Royal Business Park

Cheadle

Cheshire

SK8 3TD

FIXED ASSETS

Tangible assets

4

385,378

2,880

CURRENT ASSETS

Debtors

5

165,499

276,499

Cash at bank

4,011

71,263

169,510

347,762

CREDITORS

Amounts falling due within one year

6

242,418

116,851

NET CURRENT (LIABILITIES)/ASSETS

(72,908

)

230,911

TOTAL ASSETS LESS CURRENT LIABILITIES

312,470

233,791

CREDITORS

Amounts falling due after more than one year

7

(222,356

)

-

PROVISIONS FOR LIABILITIES

8

(691

)

(720

)

NET ASSETS

89,423

233,071

CAPITAL AND RESERVES

Called up share capital

9

120

120

Retained earnings

89,303

232,951

SHAREHOLDERS' FUNDS

89,423

233,071

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 December 2025 and were signed on its behalf by:

Ms D Blignaut - Director

1.	STATUTORY INFORMATION

AAI Freight Services Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Going concern

The directors have a reasonable expectation that the entity has adequate resources to continue in operational existence for the foreseeable future.The directors have reached this conclusion giving due

consideration to the projected future performance of the entity and any potential risk that might impact

the entity's ability to meet its required solvency levels.For this reason, they continue to adopt the going

concern basis in preparing the financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

2% on cost

Fixtures and fittings

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

property

fittings

Totals

£

£

£

COST

At 1 April 2024

-

4,760

4,760

Additions

389,760

604

390,364

At 31 March 2025

389,760

5,364

395,124

DEPRECIATION

At 1 April 2024

-

1,880

1,880

Charge for year

7,146

720

7,866

At 31 March 2025

7,146

2,600

9,746

NET BOOK VALUE

At 31 March 2025

382,614

2,764

385,378

At 31 March 2024

-

2,880

2,880

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

142,053

258,964

Other debtors

120

5,767

Corporation tax

11,311

-

VAT

2,160

413

Prepayments

9,855

11,355

165,499

276,499

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

76,865

-

Mortgage loans

39,258

-

Trade creditors

106,015

94,956

Corporation tax

-

11,311

Social security and other taxes

4,873

5,239

Other creditors

10,513

1,313

Directors' current accounts

1,899

1,039

Accruals and deferred income

2,995

2,993

242,418

116,851

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Mortage loans - 1-5 years

222,356

-

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

691

720

Deferred

tax

£

Balance at 1 April 2024

720

Provided during year

(29

)

Balance at 31 March 2025

691

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

20

A Ordinary

£1

20

20

120

120

10.	ULTIMATE CONTROLLING PARTY

There is no overall controlling party.