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REGISTERED NUMBER: 15189363 (England and Wales)















Report of the Directors and

Financial Statements for the Period 5 October 2023 to 30 September 2024

for

Aretiico Group Plc

Aretiico Group Plc (Registered number: 15189363)






Contents of the Financial Statements
for the Period 5 October 2023 to 30 September 2024




Page

Company Information 1

Report of the Directors 2

Report of the Independent Auditors 4

Income Statement 8

Other Comprehensive Income 9

Balance Sheet 10

Statement of Changes in Equity 11

Cash Flow Statement 12

Notes to the Cash Flow Statement 13

Notes to the Financial Statements 14


Aretiico Group Plc

Company Information
for the Period 5 October 2023 to 30 September 2024







DIRECTORS: Mr R A Parris
Mrs J K Parris





SECRETARY: Mr E Sutcliffe





REGISTERED OFFICE: Riverbank House
2 Swan Lane
London
EC4R 3TT





REGISTERED NUMBER: 15189363 (England and Wales)





AUDITORS: Beyond Profit
Suite 3, St Loyes House
20 St Loyes Street
Bedford
Bedfordshire
MK40 1ZL

Aretiico Group Plc (Registered number: 15189363)

Report of the Directors
for the Period 5 October 2023 to 30 September 2024

The directors present their report with the financial statements of the company for the period 5 October 2023 to 30 September 2024.

INCORPORATION
The company was incorporated on 5 October 2023 .

PRINCIPAL ACTIVITY
The principal activity of the company in the period under review was that of management consultancy.

DIRECTORS
The directors who have held office during the period from 5 October 2023 to the date of this report are as follows:

Mr R A Parris - appointed 5 October 2023
Mrs J K Parris - appointed 5 October 2023

Both the directors who are eligible offer themselves for election at the forthcoming first Annual General Meeting.

STATEMENT OF DIRECTORS' RESPONSIBILITIES
The directors are responsible for preparing the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

-select suitable accounting policies and then apply them consistently;
-make judgements and accounting estimates that are reasonable and prudent;
-prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS
So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he or she ought to have taken as a director in order to make himself or herself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

Aretiico Group Plc (Registered number: 15189363)

Report of the Directors
for the Period 5 October 2023 to 30 September 2024


AUDITORS
The auditors, Beyond|Profit, will be proposed for re-appointment at the forthcoming Annual General Meeting.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





Mr R A Parris - Director


24 March 2025

Report of the Independent Auditors to the Members of
Aretiico Group Plc

Opinion
We have audited the financial statements of Aretiico Group Plc (the 'company') for the period ended 30 September 2024 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity, Cash Flow Statement and Notes to the Cash Flow Statement, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:
-give a true and fair view of the state of the company's affairs as at 30 September 2024;
-have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information
The directors are responsible for the other information. The other information comprises the information in the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Report of the Independent Auditors to the Members of
Aretiico Group Plc


Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
- the information given in the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the Report of the Directors has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:
- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
- the financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of directors' remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit; or
- the directors were not entitled to take advantage of the small companies' exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Directors.

Responsibilities of directors
As explained more fully in the Statement of Directors' Responsibilities set out on page two, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Report of the Independent Auditors to the Members of
Aretiico Group Plc


Auditors' responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also:

Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one· resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the company's internal control.

Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the directors.

Conclude on the appropriateness of the directors' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the company to cease to continue as a going concern.

Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the company to express an opinion on the financial statements. We are responsible for the direction, supervision and performance of the company audit. We remain solely responsible for our audit opinion.

Communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud.


Report of the Independent Auditors to the Members of
Aretiico Group Plc

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use of our report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.




