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Company Registration No. 05803518 (England and Wales)
Aria Land Limited Unaudited accounts for the year ended 31 January 2024
Aria Land Limited Unaudited accounts Contents
Page
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Aria Land Limited Company Information for the year ended 31 January 2024
Director
Mr Aria Taheri
Company Number
05803518 (England and Wales)
Registered Office
Aria House 2 Belle Vue Avenue Manchester Lancashire M12 4AS England
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Aria Land Limited Statement of financial position as at 31 January 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
23,286 
29,227 
Tangible assets
2,295,187 
2,290,024 
2,318,473 
2,319,251 
Current assets
Debtors
147,878 
100,369 
Cash at bank and in hand
79,578 
167,400 
227,456 
267,769 
Creditors: amounts falling due within one year
(1,156,488)
(1,228,757)
Net current liabilities
(929,032)
(960,988)
Total assets less current liabilities
1,389,441 
1,358,263 
Provisions for liabilities
Deferred tax
(108,914)
(107,933)
Net assets
1,280,527 
1,250,330 
Capital and reserves
Called up share capital
100 
100 
Revaluation reserve
519,874 
519,874 
Profit and loss account
760,553 
730,356 
Shareholders' funds
1,280,527 
1,250,330 
For the year ending 31 January 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 director acknowledges his 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 and authorised for issue on 31 October 2024 and were signed on its behalf by
Mr Aria Taheri Director Company Registration No. 05803518
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Aria Land Limited Notes to the Accounts for the year ended 31 January 2024
1
Statutory information
Aria Land Limited is a private company, limited by shares, registered in England and Wales, registration number 05803518. The registered office is Aria House, 2 Belle Vue Avenue , Manchester, Lancashire, M12 4AS, England.
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less accumulative depreciation and accumulative impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% on reducing balance
Computer equipment
25% on reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 February 2023
72,395 
At 31 January 2024
72,395 
Amortisation
At 1 February 2023
43,168 
Charge for the year
5,941 
At 31 January 2024
49,109 
Net book value
At 31 January 2024
23,286 
At 31 January 2023
29,227 
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Aria Land Limited Notes to the Accounts for the year ended 31 January 2024
5
Tangible fixed assets
Land & buildings 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 February 2023
2,250,000 
60,650 
1,566 
2,312,216 
Additions
- 
15,495 
- 
15,495 
Disposals
- 
(1,634)
(1,566)
(3,200)
At 31 January 2024
2,250,000 
74,511 
- 
2,324,511 
Depreciation
At 1 February 2023
- 
20,770 
1,422 
22,192 
Charge for the year
- 
9,945 
24 
9,969 
On disposals
- 
(1,391)
(1,446)
(2,837)
At 31 January 2024
- 
29,324 
- 
29,324 
Net book value
At 31 January 2024
2,250,000 
45,187 
- 
2,295,187 
At 31 January 2023
2,250,000 
39,880 
144 
2,290,024 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
11,002 
7,230 
Trade debtors
36,876 
(6,861)
Amounts due from group undertakings etc.
100,000 
100,000 
147,878 
100,369 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
50,798 
20,527 
Amounts owed to group undertakings and other participating interests
1,037,850 
1,022,167 
Taxes and social security
7,950 
11,710 
Other creditors
38,412 
38,412 
Loans from directors
- 
108,941 
Deferred income
21,478 
27,000 
1,156,488 
1,228,757 
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Mr Aria Taheri
(108,941)
108,941 
- 
- 
(108,941)
108,941 
- 
- 
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Aria Land Limited Notes to the Accounts for the year ended 31 January 2024
9
Controlling party
The controlling party is Mr A Taheri. Aria Land Limited is a private company limited by shares and incorporated in England. Aria Land Limited is a wholly owned subsidiary of Aria Technology Holdings Limited. It`s registration office is: Belle Vue Avenue Pottery Lane Manchester M12 4AS
10
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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