Company registration number 11635266 (England and Wales)
ARAGUANEY HOLDINGS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
ARAGUANEY HOLDINGS LIMITED
CONTENTS
Page
Statement of financial position
1
Statement of changes in equity
2
Notes to the financial statements
3 - 5
ARAGUANEY HOLDINGS LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025
31 March 2025
- 1 -
31 March 2025
2024
Notes
£
£
£
£
Fixed assets
Investments
4
13,289
13,289
Current assets
Debtors
5
-
0
489
Cash at bank and in hand
1
1
1
490
Creditors: amounts falling due within one year
6
(33,322)
(30,783)
Net current liabilities
(33,321)
(30,293)
Net liabilities
(20,032)
(17,004)
Capital and reserves
Called up share capital
7
1
1
Profit and loss reserves
(20,033)
(17,005)
Total equity
(20,032)
(17,004)

The notes on pages 3 to 5 form part of these financial statements.

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

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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 the provisions of FRS 102 Section 1A - small entities.

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 28 October 2025 and are signed on its behalf by:
S J Chrispin
Director
Company registration number 11635266 (England and Wales)
ARAGUANEY HOLDINGS LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -
Share capital
Profit and loss reserves
Total
£
£
£
Balance at 1 April 2023
1
(14,055)
(14,054)
Year ended 31 March 2024:
Loss and total comprehensive income
-
(2,950)
(2,950)
Balance at 31 March 2024
1
(17,005)
(17,004)
Year ended 31 March 2025:
Loss and total comprehensive income
-
(3,028)
(3,028)
Balance at 31 March 2025
1
(20,033)
(20,032)

The notes on pages 3 to 5 form part of these financial statements.

ARAGUANEY HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information

Araguaney Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is 55 Baker Street, London, United Kingdom, W1U 7EU.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, The principal accounting policies adopted are set out below.

1.2
Going concern

The financial statements have been prepared on the going concern basis. The directors are continually reviewing their plans and forecasts and believe that the going concern basis is appropriate. The shareholders have agreed to continue to support the Company for a period of at least 12 months from the date of approval of these financial statements. The financial statements do not include any adjustments that might be required if the application of the going concern basis proves to be inappropriate.

1.3
Foreign exchange

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'administrative expenses'.

1.4
Fixed asset investments

Investments in subsidiaries are measured at cost less accumulated impairment.

1.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

ARAGUANEY HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 4 -
1.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

1.8
Taxation

Full provision is made for deferred tax assets and liabilities arising from all timing differences between the recognition of gains and losses in the financial statements and recognition in the tax computation.

A net deferred tax asset is recognised only if it can be regarded as more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted.

Deferred tax assets and liabilities are calculated at the tax rates expected to be effective at the time the timing differences are expected to reverse. Deferred tax assets and liabilities are not discounted.

1.9
Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets and liabilities are offset and the net amount reported in the Statement of Financial Position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the reporting date.

2
Judgements and key sources of estimation uncertainty

In preparing the financial statements, management is required to make estimates and assumptions which affect reported income, expenses, assets, liabilities and disclosure of contingent assets and liabilities. Use of available information and application of judgment are inherent in the formation of estimates, together with past experience and expectations of future events that are believed to be reasonable under the circumstances. Actual results in the future could differ from such estimates.

Fixed asset investments

The Company assesses at each reporting date whether an asset may be impaired. If any such indication exists the Company estimates the recoverable amount of the asset. If the recoverable amount is less than its carrying amount, the carrying amount of the asset is impaired and it is reduced to its recoverable amount through an impairment in profit and loss unless the asset is carried at a revalued amount where the impairment loss of a revalued asset is a revaluation decrease.

ARAGUANEY HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -
3
Employees

The company had no employees other than the directors (2024 - Nil) The directors did not receive any remuneration (2024 - Nil).

4
Fixed asset investments
2025
2024
£
£
Investments in subsidiaries
13,289
13,289

On 9 November 2018, Araguaney Inversiones S.A. ("Al") was incorporated and the Company acquired 100% of the beneficial interest in the issued share capital of Al. Al is a company registered in Venezuela. On 21 August 2020 the legal title to the share capital of Al was transferred to the Company. As at 31 March 2025 Al had not traded or entered into any financial transaction other than its incorporation and receipt of share capital.

5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Prepayments and accrued income
-
0
489
6
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
31,287
29,550
Accruals and deferred income
2,035
1,233
33,322
30,783
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
1
1
1
1
8
Related party transactions

At the year end a balance of £31,287 (2024: £29,550) included in other creditors, was due to TradeInvest Asset Management Company (BVI) Limited, a company under common control.

9
Ultimate parent undertaking and controlling party

The parent company is Araguaney Investments Limited (company number 1938146), registered in the British Virgin Islands. The ultimate controlling party is a Bahamian Trust that is controlled by Cayside (PTC) Limited.

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