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frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 13328950 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 13328950 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 13328950 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 13328950 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-04-30 13328950 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 13328950 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 13328950 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 13328950 frs-core:UnlistedNon-exchangeTraded 2022-04-30 13328950 frs-core:UnlistedNon-exchangeTraded 2021-04-11 13328950 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-04-11 13328950 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 13328950 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 13328950 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 13328950 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 13328950 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 13328950 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 13328950 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-04-30 13328950 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-04-11 13328950 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 13328950 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 13328950 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 13328950 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 13328950 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-04-30 13328950 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 13328950 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 13328950 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 13328950 dpl-frs:CostSales 2021-04-12 2022-04-30 13328950 dpl-frs:CostSales 2021-04-11 13328950 dpl-frs:CostSales 2022-04-30 13328950 dpl-frs:DistributionCosts 2021-04-12 2022-04-30 13328950 dpl-frs:AdministrativeExpenses 2021-04-12 2022-04-30 13328950 frs-bus:Director1 2021-04-12 2022-04-30 13328950 frs-bus:Director1 2021-04-11 13328950 frs-bus:Director1 2022-04-30 13328950 frs-bus:Director2 2021-04-12 2022-04-30 13328950 frs-bus:Director2 2021-04-11 13328950 frs-bus:Director2 2022-04-30 13328950 1 2021-04-12 2022-04-30 13328950 frs-core:CurrentFinancialInstruments 1 2022-04-30 13328950 frs-core:Non-currentFinancialInstruments 1 2022-04-30 13328950 2 2021-04-12 2022-04-30 13328950 frs-core:CurrentFinancialInstruments 2 2022-04-30 13328950 frs-core:Non-currentFinancialInstruments 2 2022-04-30 13328950 3 2021-04-12 2022-04-30 13328950 frs-core:CurrentFinancialInstruments 3 2022-04-30 13328950 frs-core:Non-currentFinancialInstruments 3 2022-04-30 13328950 4 2021-04-12 2022-04-30 13328950 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frs-core:Non-currentFinancialInstruments 10 2022-04-30 13328950 11 2021-04-12 2022-04-30 13328950 frs-core:CurrentFinancialInstruments 11 2022-04-30 13328950 frs-core:Non-currentFinancialInstruments 11 2022-04-30 13328950 12 2021-04-12 2022-04-30 13328950 frs-core:CurrentFinancialInstruments 12 2022-04-30 13328950 frs-core:Non-currentFinancialInstruments 12 2022-04-30 13328950 13 2021-04-12 2022-04-30 13328950 frs-core:CurrentFinancialInstruments 13 2022-04-30 13328950 frs-core:Non-currentFinancialInstruments 13 2022-04-30 13328950 14 2021-04-12 2022-04-30 13328950 frs-core:CurrentFinancialInstruments 14 2022-04-30 13328950 frs-core:Non-currentFinancialInstruments 14 2022-04-30 13328950 15 2021-04-12 2022-04-30 13328950 frs-core:CurrentFinancialInstruments 15 2022-04-30 13328950 frs-core:Non-currentFinancialInstruments 15 2022-04-30 13328950 16 2021-04-12 2022-04-30 13328950 frs-core:CurrentFinancialInstruments 16 2022-04-30 13328950 frs-core:Non-currentFinancialInstruments 16 2022-04-30 13328950 17 2021-04-12 2022-04-30 13328950 frs-core:CurrentFinancialInstruments 17 2022-04-30 13328950 frs-core:Non-currentFinancialInstruments 17 2022-04-30 13328950 18 2021-04-12 2022-04-30 13328950 frs-core:CurrentFinancialInstruments 18 2022-04-30 13328950 frs-core:Non-currentFinancialInstruments 18 2022-04-30 13328950 19 2021-04-12 2022-04-30 13328950 frs-core:CurrentFinancialInstruments 19 2022-04-30 13328950 