AIA (Cambridge) Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 05645586 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

AIA (Cambridge) Ltd

Page

Chartered accountants' report

1

Statement of financial position

2

to

3

Notes to the financial statements

4

to

7

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of financial position. Readers are cautioned that the Income statement and certain other primary statements and the Report of the directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of AIA (Cambridge) Ltd for the year ended 31 December 2025 which comprise the Income statement, Statement of financial position, Statement of changes in equity 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of AIA (Cambridge) Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of AIA (Cambridge) Ltd and state those matters that we have agreed to state to the Board of Directors of AIA (Cambridge) Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than AIA (Cambridge) Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that AIA (Cambridge) Ltd 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 profit of AIA (Cambridge) Ltd. You consider that AIA (Cambridge) Ltd 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 AIA (Cambridge) Ltd. 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.

Moore Thompson

22 St George's Street

Stamford

Lincolnshire

PE9 2BU

1 September 2026

Fixed assets

Intangible assets

5

-

Tangible assets

6

175,353

174,973

175,353

174,973

Current assets

Debtors

7

67,325

73,438

Cash at bank

101,751

114,718

169,076

188,156

Creditors

Amounts falling due within one year

8

98,757

113,820

Net current assets

70,319

74,336

Total assets less current liabilities

245,672

249,309

Provisions for liabilities

1,366

1,271

Net assets

244,306

248,038

Capital and reserves

Called up share capital

10

200

Retained earnings

244,106

247,838

Shareholders' funds

244,306

248,038

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 Income statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 August 2026 and were signed on its behalf by:

A H Rule - Director

Mrs L K Clifton - Director

1.	Statutory information

AIA (Cambridge) Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

05645586

Registered office:

44 Chesterton Road

Cambridge

CB4 1EN

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

2.	Statement of compliance

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.

3.	Accounting policies

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2006, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Computer & office equipmt

-

33% on reducing balance and 15% on reducing balance

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible asset includes directly attributable incremental costs incurred in their acquisition and installation.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

4.	Employees and directors

The average number of employees during the year was 21 (2024 - 19 ) .

5.	Intangible fixed assets

Goodwill

£

Cost

At 1 January 2025

and 31 December 2025

78,750

Amortisation

At 1 January 2025

and 31 December 2025

78,750

Net book value

At 31 December 2025

-

At 31 December 2024

-

6.	Tangible fixed assets

Computer

Long

& office

leasehold

equipmt

Totals

£

Cost

At 1 January 2025

169,890

20,944

190,834

Additions

-

1,172

At 31 December 2025

169,890

22,116

192,006

Depreciation

At 1 January 2025

-

15,861

Charge for year

-

792

At 31 December 2025

-

16,653

Net book value

At 31 December 2025

169,890

5,463

175,353

At 31 December 2024

169,890

5,083

174,973

7.

Debtors: amounts falling due within one year

2025

2024

£

Amounts owed by participating interests

14,325

13,125

Accrued income

53,000

60,313

67,325

73,438

8.

Creditors: amounts falling due within one year

2025

2024

£

Bank loans and overdrafts (see note 9)

-

1,932

Amounts owed to participating interests

12,651

-

Corporation tax

27,719

52,745

Social security and other taxes

7,352

5,820

Other creditors - Staff Bonus

-

3,208

Wages & salaries control

-

(1,848

)

Pension Creditor

2,107

2,205

Directors' loan accounts

42,107

39,475

Accrued expenses

6,821

10,283

98,757

113,820

9.

Loans

An analysis of the maturity of loans is given below:

2025

2024

£

Amounts falling due within one year or on demand:

Bank overdrafts

-

1,932

10.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

25

Ordinary A

£1

25

Ordinary B

£1

25

Ordinary C

£1

25

Ordinary D

£1

25

Ordinary E

£1

25

Ordinary F

£1

25

Ordinary G

£1

25

Ordinary H

£1

25

200

11.	Capital commitments

2025

2024

£

Contracted but not provided for in the

financial statements

104,262

156,594

The commitment figure is in respect of property lease obligation, hosted telecoms and employment service agreement.