Company registration number 12273313 (England and Wales)
AIF LONDON LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2026
PAGES FOR FILING WITH REGISTRAR
AIF LONDON LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
AIF LONDON LIMITED (REGISTERED NUMBER: 12273313)
BALANCE SHEET
AS AT 30 APRIL 2026
30 April 2026
- 1 -
30 April 2026
31 October 2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
-
0
6,220
Current assets
Debtors
4
-
0
20,342
Cash at bank and in hand
957,873
1,001,906
957,873
1,022,248
Creditors: amounts falling due within one year
5
(38,448)
(72,476)
Net current assets
919,425
949,772
Total assets less current liabilities
919,425
955,992
Provisions for liabilities
-
(1,533)
Net assets
919,425
954,459
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
919,325
954,359
Total equity
919,425
954,459

For the financial period ended 30 April 2026 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 period in question in accordance with section 476.

The director acknowledges her 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 profit and loss account within the financial statements. true

The financial statements were approved and signed by the director and authorised for issue on 18 May 2026
Ms A Fournier
Director
AIF LONDON LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2026
- 2 -
1
Accounting policies
Company information

AIF London Limited is a private company limited by shares incorporated in England and Wales. The registered office is 4th Floor, 399-401 Strand, London, England, WC2R 0LT.

1.1
Reporting period

The period is longer than one year to include all transactions up to the date that trading ceased (30 April 2026).

1.2
Basis of preparation

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 amounts in these financial statements are rounded to the nearest £1.

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

1.3
Going concern

The director has determined that the company is not expected to continue as a going concern due

to the intention to cease operations and close the business. The accounts are prepared on a going

concern basis which would not be materially different to preparing the accounts on a break up

basis.

1.4
Revenue

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

1.5
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% reducing balance
Computers
straight line over 4 years

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.

1.6
Taxation

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

AIF LONDON LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2026
1
Accounting policies
(Continued)
- 3 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account 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.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

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

2026
2024
Number
Number
Total
1
1
3
Tangible fixed assets
Fixtures and Fittings
Computers
Total
£
£
£
Cost
At 1 November 2024
10,513
3,446
13,959
Additions
-
0
1,871
1,871
Disposals
(10,513)
(5,317)
(15,830)
At 30 April 2026
-
0
-
0
-
0
Depreciation and impairment
At 1 November 2024
6,039
1,700
7,739
Depreciation charged in the period
1,678
956
2,634
Eliminated in respect of disposals
(7,717)
(2,656)
(10,373)
At 30 April 2026
-
0
-
0
-
0
AIF LONDON LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2026
3
Tangible fixed assets
Fixtures and Fittings
Computers
Total
£
£
£
(Continued)
- 4 -
Carrying amount
At 30 April 2026
-
0
-
0
-
0
At 31 October 2024
4,474
1,746
6,220
4
Debtors
2026
2024
Amounts falling due within one year:
£
£
Other debtors
-
0
20,342
5
Creditors: amounts falling due within one year
2026
2024
£
£
Taxation and social security
34,927
71,065
Other creditors
3,521
1,411
38,448
72,476
6
Director's transactions

Included in other debtors is a sum of £nil (2024: £19,561) owed by the director to the company. Interest of £33,012 (2024: £113) has been charged on this sum.

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