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Company Registration No. 14570655 (England and Wales)
AIKO STORE LTD Unaudited accounts for the year ended 31 January 2026
AIKO STORE LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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AIKO STORE LTD Company Information for the year ended 31 January 2026
Director
Murugesu Premakumaran
Company Number
14570655 (England and Wales)
Registered Office
13 STATION ROAD DELAMERE NORTHWICH CW8 2HU England
Accountants
Genius Accountancy Ltd 27 Old Gloucester Street London WC1N 3AX
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AIKO STORE LTD Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
30,202 
3,834 
Current assets
Inventories
164,683 
170,000 
Debtors
5
193,602 
1,250 
Cash at bank and in hand
31,083 
11,461 
389,368 
182,711 
Creditors: amounts falling due within one year
6
(93,804)
(109,117)
Net current assets
295,564 
73,594 
Net assets
325,766 
77,428 
Capital and reserves
Called up share capital
100 
1 
Share premium
199,981 
- 
Profit and loss account
125,685 
77,427 
Shareholders' funds
325,766 
77,428 
For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 30 October 2026 and were signed on its behalf by
Murugesu Premakumaran Director Company Registration No. 14570655
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AIKO STORE LTD Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
AIKO STORE LTD is a private company, limited by shares, registered in England and Wales, registration number 14570655. The registered office is 13 STATION ROAD, DELAMERE, NORTHWICH, CW8 2HU, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 January 2026 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 February 2024. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided on a straight line basis at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10%
Fixtures & fittings
10%
Computer equipment
30%
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 February 2025
650 
759 
5,586 
6,995 
Additions
25,817 
5,500 
- 
31,317 
At 31 January 2026
26,467 
6,259 
5,586 
38,312 
Depreciation
At 1 February 2025
215 
472 
2,474 
3,161 
Charge for the year
2,647 
626 
1,676 
4,949 
At 31 January 2026
2,862 
1,098 
4,150 
8,110 
Net book value
At 31 January 2026
23,605 
5,161 
1,436 
30,202 
At 31 January 2025
435 
287 
3,112 
3,834 
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AIKO STORE LTD Notes to the Accounts for the year ended 31 January 2026
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Other debtors
193,602 
1,250 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Bank loans and overdrafts
21,717 
- 
VAT
416 
8,424 
Trade creditors
23,732 
9,371 
Taxes and social security
8,715 
22,502 
Other creditors
32,690 
62,842 
Loans from directors
- 
5,978 
Accruals
6,534 
- 
93,804 
109,117 
7
Transactions with related parties
As at the period end, the company has given a loan of £160,000 .00 to its connected company AREYA INVESTMENT LTD (15937988) under the common control of Murugesu PREMAKUMARAN who is also director of the company. The loan is unsecured, interest free and repayable on demand.
8
Average number of employees
During the year the average number of employees was 4 (2025: 3).
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