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REGISTERED NUMBER: 11605434 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024

FOR

ARIA INTERNATIONAL SERVICES LTD

ARIA INTERNATIONAL SERVICES LTD (REGISTERED NUMBER: 11605434)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ARIA INTERNATIONAL SERVICES LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 OCTOBER 2024







DIRECTOR: M O Ovelek





REGISTERED OFFICE: 2 Falcon Way
Beck Row
Bury St. Edmunds
Suffolk
IP28 8EL





REGISTERED NUMBER: 11605434 (England and Wales)





ACCOUNTANTS: Wheelers
Chartered Accountants & Tax Consultants
27-29 Old Market
Wisbech
Cambridgeshire
PE13 1NE

ARIA INTERNATIONAL SERVICES LTD (REGISTERED NUMBER: 11605434)

BALANCE SHEET
31 OCTOBER 2024

31.10.24 31.10.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 30,444 33,317
Investments 5 50 -
30,494 33,317

CURRENT ASSETS
Stocks 4,297 3,390
Debtors 6 69,514 56,600
Cash at bank and in hand 8,719 44,057
82,530 104,047
CREDITORS
Amounts falling due within one year 7 30,783 34,193
NET CURRENT ASSETS 51,747 69,854
TOTAL ASSETS LESS CURRENT
LIABILITIES

82,241

103,171

PROVISIONS FOR LIABILITIES 5,100 6,200
NET ASSETS 77,141 96,971

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 77,041 96,871
SHAREHOLDERS' FUNDS 77,141 96,971

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

ARIA INTERNATIONAL SERVICES LTD (REGISTERED NUMBER: 11605434)

BALANCE SHEET - continued
31 OCTOBER 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 March 2025 and were signed by:





M O Ovelek - Director


ARIA INTERNATIONAL SERVICES LTD (REGISTERED NUMBER: 11605434)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

1. STATUTORY INFORMATION

Aria International Services Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 director believes that the company is well placed to manage its financial risks successfully and have reasonable expectation that it has adequate resources to continue in operational existence for the foreseeable future. Consequently, it continues to adopt the going concern basis of accounting in preparing the annual financial statements.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 20% reducing balance
Motor vehicles - 20% reducing balance

Investments in associates
Investments in associate undertakings are recognised at cost.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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

ARIA INTERNATIONAL SERVICES LTD (REGISTERED NUMBER: 11605434)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 6 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 November 2023 29,590 35,761 65,351
Additions 3,867 - 3,867
At 31 October 2024 33,457 35,761 69,218
DEPRECIATION
At 1 November 2023 18,838 13,196 32,034
Charge for year 2,227 4,513 6,740
At 31 October 2024 21,065 17,709 38,774
NET BOOK VALUE
At 31 October 2024 12,392 18,052 30,444
At 31 October 2023 10,752 22,565 33,317

ARIA INTERNATIONAL SERVICES LTD (REGISTERED NUMBER: 11605434)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2024

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 November 2023 30,124
Transfer to ownership (30,124 )
At 31 October 2024 -
DEPRECIATION
At 1 November 2023 10,042
Transfer to ownership (10,042 )
At 31 October 2024 -
NET BOOK VALUE
At 31 October 2024 -
At 31 October 2023 20,082

5. FIXED ASSET INVESTMENTS
Investment
in
associate
£   
COST
Additions 50
At 31 October 2024 50
NET BOOK VALUE
At 31 October 2024 50

6. DEBTORS
31.10.24 31.10.23
£    £   
Amounts falling due within one year:
Other debtors 7,893 56,600

Amounts falling due after more than one year:
Other debtors 61,621 -

Aggregate amounts 69,514 56,600

ARIA INTERNATIONAL SERVICES LTD (REGISTERED NUMBER: 11605434)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Hire purchase contracts - 6,962
Trade creditors 8,617 980
Taxation and social security 11,563 18,564
Other creditors 10,603 7,687
30,783 34,193

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 October 2024 and 31 October 2023:

31.10.24 31.10.23
£    £   
M O Ovelek
Balance outstanding at start of year 48,908 44,377
Amounts advanced 54,954 86,967
Amounts repaid (103,862 ) (82,436 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 48,908

Interest was charged on the directors loan account balances in excess of £10,000 at 2.25%.

9. RELATED PARTY DISCLOSURES

At the year end an interest free loan amounting to £61,621 (2023 - £NIL) was owed from an associated company.