frs-core:Non-currentFinancialInstruments 19 2022-04-30 13328950 20 2021-04-12 2022-04-30 13328950 frs-core:CurrentFinancialInstruments 20 2022-04-30 13328950 frs-core:Non-currentFinancialInstruments 20 2022-04-30 13328950 dpl-frs:Item1 2021-04-12 2022-04-30 13328950 dpl-frs:Item1 2021-04-11 13328950 dpl-frs:Item1 2022-04-30 13328950 dpl-frs:CostSales dpl-frs:Item1 2021-04-12 2022-04-30 13328950 dpl-frs:CostSales dpl-frs:Item1 2021-04-11 13328950 dpl-frs:CostSales dpl-frs:Item1 2022-04-30 13328950 dpl-frs:DistributionCosts dpl-frs:Item1 2021-04-12 2022-04-30 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2021-04-11 13328950 dpl-frs:Item4 2022-04-30 13328950 dpl-frs:CostSales dpl-frs:Item4 2021-04-12 2022-04-30 13328950 dpl-frs:CostSales dpl-frs:Item4 2021-04-11 13328950 dpl-frs:CostSales dpl-frs:Item4 2022-04-30 13328950 dpl-frs:DistributionCosts dpl-frs:Item4 2021-04-12 2022-04-30 13328950 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-04-12 2022-04-30 13328950 dpl-frs:Item5 2021-04-12 2022-04-30 13328950 dpl-frs:Item5 2021-04-11 13328950 dpl-frs:Item5 2022-04-30 13328950 dpl-frs:CostSales dpl-frs:Item5 2021-04-12 2022-04-30 13328950 dpl-frs:CostSales dpl-frs:Item5 2021-04-11 13328950 dpl-frs:CostSales dpl-frs:Item5 2022-04-30 13328950 dpl-frs:DistributionCosts dpl-frs:Item5 2021-04-12 2022-04-30 13328950 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-04-12 2022-04-30 13328950 dpl-frs:Item6 2021-04-12 2022-04-30 13328950 dpl-frs:Item6 2021-04-11 13328950 dpl-frs:Item6 2022-04-30 13328950 dpl-frs:CostSales dpl-frs:Item6 2021-04-12 2022-04-30 13328950 dpl-frs:CostSales dpl-frs:Item6 2021-04-11 13328950 dpl-frs:CostSales dpl-frs:Item6 2022-04-30 13328950 dpl-frs:DistributionCosts dpl-frs:Item6 2021-04-12 2022-04-30 13328950 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-04-12 2022-04-30 13328950 dpl-frs:Item7 2021-04-12 2022-04-30 13328950 dpl-frs:Item7 2021-04-11 13328950 dpl-frs:Item7 2022-04-30 13328950 dpl-frs:CostSales dpl-frs:Item7 2021-04-12 2022-04-30 13328950 dpl-frs:CostSales dpl-frs:Item7 2021-04-11 13328950 dpl-frs:CostSales dpl-frs:Item7 2022-04-30 13328950 dpl-frs:DistributionCosts dpl-frs:Item7 2021-04-12 2022-04-30 13328950 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-04-12 2022-04-30 13328950 dpl-frs:Item8 2021-04-12 2022-04-30 13328950 dpl-frs:Item8 2021-04-11 13328950 dpl-frs:Item8 2022-04-30 13328950 dpl-frs:CostSales dpl-frs:Item8 2021-04-12 2022-04-30 13328950 dpl-frs:CostSales dpl-frs:Item8 2021-04-11 13328950 dpl-frs:CostSales dpl-frs:Item8 2022-04-30 13328950 dpl-frs:DistributionCosts dpl-frs:Item8 2021-04-12 2022-04-30 13328950 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-04-12 2022-04-30 13328950 dpl-frs:Item9 2021-04-12 2022-04-30 13328950 dpl-frs:Item9 2021-04-11 13328950 dpl-frs:Item9 2022-04-30 13328950 dpl-frs:CostSales dpl-frs:Item9 2021-04-12 2022-04-30 13328950 dpl-frs:CostSales dpl-frs:Item9 2021-04-11 13328950 dpl-frs:CostSales dpl-frs:Item9 2022-04-30 13328950 dpl-frs:DistributionCosts dpl-frs:Item9 2021-04-12 2022-04-30 13328950 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-04-12 2022-04-30 13328950 dpl-frs:Item10 2021-04-12 2022-04-30 13328950 dpl-frs:Item10 2021-04-11 13328950 dpl-frs:Item10 2022-04-30 13328950 dpl-frs:CostSales dpl-frs:Item10 2021-04-12 2022-04-30 13328950 dpl-frs:CostSales dpl-frs:Item10 2021-04-11 13328950 dpl-frs:CostSales dpl-frs:Item10 2022-04-30 13328950 dpl-frs:DistributionCosts dpl-frs:Item10 2021-04-12 2022-04-30 13328950 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-04-12 2022-04-30 13328950 dpl-frs:Item11 2021-04-12 2022-04-30 13328950 dpl-frs:Item11 2021-04-11 13328950 dpl-frs:Item11 2022-04-30 13328950 dpl-frs:CostSales dpl-frs:Item11 2021-04-12 2022-04-30 13328950 dpl-frs:CostSales dpl-frs:Item11 2021-04-11 13328950 dpl-frs:CostSales dpl-frs:Item11 2022-04-30 13328950 dpl-frs:DistributionCosts dpl-frs:Item11 2021-04-12 2022-04-30 13328950 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-04-12 2022-04-30 13328950 dpl-frs:Item12 2021-04-12 2022-04-30 13328950 dpl-frs:Item12 2021-04-11 13328950 dpl-frs:Item12 2022-04-30 13328950 dpl-frs:CostSales dpl-frs:Item12 2021-04-12 2022-04-30 13328950 dpl-frs:CostSales dpl-frs:Item12 2021-04-11 13328950 dpl-frs:CostSales dpl-frs:Item12 2022-04-30 13328950 dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-12 2022-04-30 13328950 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-12 2022-04-30 13328950 1 2021-04-12 2022-04-30 13328950 frs-countries:EnglandWales 2021-04-12 2022-04-30
