Registered number: 00223374

AIPPI UNITED KINGDOM

Unaudited

Directors' report and Financial Statements

For the year ended 31 December 2025

Company​​ secretary 

D E Adair​

Registered number

00223374

Registered office

Studio 16, Cloisters House, 8 Battersea Park Road, London, SW8 4BG

Accountants

Sawin & Edwards LLP, Studio 16, Cloisters House, 8 Battersea Park Road, London, SW8 4BG

The Directors present their report and the unaudited financial statements of AIPPI United Kingdom ("the Company") for the year ended 31 December 2025.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

This report was approved by the board and signed on its behalf:

Date: 14 September 2026 

The Directors are responsible for preparing the Directors'report and the financial statements in accordance with applicable law and regulations.

Company law requires the Directors to prepare financial statements for each financial year. Under that law the Directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the Director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the surplus or deficit of the Company for that period.

In preparing these financial statements, the Directors are required to:

• select suitable accounting policies for the Company's financial statements and then apply them consistently;
• make judgements and accounting estimates that are reasonable and prudent;
• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business. 

The Directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The notes on pages 9 to 12 form part of these financial statements.

For the year​ ending 31 December 2025, the Company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the Company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf:

Date: 14 September 2026 

The notes on pages 9 to 12 form part of these financial statements.

AIPPI United Kingdom is a private company limited by guarantee and is incorporated in England and Wales. The address of its registered office is Studio 16, Cloisters House, 8 Battersea Park Road London, SW8 4BG.

The financial statements present information about the company as a single entity.

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been applied consistently to all periods presented, unless otherwise stated.

The financial statements have been prepared under the historic cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' (FRS 102) and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies. There are no areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the financial statements.

The Company's functional and presentational currency is the Pound Sterling.

Income

Income represents services supplied during the accounting period, subscriptions, income from investments and interest received.

Interest income

Interest income is recognised using the effective interest rate method when it is probable that the Company will receive the consideration due under the transaction and the amount of the revenue can be measured reliably.

Income from investments

Dividends are recognised when the Company's right to receive payment is established when it is probable that the Company will receive the consideration due under the transaction and the amount of the revenue can be measured reliably.

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as debtors and creditors. Financial assets and liabilities are recognised when the company becomes a party to the contractual provisions of the instruments.

The tax expense for the year comprises current tax. Tax is recognised in the income and expenditure account, except that a charge attributable to an item of income and expense recognised in other comprehensive income or to an item recognised directly in equity. In this case, the tax is recognised in other comprehensive income or directly in equity, respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Basic financial assets and liabilities, including debtors and creditors, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets and liabilities are subsequently carried at amortised cost using the effective interest method, less any impairment.

Cash and cash equivalents are represented by cash at bank.

The Company​​ ​​​​had no employees in either of the current year or prior year.