ARASTA UK LIMITED

Registered Number
13372340
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2025

ARASTA UK LIMITED

Company Information
for the year from 1 June 2024 to 31 May 2025


Director	Mehmet Bahadir Cam


Registered Address	167-169 Great Portland Street
	5th Floor
	London
	W1W 5PF


Registered Number	13372340 (England and Wales)

ARASTA UK LIMITED

Balance Sheet as at
31 May 2025

	Notes	2025		2024
		£	£	£	£
Current assets
Debtors		21,545		28,865
		21,545		28,865
Creditors amounts falling due within one year	3	(11,439)		(15,120)
Net current assets (liabilities)			10,106		13,745
Total assets less current liabilities			10,106		13,745
Net assets			10,106		13,745
Capital and reserves
Called up share capital			1		1
Profit and loss account			10,105		13,744
Shareholders' funds			10,106		13,745

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 Director acknowledges 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 Director on 19 September 2025, and are signed on its behalf by:

Mehmet Bahadir Cam
Director
Registered Company No. 13372340

ARASTA UK LIMITED

Notes to the Financial Statements
for the year ended 31 May 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured 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.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	867	9,545
Bank borrowings and overdrafts	-	57
Taxation and social security	3,560	3,270
Other creditors	7,012	2,248
Total	11,439	15,120