Christopher Martin (Senior Statutory Auditor)
for and on behalf of Beyond Profit
Suite 3, St Loyes House
20 St Loyes Street
Bedford
Bedfordshire
MK40 1ZL

24 March 2025

Aretiico Group Plc (Registered number: 15189363)

Income Statement
for the Period 5 October 2023 to 30 September 2024

Notes £   

TURNOVER -
OPERATING PROFIT and
PROFIT BEFORE TAXATION -

Tax on profit 3 -
PROFIT FOR THE FINANCIAL
PERIOD

-

Aretiico Group Plc (Registered number: 15189363)

Other Comprehensive Income
for the Period 5 October 2023 to 30 September 2024

Notes £   

PROFIT FOR THE PERIOD -


OTHER COMPREHENSIVE INCOME -
TOTAL COMPREHENSIVE INCOME
FOR THE PERIOD

-

Aretiico Group Plc (Registered number: 15189363)

Balance Sheet
30 September 2024

Notes £   
FIXED ASSETS
Investments 4 50,000
TOTAL ASSETS LESS CURRENT
LIABILITIES

50,000

CAPITAL AND RESERVES
Called up share capital 5 50,000
SHAREHOLDERS' FUNDS 50,000

The financial statements were approved by the Board of Directors and authorised for issue on 24 March 2025 and were signed on its behalf by:





Mr R A Parris - Director


Aretiico Group Plc (Registered number: 15189363)

Statement of Changes in Equity
for the Period 5 October 2023 to 30 September 2024

Called up
share Retained Total
capital earnings equity
£    £    £   

Changes in equity
Issue of share capital 50,000 - 50,000
Balance at 30 September 2024 50,000 - 50,000

Aretiico Group Plc (Registered number: 15189363)

Cash Flow Statement
for the Period 5 October 2023 to 30 September 2024

Notes £   
Cash flows from operating activities
Cash generated from operations 1 -

Cash flows from investing activities
Purchase of fixed asset investments (50,000 )
Net cash from investing activities (50,000 )

Cash flows from financing activities
Share issue 50,000
Net cash from financing activities 50,000

Increase in cash and cash equivalents -
Cash and cash equivalents at
beginning of period

-

Cash and cash equivalents at end
of period

-

Aretiico Group Plc (Registered number: 15189363)

Notes to the Cash Flow Statement
for the Period 5 October 2023 to 30 September 2024

1. RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM
OPERATIONS
£   
Profit before taxation -
Cash generated from operations -

Aretiico Group Plc (Registered number: 15189363)

Notes to the Financial Statements
for the Period 5 October 2023 to 30 September 2024

1. STATUTORY INFORMATION

Aretiico Group Plc is a public 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.

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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Preparation of consolidated financial statements
The company has taken advantage of the exemption from preparing consolidated financial statements under section 399 of the Companies Act 2006. The company is a parent company but is exempt from the requirement to prepare group accounts as the group qualifies as a small group under section 383 of the Companies Act 2006 and is not an ineligible group as defined by section 384 of the Act.

As a result, these financial statements present information for the company as an individual entity and do not include consolidated financial statements.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

The company owns 100% of Aretiico Ltd, which was acquired via a share-for-share exchange.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

3. TAXATION

Analysis of the tax charge
No liability to UK corporation tax arose for the period.

Aretiico Group Plc (Registered number: 15189363)

Notes to the Financial Statements - continued
for the Period 5 October 2023 to 30 September 2024

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakin
£   
COST
Additions 50,000
At 30 September 2024 50,000
NET BOOK VALUE
At 30 September 2024 50,000

The investment represents the 100% shareholding in Aretiico Ltd, acquired in a share-for-share exchange.

5. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal
value: £   
50,000 Ordinary 1.00 50,000

On 5 October 2023, the company was incorporated with one £1 share. On 27 October 2023, the company issued 49,999 additional shares in exchange for the entire issued share capital of Aretiico Ltd.

6. RESERVES
Retained
earnings
£   

Profit for the period -
At 30 September 2024 -

7. GOING CONCERN

The directors have assessed the company's ability to continue as a going concern and confirm there are no material uncertainties affecting this assessment.