General Information
Aoyama Investment Brain Limited is a private company, limited by shares, registered in England and Wales, registration number 12515638, registration address Apartment N4.6 22 Hanover Square, London, W1S 1JP.
The presentation currency is £ sterling.
| 1. |
Accounting policies
Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared on the going concern basis and under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Preference dividends
Where preference shares are classed as liabilities rather than equity any preference dividends paid are included in interest payable and similar charges within the income statement.
Investment properties
Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
Current asset investments
Current asset investments are stated at the lower of cost and net realisable value.
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| 2. |
Average number of employees
Average number of employees during the period was 2 (2023 : 2).
|
| 3. |
Investments
| Cost |
Other investments other than loans |
|
Investments in group undertakings |
|
Total |
| |
£ |
|
£ |
|
£ |
| At 01 April 2024 |
4,523,996 |
|
- |
|
4,523,996 |
| Additions |
631,292 |
|
750 |
|
632,042 |
| Disposals |
- |
|
- |
|
- |
| Revaluations |
356,619 |
|
- |
|
356,619 |
| At 31 December 2024 |
5,511,907 |
|
750 |
|
5,512,657 |
|
| 4. |
Debtors: amounts falling due within one year
|
31/12/2024
£ |
|
31/03/2023
£ |
| Loan (Debtors) |
5,284,214 |
|
- |
| Receivable and Other Income |
1,234 |
|
- |
| Corporation Tax |
11,746 |
|
- |
|
5,297,194 |
|
- |
|
| 4. |
Debtors: amounts falling due after one year
|
31/12/2024
£ |
|
31/03/2023
£ |
| Other Debtors |
1,800,000 |
|
- |
|
1,800,000 |
|
- |
|
| 5. |
Creditors: amount falling due within one year
|
31/12/2024
£ |
|
31/03/2023
£ |
| Amounts Owed to Group Undertakings |
750 |
|
- |
| PAYE & Social Security |
17,287 |
|
- |
| Accrued Expenses |
40,107 |
|
1 |
| Directors' Current Accounts |
13,454,278 |
|
7,825,230 |
|
13,512,422 |
|
7,825,231 |
|
| 6. |
Creditors: amount falling due after more than one year
|
31/12/2024
£ |
|
31/03/2023
£ |
| Loan (Creditors) |
3,860,236 |
|
- |
|
3,860,236 |
|
- |
|
| 7. |
Status of Financial Statements and Preparation of Group Accounts
During the financial year ended 31 December 2024, the company acquired a majority shareholding in a subsidiary undertaking, resulting in the formation of a group. Consequently, the company is required to prepare audited consolidated financial statements for the group.
The financial statements submitted herein represent the unaudited standalone position of Aoyama Investment Brain Limited. The directors wish to state that the full statutory audit of the consolidated group accounts is currently in progress. It is the directors' intention to file the fully audited consolidated financial statements as Amended Accounts to replace this submission immediately upon the conclusion of the audit.
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3
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