REGISTERED NUMBER: 00899045 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

AIM CAPITAL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Y A Bux

A Bux

SECRETARY:

A Bux

REGISTERED OFFICE:

Barton Hall

Garstang Road

Broughton

Preston

Lancashire

PR3 5BT

REGISTERED NUMBER:

00899045 (England and Wales)

ACCOUNTANTS:

JT2 Accountants

5 Crescent East

Thornton Cleveleys

Lancashire

FY5 3LJ

FIXED ASSETS

Tangible assets

4

23,350

23,350

CURRENT ASSETS

Debtors

5

21,923

27,281

Cash at bank

4,769

2,841

26,692

30,122

CREDITORS

Amounts falling due within one year

6

17,728

16,709

NET CURRENT ASSETS

8,964

13,413

TOTAL ASSETS LESS CURRENT LIABILITIES

32,314

36,763

CREDITORS

Amounts falling due after more than one year

7

(20,279

)

(26,704

)

PROVISIONS FOR LIABILITIES

(3,328

)

(4,437

)

NET ASSETS

8,707

5,622

CAPITAL AND RESERVES

Called up share capital

5,100

5,100

Retained earnings

3,607

522

SHAREHOLDERS' FUNDS

8,707

5,622

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 August 2026 and were signed on its behalf by:

Y A Bux - Director

1.	STATUTORY INFORMATION

AIM CAPITAL LIMITED is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover represents net invoiced sales of goods and services, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures, fittings and office equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Financial instruments

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument. Basic financial assets, which include debtors and bank balances, are initially measured at transaction price and are subsequently carried at cost. Basic financial liabilities, which include creditors, loans and borrowings, are initially recognised at transaction price and are subsequently carried at cost.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures,

fittings

and

office

equipment

£

COST

At 1 January 2025

and 31 December 2025

81,076

DEPRECIATION

At 1 January 2025

and 31 December 2025

57,726

NET BOOK VALUE

At 31 December 2025

23,350

At 31 December 2024

23,350

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

5,400

14,488

Other Debtors

16,523

12,793

21,923

27,281

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

6,576

6,576

Trade creditors

1,443

1,782

Corporation tax

561

-

Social security and other taxes

4,878

4,453

Other creditors

2,156

2,428

Accruals and deferred income

2,114

1,470

17,728

16,709

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans - 1-2 years

6,576

6,576

Bank loans - 2-5 years

13,703

19,728

Bank loans more than 5 years

by instalments

-

400

20,279

26,704

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more than 5 years

by instalments

-

400

-

400

8.	ULTIMATE CONTROLLING PARTY