Aiko Capital Ltd 11646824 false 2024-11-01 2025-10-31 2025-10-31 The principal activity of the company is information service activities. Digita Accounts Production Advanced 6.30.9574.0 true true 11646824 2024-11-01 2025-10-31 11646824 2025-10-31 11646824 core:CurrentFinancialInstruments core:WithinOneYear 2025-10-31 11646824 core:FurnitureFittings 2025-10-31 11646824 core:OfficeEquipment 2025-10-31 11646824 bus:SmallEntities 2024-11-01 2025-10-31 11646824 bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 11646824 bus:FilletedAccounts 2024-11-01 2025-10-31 11646824 bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 11646824 bus:RegisteredOffice 2024-11-01 2025-10-31 11646824 bus:Director1 2024-11-01 2025-10-31 11646824 bus:Director2 2024-11-01 2025-10-31 11646824 bus:Director5 2024-11-01 2025-10-31 11646824 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 11646824 core:ComputerEquipment 2024-11-01 2025-10-31 11646824 core:FurnitureFittings 2024-11-01 2025-10-31 11646824 core:OfficeEquipment 2024-11-01 2025-10-31 11646824 countries:EnglandWales 2024-11-01 2025-10-31 11646824 2024-10-31 11646824 core:FurnitureFittings 2024-10-31 11646824 core:OfficeEquipment 2024-10-31 11646824 2023-11-01 2024-10-31 11646824 2024-10-31 11646824 core:CurrentFinancialInstruments core:WithinOneYear 2024-10-31 11646824 core:FurnitureFittings 2024-10-31 11646824 core:OfficeEquipment 2024-10-31 iso4217:GBP xbrli:pure

Registration number: 11646824

Aiko Capital Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 October 2025

Aiko Capital Ltd

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 7

Aiko Capital Ltd

Company Information

Directors: | V Wem R Morwa A I Wem

Registered office: | Savoy House Savoy Circus London W3 7DA

Registered number: | 11646824

Accountants: | Wem & Co Chartered Accountants Savoy House Savoy Circus London W3 7DA

Aiko Capital Ltd

(Registration number: 11646824)
Balance Sheet as at 31 October 2025

| Note | 31.10.25 | 31.10.24
|  | £ | £ | £ | £
FIXED ASSETS |  |  |  |  |
Tangible assets | 4 |  | 24,892 |  | 19,631
CURRENT ASSETS |  |  |  |  |
Debtors | 5 | 37,720 |  | - |
Cash at bank and in hand |  | 383,916 |  | 451,094 |
|  | 421,636 |  | 451,094 |
CREDITORS |  |  |  |  |
Creditors within 1yr | 6 | 438,169 |  | 351,404 |
Net current (liabilities)/assets |  |  | (16,533) |  | 99,690
Total assets less current liabilities |  |  | 8,359 |  | 119,321
PROVISIONS FOR LIABILITIES |  |  | (6,223) |  | (4,908)
Net assets |  |  | 2,136 |  | 114,413
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 2,036 |  | 114,313
Shareholders' funds |  |  | 2,136 |  | 114,413

For the financial year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 19 January 2026

Aiko Capital Ltd

(Registration number: 11646824)
Balance Sheet as at 31 October 2025 (continued)

......................................... R Morwa Director

Aiko Capital Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1. | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Savoy House
Savoy Circus
London
W3 7DA
England

These financial statements were authorised for issue by the Board on 19 January 2026.

2. | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentational currency is Pound Sterling (£).

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Aiko Capital Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025 (continued)

2 | Accounting policies (continued)

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Computer equipment | Straight line over 3 years
Furniture and fitings | Straight line over 4 years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Aiko Capital Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025 (continued)

2 | Accounting policies (continued)

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3. | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).

4. | Tangible assets

| Fixtures and fittings £ | Office equipment £ | Total £
Cost or valuation
At 1 November 2024 | 23,448 | 16,123 | 39,571
Additions | 12,378 | 3,811 | 16,189
At 31 October 2025 | 35,826 | 19,934 | 55,760
Depreciation
At 1 November 2024 | 7,994 | 11,946 | 19,940
Charge for the year | 8,261 | 2,667 | 10,928
At 31 October 2025 | 16,255 | 14,613 | 30,868
Carrying amount
At 31 October 2025 | 19,571 | 5,321 | 24,892
At 31 October 2024 | 15,454 | 4,177 | 19,631

Aiko Capital Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025 (continued)

5. | Debtors

6. | Creditors

Creditors: amounts falling due within one year

| 31.10.25 £ | 31.10.24 £
Due within one year |  |
Taxation and social security | - | 37,168
Accruals and deferred income | 3,180 | 3,180
Other creditors | 434,989 | 311,056
| 438,169 | 351,404

Included in other creditors is an amount owed to the director on which no interest or repayment terms have been set.