Company registration number: 09368605
Unaudited financial statements
for the year ended 31 December 2024
for
Aria Associates Limited
Pages for filing with the Registrar
Company registration number: 09368605
Aria Associates Limited
Balance sheet
as at 31 December 2024
2024 2023
Note £ £ £ £
Fixed assets
Tangible assets 4 1,369 -
1,369 -
Current assets
Debtors 14,906 1,955
Cash at bank and in hand - 148,593
14,906 150,548
Creditors: amounts falling due within one
year 		21,330 (129,499)
Net current assets 36,236 21,049
Total assets less current liabilities 37,605 21,049
Provisions for liabilities 433 -
NET ASSETS 38,038 21,049
Capital and reserves
Called up share capital 110 110
Profit and loss account 37,928 20,939
TOTAL EQUITY 38,038 21,049
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 December 2024.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 09368605
Aria Associates Limited
Balance sheet - continued
as at 31 December 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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Dr M Rejal, Director
29 September 2025
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Aria Associates Limited
Notes to the financial statements
for the year ended 31 December 2024
1 Company information
Aria Associates Limited is a private company registered in England and Wales. Its registered number is 09368605. The company is limited by shares. Its registered office is Flat 11, Rivermill, 151 Grosvenor Road, London, SW1V 3JN.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the 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 etc.:
IT - 25% straight line
Taxation
Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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.
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Aria Associates Limited
Notes to the financial statements - continued
for the year ended 31 December 2024
2 Accounting policies - continued
Deferred taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 1 (2023 - 1).
4 Tangible fixed assets
Plant and
machinery
etc.
£
Cost
Additions 1,825
At 31 December 2024 1,825
Depreciation
Charge for year 456
At 31 December 2024 456
Net book value
At 31 December 2024 1,369
At 31 December 2023 -
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Aria Associates Limited
Notes to the financial statements - continued
for the year ended 31 December 2024
4 Tangible fixed assets - continued
Cost or valuation at 31 December 2024 is represented by:
Plant and
machinery
etc.
£
Valuation in 2014 -
Valuation in 2015 -
Valuation in 2016 -
Valuation in 2017 -
Valuation in 2018 -
Valuation in 2019 -
Valuation in 2020 -
Valuation in 2021 -
Valuation in 2022 -
Valuation in 2023 -
Cost 1,825
1,825
If ENTER REVALUED CLASS had not been revalued, it would have been included at the following historical cost:
2024 2023
£ £
Cost 1,825 -
Accumulated depreciation 456 -
5 Advances, credit and guarantees granted to the director
The following advances and credits to a director subsisted during the years ended 31 December 2024 and 31 December 2023.
2024 2023
£ £
Balance outstanding at start of year (23,533) -
Amounts advanced 24,439 -
Balance outstanding at end of year 906 -
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