| A.I.Q. LIMITED |
|
| Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of A.I.Q. LIMITED for the year ended 31 March 2025 |
| In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of A.I.Q. LIMITED for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. |
As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at
www.icaew.com/en/members/regulations-standards-and-guidance |
| This report is made solely to the Board of Directors of A.I.Q. LIMITED, as a body, in accordance with the terms of our engagement letter dated 14 November 2019. Our work has been undertaken solely to prepare for your approval the accounts of A.I.Q. LIMITED and state those matters that we have agreed to state to the Board of Directors of A.I.Q. LIMITED, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than A.I.Q. LIMITED and its Board of Directors as a body for our work or for this report. |
| It is your duty to ensure that A.I.Q. LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of A.I.Q. LIMITED. You consider that A.I.Q. LIMITED is exempt from the statutory audit requirement for the year. |
| We have not been instructed to carry out an audit or a review of the accounts of A.I.Q. LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts. |
|
| MOYNIHAN & CO |
| Chartered Accountants |
| 4 Rickards Close |
| Surbiton |
| Surrey |
| KT6 6RN |
|
| 12 December 2025 |
|
| A.I.Q. LIMITED |
| Registered number: |
01854139 |
| Balance Sheet |
| as at 31 March 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
25 |
|
|
34 |
|
| Current assets |
| Cash at bank and in hand |
|
|
5,665 |
|
|
5,996 |
|
| Creditors: amounts falling due within one year |
4 |
|
(3,629) |
|
|
(3,614) |
|
| Net current assets |
|
|
|
2,036 |
|
|
2,382 |
|
| Total assets less current liabilities |
|
|
|
2,061 |
|
|
2,416 |
|
| Creditors: amounts falling due after more than one year |
5 |
|
|
(11,000) |
|
|
(11,000) |
|
|
|
| Net liabilities |
|
|
|
(8,939) |
|
|
(8,584) |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
100 |
|
|
100 |
| Profit and loss account |
|
|
|
(9,039) |
|
|
(8,684) |
|
| Shareholder's funds |
|
|
|
(8,939) |
|
|
(8,584) |
|
|
|
|
|
|
|
|
| The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The member has not required the company to obtain an audit in accordance with section 476 of the Act. |
| The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime. |
|
|
|
|
| C M WITKOWSKI |
| Director |
| Approved by the board on 12 December 2025 |
|
| A.I.Q. LIMITED |
| Notes to the Accounts |
| for the year ended 31 March 2025 |
|
|
| 1 |
Accounting policies |
|
|
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). |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
|
Fixtures, fittings and equipment |
25% reducing balance basis |
|
|
Creditors |
|
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. |
|
|
Going concern |
|
These accounts have been prepared on the going concern basis which assumes that the company will continue in existence for the foreseeable future. The validity of this assumption depends on the continued financial support of the company's director. |
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
1 |
|
1 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
|
|
|
|
Fixtures, fittings and equipment, etc |
| £ |
|
Cost |
|
At 1 April 2024 |
5,207 |
|
At 31 March 2025 |
5,207 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 April 2024 |
5,173 |
|
Charge for the year |
9 |
|
At 31 March 2025 |
5,182 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 March 2025 |
25 |
|
At 31 March 2024 |
34 |
|
|
| 4 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Other creditors |
3,629 |
|
3,614 |
|
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due after one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Other creditors |
11,000 |
|
11,000 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Other information |
|
|
A.I.Q. LIMITED is a private company limited by shares and incorporated in England. Its registered office is: |
|
4 Rickards Close |
|
Surbiton |
|
Surrey |
|
KT6 6RN |
|
|
| 7 |
Related party transactions |
|
|
Included in other creditors is a loan made by the company's sole director to the company of |
|
£14,284. The loan has no fixed date for repayment. |