Company registration number 03379690 (England and Wales)
ALADDIN MANAGEMENT LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
ALADDIN MANAGEMENT LIMITED
COMPANY INFORMATION
Director
Mr N L Black
Secretary
Mr N L Black
Company number
03379690
Registered office
Cavendish House
369 Burnt Oak Broadway
Edgware
Middlesex
HA8 5AW
Accountants
Grunberg & Co Limited
5 Technology Park
Colindeep Lane
Colindale
London
United Kingdom
NW9 6BX
ALADDIN MANAGEMENT LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
30 JUNE 2025
30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
750,000
750,000
Tangible assets
4
2
2
750,002
750,002
Current assets
Cash at bank and in hand
1,055,303
1,347,011
Creditors: amounts falling due within one year
5
(693,313)
(1,021,320)
Net current assets
361,990
325,691
Total assets less current liabilities
1,111,992
1,075,693
Creditors: amounts falling due after more than one year
6
-
0
(6,029)
Net assets
1,111,992
1,069,664
Capital and reserves
Called up share capital
283,000
283,000
Revaluation reserve
631,791
631,791
Profit and loss reserves
197,201
154,873
Total equity
1,111,992
1,069,664
ALADDIN MANAGEMENT LIMITED
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT
30 JUNE 2025
30 June 2025
- 2 -

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 19 January 2026 and are signed on its behalf by:
Mr N L Black
Director
Company registration number 03379690 (England and Wales)
ALADDIN MANAGEMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 3 -
1
Accounting policies
Company information

Aladdin Management Limited is a private company limited by shares incorporated in England and Wales. The registered office is Cavendish House, 369 Burnt Oak Broadway, Edgware, Middlesex, HA8 5AW.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents net invoiced sales of goods and services, excluding value added tax. Turnover is recognised at the point supplies are made to customers.

1.3
Intangible fixed assets other than goodwill

Amortisation has not been charged on the franchise intangible asset for the period. The director consider that this accounting policy is necessary, in order to provide a true view. This is due to the indefinite useful life of the franchise. If amortisation had been provided the charged would have been £37,500, (2024 : £37,500). Amortisation has not been charged on the franchise.

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
25% on cost
Computers
25% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

ALADDIN MANAGEMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

ALADDIN MANAGEMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 5 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
27
25
ALADDIN MANAGEMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 6 -
3
Intangible fixed assets
£
Cost
At 1 July 2024 and 30 June 2025
750,000
Amortisation and impairment
At 1 July 2024 and 30 June 2025
-
0
Carrying amount
At 30 June 2025
750,000
At 30 June 2024
750,000
4
Tangible fixed assets
Fixtures and fittings
Computers
Total
£
£
£
Cost
At 1 July 2024 and 30 June 2025
1
1
2
Depreciation and impairment
At 1 July 2024 and 30 June 2025
-
0
-
0
-
0
Carrying amount
At 30 June 2025
1
1
2
At 30 June 2024
1
1
2
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
8,005
50,000
Other borrowings
-
0
425,688
Corporation tax
14,003
4,653
Other taxation and social security
28,494
21,063
Other creditors
163,682
173,706
Accruals and deferred income
479,129
346,210
693,313
1,021,320

The bank loan of £8,005 was repaid on the 26 August 2025.

ALADDIN MANAGEMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 7 -
6
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Bank loans and overdrafts
-
0
6,029
7
Related party transactions

During the year the company paid management fees to a related company in which the director has a material interest and control.

Included in other creditors is an amount due to a related undertaking that relates to an entity in which the director has a material interest and control. The amount is interest free and repayable on demand.

2025-06-30 2024-07-01 false false false CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr Neil Laurence Black Mr Freddie Aaron Black Mr N L Black 03379690 2024-07-01 2025-06-30 03379690 bus:CompanySecretaryDirector1 2024-07-01 2025-06-30 03379690 bus:CompanySecretary1 2024-07-01 2025-06-30 03379690 bus:Director1 2024-07-01 2025-06-30 03379690 bus:Director2 2024-07-01 2025-06-30 03379690 bus:RegisteredOffice 2024-07-01 2025-06-30 03379690 2025-06-30 03379690 2024-06-30 03379690 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2025-06-30 03379690 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2024-06-30 03379690 core:FurnitureFittings 2025-06-30 03379690 core:ComputerEquipment 2025-06-30 03379690 core:FurnitureFittings 2024-06-30 03379690 core:ComputerEquipment 2024-06-30 03379690 core:CurrentFinancialInstruments core:WithinOneYear 2025-06-30 03379690 core:CurrentFinancialInstruments core:WithinOneYear 2024-06-30 03379690 core:Non-currentFinancialInstruments core:AfterOneYear 2025-06-30 03379690 core:Non-currentFinancialInstruments core:AfterOneYear 2024-06-30 03379690 core:CurrentFinancialInstruments 2025-06-30 03379690 core:CurrentFinancialInstruments 2024-06-30 03379690 core:ShareCapital 2025-06-30 03379690 core:ShareCapital 2024-06-30 03379690 core:RevaluationReserve 2025-06-30 03379690 core:RevaluationReserve 2024-06-30 03379690 core:RetainedEarningsAccumulatedLosses 2025-06-30 03379690 core:RetainedEarningsAccumulatedLosses 2024-06-30 03379690 core:IntangibleAssetsOtherThanGoodwill 2024-07-01 2025-06-30 03379690 core:FurnitureFittings 2024-07-01 2025-06-30 03379690 core:ComputerEquipment 2024-07-01 2025-06-30 03379690 2023-07-01 2024-06-30 03379690 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2024-06-30 03379690 core:FurnitureFittings 2024-06-30 03379690 core:ComputerEquipment 2024-06-30 03379690 2024-06-30 03379690 core:Non-currentFinancialInstruments 2025-06-30 03379690 core:Non-currentFinancialInstruments 2024-06-30 03379690 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 03379690 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 03379690 bus:FRS102 2024-07-01 2025-06-30 03379690 bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 03379690 bus:FullAccounts 2024-07-01 2025-06-30 xbrli:pure xbrli:shares iso4217:GBP