Aristospray Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 10451053

		31 July 2025		31 December 2024
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		100		100

			100		100
CURRENT ASSETS
Debtors	5	-		218,348
Cash at bank and in hand		100		198

		100		218,546
Creditors: Amounts Falling Due Within One Year	6	(100 )		(557,074 )

NET CURRENT ASSETS (LIABILITIES)			-		(338,528 )

TOTAL ASSETS LESS CURRENT LIABILITIES			100		(338,428 )

NET ASSETS/(LIABILITIES)			100		(338,428 )

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			-		(338,528 )

SHAREHOLDERS' FUNDS			100		(338,428)

For the period ending 31 July 2025 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr John Abernethie

Director

22/08/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Aristospray Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10451053 . The registered office is Granville House, Wallingford Road, Uxbridge, UB8 2RW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Research and Development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to ... on a straight line basis over their expected useful economic lives, which range from ... to ... years.

If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	10% straight line
Plant & Machinery	25% straight line
Motor Vehicles	25% straight line
Fixtures & Fittings	25% straight line
Computer Equipment	25% straight line

3. Average Number of Employees

Average number of employees, including directors, during the period was: 1 (2024: 1)

4. Investments

	Unlisted
	£
Cost or Valuation
As at 1 January 2025	100

As at 31 July 2025	100

Provision
As at 1 January 2025	-

As at 31 July 2025	-

Net Book Value
As at 31 July 2025	100

As at 1 January 2025	100

Page 2

Page 3

Aristospray Limited

Notes to the Financial Statements (continued)

For the Period 1 January 2025 to 31 July 2025

5. Debtors

	31 July 2025	31 December 2024
	£	£
Due within one year
Other debtors	-	180,000
Other debtors (1)	-	38,348

	-	218,348

6. Creditors: Amounts Falling Due Within One Year

	31 July 2025	31 December 2024
	£	£
Other creditors	-	544,610
Amounts owed to group undertakings	100	12,464

	100	557,074

7. Share Capital

	31 July 2025	31 December 2024
	£	£
Allotted, Called up and fully paid	100	100

Page 3