AARRAA Consultants Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: SC538130

AARRAA Consultants Limited

Filleted Unaudited Financial Statements

31 March 2025

AARRAA Consultants Limited

Statement of Financial Position

31 March 2025

	2025	2024
Note	£	£

Fixed Assets

Investments	4	2,205,402	2,205,402

Current Assets

Cash at bank and in hand	14,874	16,837

Creditors: amounts falling due within one year	5	704,956	679,760
		---------	---------
Net Current Liabilities		690,082	662,923
		------------	------------
Total Assets Less Current Liabilities		1,515,320	1,542,479

Creditors: amounts falling due after more than one year	6	1,522,336	1,522,336
		------------	------------
Net (Liabilities)/Assets		( 7,016)	20,143
		------------	------------

Capital and Reserves

Called up share capital	100	100
Profit and loss account	( 7,116)	20,043
	-------	--------
Shareholders (Deficit)/Funds	( 7,016)	20,143
	-------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

AARRAA Consultants Limited

Statement of Financial Position (continued)

31 March 2025

These financial statements were approved by the board of directors and authorised for issue on 29 September 2025 , and are signed on behalf of the board by:

Mr P Rushton

Director

Company registration number: SC538130

AARRAA Consultants Limited

Notes to the Financial Statements

Year Ended 31 March 2025

1. General Information

The company is a private company limited by shares, registered in Scotland. The address of the registered office is 5 West Victoria Dock Road, Dundee, DD1 3JT, Scotland.

2. Statement of Compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting Policies

Basis of Preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Going Concern

The company has net liabilities of £7,016 (2024 - net assets of £20,143). The directors have prepared detailed financial forecasts and confirm that the financial statements are prepared on a going concern basis. In coming to this conclusion, the founding directors confirm that they will not seek a repayment of their loan accounts and will continue to support the company for the next 12 months from the date of these financial statements.

Judgements and Key Sources of Estimation Uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue Recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Corporation Tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Impairment of Fixed Assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

Financial Instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

4. Investments

	Other investments other than loans
	£
Cost
At 1 April 2024 and 31 March 2025	2,205,402
	------------
Impairment
At 1 April 2024 and 31 March 2025	–
	------------

Carrying amount
At 31 March 2025	2,205,402
	------------
At 31 March 2024	2,205,402
	------------

5. Creditors: amounts falling due within one year

	2025	2024
	£	£
Corporation tax	–	9,804
Other creditors	704,956	669,956
	---------	---------
	704,956	679,760
	---------	---------

6. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	1,522,336	1,522,336
	------------	------------

The bank loans held within creditors due after more than one year are secured by a floating charge.

7. Directors' Advances, Credits and Guarantees

During the year the directors entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
Mr P Rushton	( 108,829)	–	( 108,829)
Mrs H Rushton	( 225,440)	9,000	( 216,440)
	---------	-------	---------
	( 334,269)	9,000	( 325,269)
	---------	-------	---------

	2024
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
Mr P Rushton	( 126,829)	18,000	( 108,829)
Mrs H Rushton	( 243,440)	18,000	( 225,440)
	---------	--------	---------
	( 370,269)	36,000	( 334,269)
	---------	--------	---------

8. Related Party Transactions

The company was under the control of Mr P Rushton and Mrs H Rushton throughout the current period. Mr P Rushton is the managing director and Mr P Rushton and Mrs H Rushton are the majority shareholders. During the period the company operated directors' loan accounts and at the period end the company was due to pay Mr P Rushton £108,828 (2024 - £108,828). At the period end the company was also due to pay Mrs H Rushton £216,440 (2024 - £225,440). There are currently no repayment terms in place or interest accruing on these balances, although the amounts are repayable on demand from the third party. During the year, the company operated an intercompany loan account with an associated company, Invinceus Group Limited. At the year end the company was due to pay £261,837 (2024 - £328,837) to Invinceus Group Limited.