1 April 2023 false Taxfiler 2024.5 06824777business:PrivateLimitedCompanyLtd2023-04-012024-03-31 068247772023-03-31 068247772023-04-012024-03-31 06824777business:AuditExemptWithAccountantsReport2023-04-012024-03-31 06824777business:FilletedAccounts2023-04-012024-03-31 068247772024-03-31 06824777business:Director12023-04-012024-03-31 06824777business:Director22023-04-012024-03-31 06824777business:RegisteredOffice2023-04-012024-03-31 068247772023-03-31 06824777core:WithinOneYear2024-03-31 06824777core:WithinOneYear2023-03-31 06824777core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 06824777core:ShareCapitalcore:PreviouslyStatedAmount2023-03-31 06824777core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 06824777core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-03-31 06824777core:PreviouslyStatedAmount2024-03-31 06824777core:PreviouslyStatedAmount2023-03-31 06824777business:SmallEntities2023-04-012024-03-31 06824777countries:EnglandWales2023-04-012024-03-31 06824777core:PlantMachinery2023-04-012024-03-31 06824777core:PlantMachinery2023-03-31 06824777core:PlantMachinery2024-03-31 068247772022-04-012023-03-31 iso4217:GBP xbrli:pure
Company Registration No. 06824777 (England and Wales)
ARIA PROJECT MANAGEMENT LIMITED Filleted Accounts for the year ended 31 March 2024
ARIA PROJECT MANAGEMENT LIMITED Filleted Accounts Contents
Page
- 2 -
ARIA PROJECT MANAGEMENT LIMITED Company Information for the year ended 31 March 2024
Directors
A Gunatunga L Gunatunga
Company Number
06824777 (England and Wales)
Registered Office
3 Broadway Buildings Elmfield Road Bromley Kent BR1 1LW
Accountants
SSJ Accountants Ltd 173A High Street Beckenham Kent BR3 1AH
- 3 -
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of ARIA PROJECT MANAGEMENT LIMITED for the year ended 31 March 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of ARIA PROJECT MANAGEMENT LIMITED for the year ended 31 March 2024 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
This report is made solely to the Board of Directors of ARIA PROJECT MANAGEMENT LIMITED, as a body, in accordance with the terms of our engagement letter dated 14 June 2012. Our work has been undertaken solely to prepare for your approval the accounts of ARIA PROJECT MANAGEMENT LIMITED and state those matters that we have agreed to state to the Board of Directors of ARIA PROJECT MANAGEMENT LIMITED, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ARIA PROJECT MANAGEMENT LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that ARIA PROJECT MANAGEMENT LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of ARIA PROJECT MANAGEMENT LIMITED. You consider that ARIA PROJECT MANAGEMENT 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 accounts of ARIA PROJECT MANAGEMENT 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 accounts.
SSJ Accountants Ltd Chartered Accountants 173A High Street Beckenham Kent BR3 1AH 29 May 2024
- 4 -
ARIA PROJECT MANAGEMENT LIMITED Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,949 
2,599 
Current assets
Debtors
18,000 
20,700 
Cash at bank and in hand
162,350 
138,622 
180,350 
159,322 
Creditors: amounts falling due within one year
(1,776)
12,288 
Net current assets
178,574 
171,610 
Net assets
180,523 
174,209 
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
180,513 
174,199 
Shareholders' funds
180,523 
174,209 
For the year ending 31 March 2024 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 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 of Directors and authorised for issue on 31 May 2024 and were signed on its behalf by
A Gunatunga Director Company Registration No. 06824777
- 5 -
ARIA PROJECT MANAGEMENT LIMITED Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
ARIA PROJECT MANAGEMENT LIMITED is a private company, limited by shares, registered in England and Wales, registration number 06824777. The registered office is 3 Broadway Buildings, Elmfield Road, Bromley, Kent, BR1 1LW.
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
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing Balance
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
- 6 -
ARIA PROJECT MANAGEMENT LIMITED Notes to the Accounts for the year ended 31 March 2024
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 April 2023
10,977 
At 31 March 2024
10,977 
Depreciation
At 1 April 2023
8,378 
Charge for the year
650 
At 31 March 2024
9,028 
Net book value
At 31 March 2024
1,949 
At 31 March 2023
2,599 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
18,000 
20,700 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
36,014 
29,113 
Other creditors
- 
271 
Loans from directors
(34,238)
(41,672)
1,776 
(12,288)
7
Average number of employees
During the year the average number of employees was 2 (2023: 2).
- 7 -