Registered number: 13328950
Aaris Investments Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 13328950
30 April 2023 30 April 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,021 2,728
Investment Properties 5 356,650 260,840
359,671 263,568
CURRENT ASSETS
Cash at bank and in hand 51,496 80,091
51,496 80,091
Creditors: Amounts Falling Due Within One Year 6 (404,443 ) (339,913 )
NET CURRENT ASSETS (LIABILITIES) (352,947 ) (259,822 )
TOTAL ASSETS LESS CURRENT LIABILITIES 6,724 3,746
PROVISIONS FOR LIABILITIES
Deferred Taxation (755 ) (518 )
NET ASSETS 5,969 3,228
CAPITAL AND RESERVES
Called up share capital 200 200
Profit and Loss Account 5,769 3,028
SHAREHOLDERS' FUNDS 5,969 3,228
Page 1
Page 2
For the year ending 30 April 2023 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Neil Kotak
Director
01/02/2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Aaris Investments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13328950 . The registered office is 30 Long Swath Way, Birstall, Leicester, LE4 3NR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 20% on reducing balance
2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.6. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.7. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.8. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
2.9. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.10. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.11. Provisions and Contingencies
Provisions
Provisions are recognised when the company has a present legal or constructive obligation as a result of past events; it is probable that an outflow of resources will be required to settle the obligation; and the amount of the obligation can be estimated reliably.
Where there are a number of similar obligations, the likelihood that an outflow will be required in settlement is determined by considering the class of obligations as a whole. A provision is recognised even if the likelihood of an outflow with respect to any one item included in the same class of obligations may be small.
Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as a finance cost.
Contingencies
Contingent liabilities are not recognised. Contingent liabilities arise as a result of past events when (i) it is not probable that there will be an outflow of resources or that the amount cannot be reliably measured at the reporting date or (ii) when the existence will be confirmed by the occurrence or non-occurrence of uncertain future events not wholly within the company’s control. Contingent liabilities are disclosed in the financial statements unless the probability of an outflow of resources is remote.
Contingent assets are not recognised. Contingent assets are disclosed in the financial statements when an inflow of economic benefits is probable.
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Page 5
2.12. Employee Benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock of fixed assets.
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.
Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
2.13. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 May 2022 2,798
Additions 1,049
As at 30 April 2023 3,847
Depreciation
As at 1 May 2022 70
Provided during the period 756
As at 30 April 2023 826
Net Book Value
As at 30 April 2023 3,021
As at 1 May 2022 2,728
5. Investment Property
30 April 2023
£
Fair Value
As at 1 May 2022 260,840
Additions 95,810
As at 30 April 2023 356,650
6. Creditors: Amounts Falling Due Within One Year
30 April 2023 30 April 2022
£ £
Bank loans and overdrafts 203,872 128,970
Other creditors 199,941 210,909
Taxation and social security 630 34
404,443 339,913
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7. Loans
An analysis of the maturity of loans is given below:
30 April 2023 30 April 2022
£ £
Amounts falling due within one year or on demand:
Bank loans 203,872 128,970
203,872 128,970
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