REGISTERED NUMBER: 09530273 (England and Wales)

AAI GLOBAL LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D M Cobb

R J McNeil

K Goldsmith

P A Tuck

SECRETARY:

P A Orwell

REGISTERED OFFICE:

Globe House

2 Commercial Brow

Hyde

Stockport

SK14 2JW

REGISTERED NUMBER:

09530273 (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

390,504

398,813

Investments

5

130

130

390,634

398,943

CURRENT ASSETS

Debtors

6

225,238

246,952

Cash at bank

263,496

108,575

488,734

355,527

CREDITORS

Amounts falling due within one year

7

663,965

588,244

NET CURRENT LIABILITIES

(175,231

)

(232,717

)

TOTAL ASSETS LESS CURRENT LIABILITIES

215,403

166,226

CREDITORS

Amounts falling due after more than one year

8

91,847

123,505

NET ASSETS

123,556

42,721

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

123,456

42,621

SHAREHOLDERS' FUNDS

123,556

42,721

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 8 December 2025 and were signed on its behalf by:

D M Cobb - Director

1.	STATUTORY INFORMATION

AAI Global Limited 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 company 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 company and any potential risk that might impact the company'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

Investments in subsidiaries and associates

Investments in subsidiary and associate undertakings are recognised at cost.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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 2 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

property

£

COST

At 1 May 2024

and 30 April 2025

415,430

DEPRECIATION

At 1 May 2024

16,617

Charge for year

8,309

At 30 April 2025

24,926

NET BOOK VALUE

At 30 April 2025

390,504

At 30 April 2024

398,813

5.	FIXED ASSET INVESTMENTS

Shares in

Interest

group

in

undertakings

associate

Totals

£

£

£

COST

At 1 May 2024

and 30 April 2025

90

40

130

NET BOOK VALUE

At 30 April 2025

90

40

130

At 30 April 2024

90

40

130

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

208,164

222,776

Other debtors

6,400

14,778

VAT

10,674

9,398

225,238

246,952

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

9,950

9,950

Other loans

20,177

20,177

Trade creditors

190,559

138,100

Corporation tax

77,208

39,627

Other creditors

322,251

353,688

Directors' current accounts

40,000

23,000

Accruals and deferred income

3,820

3,702

663,965

588,244

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

2,286

12,489

Other loans

89,561

111,016

91,847

123,505

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

50

A Ordinary

£1

50

50

25

B Ordinary

£1

25

25

25

C Ordinary

£1

25

25

100

100

10.	ULTIMATE CONTROLLING PARTY

The controlling party is AAI Holdings Ltd.