Aristoclea Ltd

	Page
Balance Sheet	1
Statement of Changes in Equity	2
Notes to the Financial Statements	3—4

Registered number: 14607958

		31 January 2025		31 January 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,496		520

			1,496		520
CURRENT ASSETS
Cash at bank and in hand		221,516		55,567

		221,516		55,567
Creditors: Amounts Falling Due Within One Year	5	(79,965 )		(30,038 )

NET CURRENT ASSETS (LIABILITIES)			141,551		25,529

TOTAL ASSETS LESS CURRENT LIABILITIES			143,047		26,049

NET ASSETS			143,047		26,049

CAPITAL AND RESERVES
Called up share capital			100		100
Profit and Loss Account			142,947		25,949

SHAREHOLDERS' FUNDS			143,047		26,049

For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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.

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

Ms Evangelia Karagianni

Director

27/08/2025

The notes on pages 3 to 4 form part of these financial statements.

	Share Capital	Profit and Loss Account	Total
	£	£	£
As at 20 January 2023	100	-	100
Profit for the period and total comprehensive income	-	64,549	64,549

Dividends paid	-	(38,600)	(38,600)

As at 31 January 2024 and 1 February 2024	100	25,949	26,049


Profit for the year and total comprehensive income	-	155,998	155,998

Dividends paid	-	(39,000)	(39,000)

As at 31 January 2025	100	142,947	143,047

1. General Information

Aristoclea Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14607958 . The registered office is Flat 15 Bellmoor East Heath Road, London, NW3 1DY.

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. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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:

Computer Equipment

20%

2.4. Taxation

Taxation

Taxation for the year 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.

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.

2.5. Going concern

The directors have considered the working capital position of the company and future working capital requirements, including any impact from the ongoing conflict in Ukraine and the current level of inflation and high interest rate in the UK and are satisfied that the company will be able to meet its liabilities as they fall due for a period of not less than one year from date of approval of these financial statements.

3. Average Number of Employees

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

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Aristoclea Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 February 2024	650
Additions	1,350

As at 31 January 2025	2,000

Depreciation
As at 1 February 2024	130
Provided during the period	374

As at 31 January 2025	504

Net Book Value
As at 31 January 2025	1,496

As at 1 February 2024	520

5. Creditors: Amounts Falling Due Within One Year

	31 January 2025	31 January 2024
	£	£
Trade creditors	-	(1 )
Other creditors	28,517	12,564
Taxation and social security	51,448	17,475

	79,965	30,038

6. Dividends

	31 January 2025	31 January 2024
	£	£
On equity shares:
Final dividend paid	39,000	38,600

During the period, total dividends of £39,000 were paid to the directors, Ms E. Karagianni.

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