Aiim Trading Ltd


Directors	Dr Amir Arif
	Dr Mursaleen Razzaq


Registered Address	2 Fitzwilliam Street
	Wath-Upon-Dearne
	Rotherham
	S63 7HF


Registered Number	10284898 (England and Wales)

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

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

	Statement of compliance
	These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.

	Basis of preparation
	The financial statements have been prepared on the historical cost basis.

	Functional and presentation currency
	The financial statements are presented in sterling, which is the functional currency of the entity.

	Going concern
	Following the challenges arising as a consequence of the Covid-19 pandemic in 2020/21, more latterly the UK economy has been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company’s trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it, and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.

Going concern

Following the challenges arising as a consequence of the Covid-19 pandemic in 2020/21, more latterly the UK economy has been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine.  All these matters have impacted the company’s trading results to a greater or lesser extent.  At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it, and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future.  On this basis, the directors have prepared these financial statements on a going concern basis.

	Turnover policy
	The revenue shown in the profit and loss account represents income receivable from private dental treatments, dental management charges and rent receivable.

	Interest income
	Interest income is recognised using the effective interest rate method.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

Employee benefits

Contributions to defined contribution plans are expensed in the period to which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

	Current taxation
	The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amount of tax expected to pay or recover using the tax rates and laws that have been enacted, or substantively enacted, at the reporting date.

Current taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. 

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amount of tax expected to pay or recover using the tax rates and laws that have been enacted, or substantively enacted, at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted, or substantively enacted, by the reporting date that are expected to apply to the reversal of the timing difference.

Deferred tax

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted, or substantively enacted, by the reporting date that are expected to apply to the reversal of the timing difference.

	Intangible assets
	Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

	Goodwill
	Goodwill arising on an acquisition of a business is carried at cost less accumulated impairment losses, if any. Goodwill is assessed for impairment when there are indicators of impairment and any impairment is charged to the income statement. No reversals of impairment are recognised.

	Tangible fixed assets and depreciation
	Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


		Reducing balance (%)
	Land and buildings	4
	Plant and machinery	20
	Vehicles	20
	Office Equipment	20

	Finance leases and hire purchase contracts
	Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. 

Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

	Stocks and work in progress
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all cost of purchase, cost of conversion and other costs incurred in bringing the stock to its present location and condition.

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	14		14

3.	Intangible assets

	Goodwill	Other	Total
	£	£	£
Cost or valuation
At 01 April 25	1,603,873	5,000	1,608,873
At 31 March 26	1,603,873	5,000	1,608,873
Net book value
At 31 March 26	1,603,873	5,000	1,608,873
At 31 March 25	1,603,873	5,000	1,608,873

4.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£	£
Cost or valuation
At 01 April 25	309,300	95,413	64,153	20,097	11,047	500,010
Additions	-	17,554	-	1,230	1,392	20,176
Disposals	-	-	-	-	(648)	(648)
At 31 March 26	309,300	112,967	64,153	21,327	11,791	519,538
Depreciation and impairment
At 01 April 25	729	34,121	36,365	4,019	2,992	78,226
Charge for year	343	15,769	5,558	3,461	1,858	26,989
On disposals	-	-	-	-	(491)	(491)
At 31 March 26	1,072	49,890	41,923	7,480	4,359	104,724
Net book value
At 31 March 26	308,228	63,077	22,230	13,847	7,432	414,814
At 31 March 25	308,571	61,292	27,788	16,078	8,055	421,784

5.	Stocks

	2026	2025
	£	£
Raw materials and consumables	5,000	5,000
Total	5,000	5,000

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	53,905	20,559
Bank borrowings and overdrafts	20,485	9,174
Taxation and social security	135,250	107,717
Finance lease and HP contracts	1,926	7,704
Other creditors	191,482	1,296,030
Accrued liabilities and deferred income	4,514	21,610
Total	407,562	1,462,794

7.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	858,398	85,056
Other creditors	-	1,926
Total	858,398	86,982

8.	Obligations under finance leases

		2026		2025
		£		£
	Finance lease and HP contracts	1,926		9,630

9.	Related party transactions
	During the year the directors made available a loan to the company. This loan was repayable on demand. At the year end the balance of this loan was £186,032 (2025:£1,230,789)

	Notes	2026		2025
		£	£	£	£
Fixed assets
Intangible assets	3		1,608,873		1,608,873
Tangible assets	4		414,814		421,784
			2,023,687		2,030,657
Current assets
Stocks	5	5,000		5,000
Debtors		550,749		568,411
Cash at bank and on hand		105,018		100,155
		660,767		673,566
Creditors amounts falling due within one year	6	(407,562)		(1,462,794)
Net current assets (liabilities)			253,205		(789,228)
Total assets less current liabilities			2,276,892		1,241,429
Creditors amounts falling due after one year	7		(858,398)		(86,982)
Net assets			1,418,494		1,154,447
Capital and reserves
Called up share capital			100		100
Profit and loss account			1,418,394		1,154,347
Shareholders' funds			1,418,494		1,154,447