In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of A.I.M. Properties (Woodley) Limited for the year ended 31 March 2026 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the board of directors of A.I.M. Properties (Woodley) Limited, as a body, in accordance with the terms of the engagement letter dated 21 December 2020. Our work has been undertaken solely to prepare for your approval the financial statements of A.I.M. Properties (Woodley) Limited and state those matters that we have agreed to state to the board of directors of A.I.M. Properties (Woodley) Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than A.I.M. Properties (Woodley) Limited and its board of directors as a body, for our work or for this report.

It is your duty to ensure that A.I.M. Properties (Woodley) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of A.I.M. Properties (Woodley) Limited. You consider that A.I.M. Properties (Woodley) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of A.I.M. Properties (Woodley) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

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

A.I.M. Properties (Woodley) Limited is a private company limited by shares incorporated in England and Wales. The registered office is 10 Woodlands Avenue, Woodley, Reading, Berkshire, RG5 3HJ.

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 £.

Turnover represents rents receivable for the year.

Investment property is shown at its fair value as estimated by the directors. Any movements in fair value are recognised in arriving at the profit before tax.

The 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 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 taxation is provided in full in respect of taxation deferred by timing differences between the treatment of certain items for taxation and accounting purposes. The deferred tax balance has not been discounted.

Deferred taxation has also been accounted for in respect of unrestricted taxable losses incurred during the year.

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

The average monthly number of persons employed by the company during the year was 0 (2025 - 0).

The directors are not remunerated.

The fair value of the investment properties has been arrived at on the basis of a valuation carried out on an open market value basis by reference to market evidence of transaction prices for similar properties.

The total is comprised of three (2025: four) loans which are secured by first legal charges on the respective investment properties. The loans were also secured by personal guarantees from one of the directors.