IRIS Accounts Production v23.2.0.158 09103328 director 1.1.22 31.12.22 31.12.22 0 0 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh091033282021-12-31091033282022-12-31091033282022-01-012022-12-31091033282020-12-31091033282021-01-012021-12-31091033282021-12-3109103328ns10:Originalns15:EnglandWales2022-01-012022-12-3109103328ns14:PoundSterlingns10:Original2022-01-012022-12-3109103328ns10:Originalns10:Director12022-01-012022-12-3109103328ns10:Original2022-01-012022-12-3109103328ns10:Original2022-12-3109103328ns10:Originalns10:PrivateLimitedCompanyLtd2022-01-012022-12-3109103328ns10:Originalns10:SmallEntities2022-01-012022-12-3109103328ns10:Originalns10:AuditExemptWithAccountantsReport2022-01-012022-12-3109103328ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-01-012022-12-3109103328ns10:SmallCompaniesRegimeForAccountsns10:Original2022-01-012022-12-3109103328ns10:Originalns10:FullAccounts2022-01-012022-12-3109103328ns10:Original2021-01-012021-12-3109103328ns10:CompanySecretary1ns10:Original2022-01-012022-12-3109103328ns10:Originalns10:RegisteredOffice2022-01-012022-12-3109103328ns10:Original2021-12-3109103328ns10:Originalns5:CurrentFinancialInstruments2022-12-3109103328ns10:Originalns5:CurrentFinancialInstruments2021-12-3109103328ns10:Originalns5:Non-currentFinancialInstruments2022-12-3109103328ns10:Originalns5:Non-currentFinancialInstruments2021-12-3109103328ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-12-3109103328ns10:Originalns5:RetainedEarningsAccumulatedLosses2021-12-3109103328ns10:Originalns5:OwnedOrFreeholdAssetsns5:LandBuildings2022-01-012022-12-3109103328ns10:Originalns5:LandBuildings2021-12-3109103328ns10:Originalns5:LandBuildings2022-12-3109103328ns10:Originalns5:LandBuildings2021-12-3109103328ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-12-3109103328ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2021-12-3109103328ns10:Originalns5:Non-currentFinancialInstrumentsns5:BetweenOneTwoYears2022-12-3109103328ns10:Originalns5:Non-currentFinancialInstrumentsns5:BetweenOneTwoYears2021-12-3109103328ns10:Originalns5:Non-currentFinancialInstrumentsns5:BetweenThreeFourYears2022-12-3109103328ns10:Originalns5:Non-currentFinancialInstrumentsns5:BetweenThreeFourYears2021-12-31
REGISTERED NUMBER: 09103328 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

FOR

ARACARIS CAPITAL LIMITED

ARACARIS CAPITAL LIMITED (REGISTERED NUMBER: 09103328)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2022




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Certified Accountants' Report 6

ARACARIS CAPITAL LIMITED

COMPANY INFORMATION
for the Year Ended 31 December 2022







DIRECTOR: Ms L F Powers





SECRETARY: Vistra Cosec Limited





REGISTERED OFFICE: Suite 1, 3rd Floor
11-12 St. James's Square
London
SW1Y 4LB





REGISTERED NUMBER: 09103328 (England and Wales)





ACCOUNTANTS: Beyond Accounting Limited
20 Abbots Business Park
Primrose Hill
Kings Langley
Hertfordshire
WD4 8FR

ARACARIS CAPITAL LIMITED (REGISTERED NUMBER: 09103328)

BALANCE SHEET
31 December 2022

31.12.22 31.12.21
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 68,000 68,000

CURRENT ASSETS
Debtors 5 13,983,833 10,054,459
Cash at bank 366,088 352,183
14,349,921 10,406,642
CREDITORS
Amounts falling due within one year 6 15,537,543 11,169,963
NET CURRENT LIABILITIES (1,187,622 ) (763,321 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(1,119,622

)

(695,321

)

CREDITORS
Amounts falling due after more than one year 7 431,828 776,567
NET LIABILITIES (1,551,450 ) (1,471,888 )

RESERVES
Retained earnings (1,551,450 ) (1,471,888 )
SHAREHOLDERS' FUNDS (1,551,450 ) (1,471,888 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2022 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

ARACARIS CAPITAL LIMITED (REGISTERED NUMBER: 09103328)

BALANCE SHEET - continued
31 December 2022


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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 September 2023 and were signed by:





Ms L F Powers - Director


ARACARIS CAPITAL LIMITED (REGISTERED NUMBER: 09103328)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2022

1. STATUTORY INFORMATION

Aracaris Capital 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.

The accounts have been prepared on a going concern basis which assumes that the company will continue to trade. The validity of this assumption is dependent on sufficient and continuing financial support being made available by the company's creditors. If the company were unable to continue to trade adjustments would have to be made to reduce the value of assets to their realisable amount, to reclassify fixed assets as current assets, long-term liabilities as current liabilities, and to provide for any further liabilities that may arise.

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.
Freehold land - not provided

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2021 - NIL).

ARACARIS CAPITAL LIMITED (REGISTERED NUMBER: 09103328)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 December 2022

4. TANGIBLE FIXED ASSETS
Freehold
land
£   
COST
At 1 January 2022
and 31 December 2022 68,000
NET BOOK VALUE
At 31 December 2022 68,000
At 31 December 2021 68,000

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.22 31.12.21
£    £   
Trade debtors 11,972 -
Amounts owed by group undertakings 11,625,579 8,634,592
Other debtors - 712
Accrued income 2,346,282 1,419,155
13,983,833 10,054,459

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.22 31.12.21
£    £   
Other loans 344,739 344,739
Trade creditors 83,010 10,778
Amounts owed to group undertakings 14,901,370 10,755,957
Value added tax 21,975 54,970
Accruals 186,449 3,519
15,537,543 11,169,963

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.22 31.12.21
£    £   
Other loans - 1-2 years 344,739 344,739
Other loans - 2-5 years 87,089 431,828
431,828 776,567

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
ARACARIS CAPITAL LIMITED

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Aracaris Capital Limited for the year ended 31 December 2022 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of Aracaris Capital Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Aracaris Capital Limited and state those matters that we have agreed to state to the director of Aracaris Capital Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Aracaris Capital Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Aracaris Capital Limited. You consider that Aracaris Capital Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Aracaris Capital Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Beyond Accounting Limited
20 Abbots Business Park
Primrose Hill
Kings Langley
Hertfordshire
WD4 8FR


27 September 2023