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Registration number: 02610477

A.I.A Services Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

A.I.A Services Limited

Company Information

Directors | Mrs S A Gibson Mr C D Gibson

Registered office | 4 Pitgreen Lane Newcastle- Under- Lyme Staffordshire England ST5 0DB

A.I.A Services Limited

(Registration number: 02610477)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 123,464 | 114,636
Current assets |  |  |
Debtors | 5 | 865,928 | 297,972
Cash at bank and in hand |  | 374,792 | 1,086,443
|  | 1,240,720 | 1,384,415
Creditors: Amounts falling due within one year | 6 | (445,380) | (390,308)
Net current assets |  | 795,340 | 994,107
Total assets less current liabilities |  | 918,804 | 1,108,743
Creditors: Amounts falling due after more than one year | 6 | (29,177) | -
Provisions for liabilities |  | (30,866) | (28,659)
Net assets |  | 858,761 | 1,080,084
Capital and reserves |  |  |
Called up share capital |  | 2 | 2
Retained earnings |  | 858,759 | 1,080,082
Shareholders' funds |  | 858,761 | 1,080,084

For the financial year ending 31 December 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 and 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 24 March 2026 and signed on its behalf by:

A.I.A Services Limited

(Registration number: 02610477)
Balance Sheet as at 31 December 2025

......................................... Mrs S A Gibson Director
......................................... Mr C D Gibson Director

A.I.A Services Limited

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

1 | General information

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

The address of its registered office is:
4 Pitgreen Lane
Newcastle- Under- Lyme
Staffordshire
ST5 0DB
England

These financial statements were authorised for issue by the Board on 24 March 2026.

2 | Accounting policies

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.

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.
Where a contract has only been partly completed at the balance sheet date turnover represents the value of the service provided to date on a proportion of the total expected consideration at completion. Where payments are received in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

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.

A.I.A Services Limited

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

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
Fixtures and fittings | 15% reducing balance
Motor vehicles | 15% reducing balance
Computer equipment | 33% on cost

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Provisions

Provisions are recognised when the company has a legal or constructive obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle the obligation and the amount of the obligation can be reliably estimated. Provisions are recognised at the best estimate of the amount required to settle to obligation at the reporting date.

A.I.A Services Limited

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

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

Classification
The company only enters into basic financial instruments transaction that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
Recognition and measurement
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit and loss.
Impairment
For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted a the asset's original effective interest rate, If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount that the company would receive for the asset if it were to be sold at the reporting date.
Financial assets and liabilities are offset and the net amount reported in the statement of financial position when there is an 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.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 5 (2024 - 6).

A.I.A Services Limited

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

4 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 January 2025 | 48,432 | 253,350 | 301,782
Additions | 307 | 48,025 | 48,332
Disposals | - | (61,590) | (61,590)
At 31 December 2025 | 48,739 | 239,785 | 288,524
Depreciation
At 1 January 2025 | 27,846 | 159,300 | 187,146
Charge for the year | 5,389 | 12,695 | 18,084
Eliminated on disposal | - | (40,170) | (40,170)
At 31 December 2025 | 33,235 | 131,825 | 165,060
Carrying amount
At 31 December 2025 | 15,504 | 107,960 | 123,464
At 31 December 2024 | 20,586 | 94,050 | 114,636

5 | Debtors

Current | Note | 2025 £ | 2024 £
Trade debtors |  | 150,797 | 245,758
Amounts owed by related parties |  | 500,000 | -
Prepayments |  | 8,420 | 13,702
Other debtors |  | 206,711 | 38,512
|  | 865,928 | 297,972

A.I.A Services Limited

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

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 7 | 4,730 | -
Trade creditors |  | 261,480 | 205,381
Taxation and social security |  | 140,220 | 178,716
Accruals and deferred income |  | 37,712 | 4,500
Other creditors |  | 1,238 | 1,711
|  | 445,380 | 390,308

7 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Hire purchase contracts | 29,177 | -

Current loans and borrowings

| 2025 £ | 2024 £
Hire purchase contracts | 4,730 | -

8 | Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £245,833 (2024 - £Nil).

9 | Parent and ultimate parent undertaking

The company's immediate parent is A.I.A. Holdings Limited, incorporated in England & Wales.