REGISTERED NUMBER: 01339852 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

ARIA (UK) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

K Miyamoto

S Yamada

REGISTERED OFFICE:

Unit 1

Crauford Business Park

Silverdale Road

Hayes

Middlesex

UB3 3BN

REGISTERED NUMBER:

01339852 (England and Wales)

AUDITORS:

CMB Partnership Limited

Chartered Accountants and Statutory Auditor

7 Wey Court

Mary Road

Guildford

Surrey

GU1 4QU

FIXED ASSETS

Tangible assets

4

1,224

-

CURRENT ASSETS

Stocks

552,275

521,665

Debtors

5

102,610

148,907

Cash at bank

32,022

38,879

686,907

709,451

CREDITORS

Amounts falling due within one year

6

2,192,151

2,145,179

NET CURRENT LIABILITIES

(1,505,244

)

(1,435,728

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(1,504,020

)

(1,435,728

)

CAPITAL AND RESERVES

Called up share capital

250,000

250,000

Share premium

15,521

15,521

Retained earnings

(1,769,541

)

(1,701,249

)

SHAREHOLDERS' FUNDS

(1,504,020

)

(1,435,728

)

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 September 2025 and were signed on its behalf by:

K Miyamoto - Director

1.	STATUTORY INFORMATION

Aria (UK) Limited 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.

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.

Significant judgements and estimates

In the application of the Company's accounting policies the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

Turnover

Turnover is recognised on despatch of goods.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc:

20% straight line

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 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.

Foreign currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at a standard rate of exchange during the year. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Going concern

The financial statements are prepared on a going concern basis as the main creditor (the parent undertaking) has indicated that it will continue to financially support the company for a period of at least one year from the date of the approval of these financial statements.The company had net liabilities of £1,504,020 at the balance sheet date including £2,146,067 owed to the parent undertaking.

The directors therefore have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The going concern basis in accounting is therefore considered appropriate in preparing the financial statements.

Provisions

A liability is included where there is an obligation at the balance sheet date as a result of a previous event, and the event is highly probable.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

5,031

Additions

1,530

At 31 December 2024

6,561

DEPRECIATION

At 1 January 2024

5,031

Charge for year

306

At 31 December 2024

5,337

NET BOOK VALUE

At 31 December 2024

1,224

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

78,677

124,846

Other debtors

23,933

24,061

102,610

148,907

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade creditors

1,033

28,891

Amounts owed to group undertakings

2,146,067

2,073,514

Taxation and social security

18,373

31,576

Other creditors

26,678

11,198

2,192,151

2,145,179

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Russell Brown (Senior Statutory Auditor)

for and on behalf of CMB Partnership Limited

8.	RELATED PARTY DISCLOSURES

Included within creditors due within one year are balances owing to the parent company of £2,146,067 (2023 : £2,073,514). This includes trade payables and loans provided to the company. Although the amounts are shown as repayable within one year, the parent undertaking has provided an undertaking that they will continue to provide financial support to the company and will not seek repayment of these amounts at the current time.

9.	ULTIMATE PARENT UNDERTAKING

The ultimate parent undertaking is Arai & Co Inc, a company registered in Japan.

10.	EXCEPTIONAL ITEM

An exceptional gain on foreign exchange of £173,059 (2023 - £188,574) arose due to favourable exchange movements on conversion of amounts payable to the ultimate parent undertaking at the year end.