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Registered number: 15051830
Aim Central Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
King & Taylor
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 15051830
31 August 2025 31 August 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 20,680 3,863
20,680 3,863
CURRENT ASSETS
Stocks 5 6,229 2,070
Debtors 6 47,561 4,547
Cash at bank and in hand 117,043 11,289
170,833 17,906
Creditors: Amounts Falling Due Within One Year 7 (53,999 ) (9,502 )
NET CURRENT ASSETS (LIABILITIES) 116,834 8,404
TOTAL ASSETS LESS CURRENT LIABILITIES 137,514 12,267
NET ASSETS 137,514 12,267
CAPITAL AND RESERVES
Called up share capital 1 1
Profit and Loss Account 137,513 12,266
SHAREHOLDERS' FUNDS 137,514 12,267
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For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
N G Ash
Director
14/05/2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Aim Central Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15051830 . The registered office is 123 Cross Lane East, Gravesend, Kent, DA12 5HA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% reducing balance
Motor Vehicles 25 % reducing balance
Fixtures & Fittings 20% straight line
Computer Equipment 20% straight line
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 September 2024 3,400 - 734 550 4,684
Additions - 19,312 171 2,024 21,507
As at 31 August 2025 3,400 19,312 905 2,574 26,191
Depreciation
As at 1 September 2024 680 - 37 104 821
Provided during the period 544 3,621 156 369 4,690
As at 31 August 2025 1,224 3,621 193 473 5,511
Net Book Value
As at 31 August 2025 2,176 15,691 712 2,101 20,680
As at 1 September 2024 2,720 - 697 446 3,863
5. Stocks
31 August 2025 31 August 2024
£ £
Stock 6,229 2,070
6. Debtors
31 August 2025 31 August 2024
£ £
Due within one year
Trade debtors - 3,850
Other debtors 47,561 697
47,561 4,547
7. Creditors: Amounts Falling Due Within One Year
31 August 2025 31 August 2024
£ £
Other creditors 1,333 1,789
Taxation and social security 52,666 7,713
53,999 9,502
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8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 September 2024 Amounts advanced Amounts repaid Amounts written off As at 31 August 2025
£ £ £ £ £
Mr Nicholas Ash - 43,759 - - 43,759
The above loan is unsecured, interest free and repayable on demand.
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