AIJ HoldingsUK Limited


Directors	Dr Adam Hussain
	Dr Isaac Hussain
	Mrs Jacqueline Hussain


Registered Address	216 Allerton Road Mossley Hill
	Liverpool
	L18 6JN


Registered Number	10976140 (England and Wales)

Statement of Financial Position
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		1,003,881		1,013,881
Investments	4		7,329,345		7,029,308
			8,333,226		8,043,189
Current assets
Cash at bank and on hand		1,097,139		1,369,173
		1,097,139		1,369,173
Creditors amounts falling due within one year	6	(1,102,472)		(1,020,181)
Net current assets (liabilities)			(5,333)		348,992
Total assets less current liabilities			8,327,893		8,392,181
Creditors amounts falling due after one year	7		(1,525,130)		(1,663,458)
Net assets			6,802,763		6,728,723
Capital and reserves
Called up share capital			3		3
Share premium			1,649,998		1,649,998
Profit and loss account			5,152,762		5,078,722
Shareholders' funds			6,802,763		6,728,723

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 18 December 2025, and are signed on its behalf by:

Dr Adam Hussain
Director

Dr Isaac Hussain
Director

Mrs Jacqueline Hussain
Director

Registered Company No. 10976140

AIJ HoldingsUK Limited

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.

	Basis of preparation
	The financial statements have been prepared on the historical cost basis.

	Functional and presentation currency
	The financial statements are presented in sterling, which is the functional currency of the entity.

	Going concern
	The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis. The directors have guaranteed the continued running of the company.

Going concern

The UK economy has recently been impacted by rising inflation, interest rates and energy
costs, exacerbated by the war in Ukraine. All these matters have impacted the company's
trading results to a greater or lesser extent. At the date of signing these financial
statements, the directors have considered the effect of these matters on the company with
the information available to it and do not believe that it will affect the ability of the
company to continue to trade for the foreseeable future. On this basis, the directors have
prepared these financial statements on a going concern basis. The directors have
guaranteed the continued running of the company.

	Dividend income
	Dividend income is recognised when the right to receive payment is established.

	Current taxation
	The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amount of tax expected to pay or recover using the tax rates and laws that have been enacted, or substantively enacted, at the reporting date.

Current taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. 

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amount of tax expected to pay or recover using the tax rates and laws that have been enacted, or substantively enacted, at the reporting date.

	Tangible fixed assets and depreciation
	Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	3		3

3.	Tangible fixed assets

	Land & buildings	Total
	£	£
Cost or valuation
At 01 April 24	1,013,881	1,013,881
Disposals	(10,000)	(10,000)
At 31 March 25	1,003,881	1,003,881
Net book value
At 31 March 25	1,003,881	1,003,881
At 31 March 24	1,013,881	1,013,881

4.	Fixed asset investments

	Investments in groups¹	Other investments²	Total
	£	£	£
Cost or valuation
At 01 April 24	7,029,308	-	7,029,308
Additions	-	439,934	439,934
Disposals	-	(139,896)	(139,896)
At 31 March 25	7,029,308	300,038	7,329,346
Impairment
Charge for year	-	1	1
At 31 March 25	-	1	1
Net book value
At 31 March 25	7,029,308	300,037	7,329,345
At 31 March 24	7,029,308	-	7,029,308

	Notes
	¹Investments in group undertakings and participating interests ²Other investments other than loans

5.	Debtors: amounts due within one year

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Bank borrowings and overdrafts	108,799	77,626
Amounts owed to related parties	441,535	137,441
Taxation and social security	20,606	-
Other creditors	530,109	803,600
Accrued liabilities and deferred income	1,423	1,514
Total	1,102,472	1,020,181

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	1,525,130	1,663,458
Total	1,525,130	1,663,458

8.	Related party transactions
	In the year, the directors made available a loan to the company of £530,109 (2024: £803,600). The loan is interest free and repayable upon demand.