ARETI GROUP LTD


Directors	CLARKE, Luke Samuel
	KELLY, Peter Robert


Registered Address	4th Floor Silverstream House
	45 Fitzroy Street, Fitzrovia
	London
	W1T 6EB


Registered Number	13858380 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		10,496		8,622
			10,496		8,622
Current assets
Debtors		865,760		357,287
Cash at bank and on hand		829,702		647,478
		1,695,462		1,004,765
Creditors amounts falling due within one year	4	(872,549)		(350,225)
Net current assets (liabilities)			822,913		654,540
Total assets less current liabilities			833,409		663,162
Net assets			833,409		663,162
Capital and reserves
Called up share capital			1		1
Profit and loss account			833,408		663,161
Shareholders' funds			833,409		663,162

The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 17 July 2025, and are signed on its behalf by:

CLARKE, Luke Samuel
Director

KELLY, Peter Robert
Director

Registered Company No. 13858380

ARETI GROUP LTD

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Revenue from rendering of services
	Revenue 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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Office Equipment	3

	Related parties
	For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	14		6

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 April 24	14,743	14,743
Additions	7,891	7,891
At 31 March 25	22,634	22,634
Depreciation and impairment
At 01 April 24	6,121	6,121
Charge for year	6,017	6,017
At 31 March 25	12,138	12,138
Net book value
At 31 March 25	10,496	10,496
At 31 March 24	8,622	8,622

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	140,146	119,654
Bank borrowings and overdrafts	-	5,804
Taxation and social security	210,534	224,767
Other creditors	187,567	-
Accrued liabilities and deferred income	334,302	-
Total	872,549	350,225


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.