REGISTERED NUMBER: 14211831 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

AIM CONSTRUCTION LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Suhail Yunus Rekhad

REGISTERED OFFICE:

Barton Hall

Garstang Road

Broughton

Preston

Lancashire

PR3 5BT

REGISTERED NUMBER:

14211831 (England and Wales)

ACCOUNTANTS:

JT2 Accountants

5 Crescent East

Thornton Cleveleys

Lancashire

FY5 3LJ

FIXED ASSETS

Tangible assets

4

50,427

30,156

CURRENT ASSETS

Stocks

76,821

17,584

Debtors

5

4,192,419

622,529

Cash at bank and in hand

115,049

308,182

4,384,289

948,295

CREDITORS

Amounts falling due within one year

6

4,260,492

928,538

NET CURRENT ASSETS

123,797

19,757

TOTAL ASSETS LESS CURRENT LIABILITIES

174,224

49,913

PROVISIONS FOR LIABILITIES

9,581

7,539

NET ASSETS

164,643

42,374

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

164,642

42,373

164,643

42,374

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 director acknowledges its 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 director and authorised for issue on 24 September 2026 and were signed by:

Suhail Yunus Rekhad - Director

1.	STATUTORY INFORMATION

AIM CONSTRUCTION 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.

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

Tangible fixed assets

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

Plant and machinery etc

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

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 and cash balances, are initially measured at transaction price and are subsequently carried at cost. Basic financial liabilities, which include creditors 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 NIL (2024 - 9 ).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

53,160

Additions

37,022

At 31 December 2025

90,182

DEPRECIATION

At 1 January 2025

23,004

Charge for year

16,751

At 31 December 2025

39,755

NET BOOK VALUE

At 31 December 2025

50,427

At 31 December 2024

30,156

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

4,163,912

15,089

Amounts owed by group undertakings

18,794

11,752

Amounts owed by participating interests

861

7,310

Other Debtors

8,852

588,378

4,192,419

622,529

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

3,710,769

481,378

Amounts owed to group undertakings

25,000

50,000

Amounts owed to participating interests

-

55,000

Social security and other taxes

84,723

117,160

Other creditors

440,000

225,000

4,260,492

928,538

7.	RELATED PARTY DISCLOSURES

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Bux & Co Limited.

The ultimate controlling party is Mr Y A Bux and his wife.