Aiim Properties Ltd


Director	Dr Amir Arif


Registered Address	Thevron House
	Grove Road
	Rotherham
	S60 2ER


Registered Number	12267945 (England and Wales)

Statement of Financial Position
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		661,625		631,453
			661,625		631,453
Current assets
Debtors	4	7,155		16,069
Cash at bank and on hand		11,330		13,248
		18,485		29,317
Creditors amounts falling due within one year	5	(534,695)		(480,785)
Net current assets (liabilities)			(516,210)		(451,468)
Total assets less current liabilities			145,415		179,985
Creditors amounts falling due after one year	6		(245,655)		(251,211)
Provisions for liabilities	7		(372)		(220)
Net assets			(100,612)		(71,446)
Capital and reserves
Called up share capital			150		150
Profit and loss account			(100,762)		(71,596)
Shareholders' funds			(100,612)		(71,446)

The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 12 October 2026, and are signed on its behalf by:

Dr Amir Arif
Director
Registered Company No. 12267945

Aiim Properties Ltd

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
	The UK economy has recently 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

The UK economy has recently 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
	Revenue shown in the accounts is in respect of rental income receivable which is paid one month in arrears by tenants.

	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.

	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 (%)
	Fixtures and fittings	15
	Vehicles	25
	Office Equipment	25

	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	2		2

3.	Tangible fixed assets

	Land & buildings	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 April 25	630,293	4,000	478	-	634,771
Additions	29,009	-	1,164	589	30,762
At 31 March 26	659,302	4,000	1,642	589	665,533
Depreciation and impairment
At 01 April 25	-	3,052	266	-	3,318
Charge for year	-	237	206	147	590
At 31 March 26	-	3,289	472	147	3,908
Net book value
At 31 March 26	659,302	711	1,170	442	661,625
At 31 March 25	630,293	948	212	-	631,453

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	5,395	3,419
Other debtors	1,760	-
Prepayments and accrued income	-	12,650
Total	7,155	16,069

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Bank borrowings and overdrafts	5,556	5,556
Amounts owed to related parties	519,697	474,149
Other creditors	8,588	260
Accrued liabilities and deferred income	854	820
Total	534,695	480,785

6.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	245,655	251,211
Total	245,655	251,211

7.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	372	220
Total	372	220

8.	Related party transactions
	The director made available a loan to the company during the year. This loan was repayable on demand. The balance at the year end was £8,588 (2025: £260). This represents the maximum amount outstanding during the year.