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Company Registration No. 08862868 (England and Wales)
Arieli & Company Limited Unaudited accounts for the year ended 31 January 2024
Arieli & Company Limited Unaudited accounts Contents
Page
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Arieli & Company Limited Company Information for the year ended 31 January 2024
Director
Suesal Arieli
Company Number
08862868 (England and Wales)
Registered Office
45 Albemarle Street 3rd Floor London W1S 4JL England
Accountants
Sidgrove 86-90 Paul Street London EC2A 4NE
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Arieli & Company Limited Statement of financial position as at 31 January 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
3,903 
10,382 
Investments
8 
8 
3,911 
10,390 
Current assets
Debtors
42,759 
52,166 
Cash at bank and in hand
5,897 
117,118 
48,656 
169,284 
Creditors: amounts falling due within one year
(186,134)
(32,523)
Net current (liabilities)/assets
(137,478)
136,761 
Total assets less current liabilities
(133,567)
147,151 
Provisions for liabilities
Deferred tax
- 
(1,842)
Net (liabilities)/assets
(133,567)
145,309 
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
(133,577)
145,299 
Shareholders' funds
(133,567)
145,309 
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 her 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
Suesal Arieli Director Company Registration No. 08862868
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Arieli & Company Limited Notes to the Accounts for the year ended 31 January 2024
1
Statutory information
Arieli & Company Limited is a private company, limited by shares, registered in England and Wales, registration number 08862868. The registered office is 45 Albemarle Street, 3rd Floor, London, W1S 4JL, 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 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
33.33%
Prior year adjustments
The prior year comparatives have been updated to correct errors in the prior year filed accounts. Amendments have been made to the following accounts: • Investments (Arieli & Company (US) Inc): £8 (previously: £0) • Cash at bank and in hand: £117,118 (previously: £116,980) • Creditors: amounts falling due within one year: £32,523 (previously: £32,500) • Profit and loss account: £145,299 (previously: £145,184)
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 February 2023
1,381 
6,356 
19,596 
27,333 
At 31 January 2024
1,381 
6,356 
19,596 
27,333 
Depreciation
At 1 February 2023
1,276 
2,890 
12,785 
16,951 
Charge for the year
104 
1,681 
4,694 
6,479 
At 31 January 2024
1,380 
4,571 
17,479 
23,430 
Net book value
At 31 January 2024
1 
1,785 
2,117 
3,903 
At 31 January 2023
105 
3,466 
6,811 
10,382 
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Arieli & Company Limited Notes to the Accounts for the year ended 31 January 2024
5
Investments
Subsidiary undertakings 
£ 
Valuation at 1 February 2023
8 
Valuation at 31 January 2024
8 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
52,174 
Amounts due from group undertakings etc.
42,759 
(8)
42,759 
52,166 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
6,196 
2,250 
Taxes and social security
59,271 
9,189 
Other creditors
69,476 
873 
Loans from directors
50,471 
6,360 
Accruals
720 
800 
Deferred income
- 
13,051 
186,134 
32,523 
8
Transactions with related parties
Loan to wholly-owned US subsidiary: As of the balance sheet date, £42,759 (2023: £0) was receivable from Arieli & Company (US) Inc., a wholly-owned subsidiary incorporated in Delaware, USA. The total balance is unsecured, interest-free, and repayable on demand. Loan from the Director: At the balance sheet date, a total of £50,471 (2023: £6,360) was owed to the Director. This amount relates to expenses paid on behalf of the company and other amounts due from the company. The total balance is unsecured, interest-free, and repayable on demand.
9
Average number of employees
During the year the average number of employees was 3 (2023: 8).
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