Company Registration No. 12583647 (England and Wales)
ARIYP LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
PAGES FOR FILING WITH REGISTRAR
TWP Accounting LLP
Chartered Accountants
The Old Rectory
Church Street
Weybridge
Surrey
KT13 8DE
ARIYP LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
ARIYP LTD
Company Registration No. 12583647
BALANCE SHEET
AS AT
31 MAY 2025
31 May 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
4
2,327
202
Cash at bank and in hand
2
15,495
2,329
15,697
Creditors: amounts falling due within one year
5
(3,637)
(6,200)
Net current (liabilities)/assets
(1,308)
9,497
Capital and reserves
Called up share capital
6
200
200
Profit and loss reserves
(1,508)
9,297
Total equity
(1,308)
9,497

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 May 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.

The financial statements were approved by the board of directors and authorised for issue on 19 November 2025 and are signed on its behalf by:
T Ginn
Director
ARIYP LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
- 2 -
1
Accounting policies
Company information

ARIYP LTD is a private company limited by shares incorporated in England and Wales. The registered office is 20-22 Wenlock Road, London, N1 7GU.

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 company has net liabilities of £1,308 at the balance sheet date.true

The directors confirmed that they will continue to support the company and are confident that it has adequate resources to continue in operational existence for the foreseeable future and meet its financial obligations. Therefore they continue to adopt the going concern basis of accounting in preparing the annual financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for consultancy services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Cash and cash equivalents

Cash at bank and in hand 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.

ARIYP LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 3 -
1.6
Financial instruments
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 June 2024 and 31 May 2025
20,410
Depreciation and impairment
At 1 June 2024 and 31 May 2025
20,410
Carrying amount
At 31 May 2025
-
0
At 31 May 2024
-
0
ARIYP LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 4 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
2,123
-
0
Other debtors
204
202
2,327
202
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
2,276
-
0
Taxation and social security
86
5,000
Other creditors
1,275
1,200
3,637
6,200
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and not fully paid
Ordinary shares of £1 each
200
200
200
200

7
Related party transactions

During the year the company made sales of £1,769 (2024: £15,000) to 3RockAR Ltd, a connected company.

During the year the company incurred costs of £10,936 (2024: £nil) from 3RockAR Ltd, a connected company.

2025-05-31 2024-06-01 false false false 20 November 2025 CCH Software CCH Accounts Production 2025.200 No description of principal activity T Ginn I Brookes 12583647 2024-06-01 2025-05-31 12583647 2025-05-31 12583647 2024-05-31 12583647 core:CurrentFinancialInstruments core:WithinOneYear 2025-05-31 12583647 core:CurrentFinancialInstruments core:WithinOneYear 2024-05-31 12583647 core:CurrentFinancialInstruments 2025-05-31 12583647 core:CurrentFinancialInstruments 2024-05-31 12583647 core:ShareCapital 2025-05-31 12583647 core:ShareCapital 2024-05-31 12583647 core:RetainedEarningsAccumulatedLosses 2025-05-31 12583647 core:RetainedEarningsAccumulatedLosses 2024-05-31 12583647 core:ShareCapitalOrdinaryShareClass1 2025-05-31 12583647 core:ShareCapitalOrdinaryShareClass1 2024-05-31 12583647 bus:Director1 2024-06-01 2025-05-31 12583647 core:FurnitureFittings 2024-06-01 2025-05-31 12583647 2023-06-01 2024-05-31 12583647 core:OtherPropertyPlantEquipment 2024-05-31 12583647 core:OtherPropertyPlantEquipment 2025-05-31 12583647 core:OtherPropertyPlantEquipment 2024-05-31 12583647 core:WithinOneYear 2025-05-31 12583647 core:WithinOneYear 2024-05-31 12583647 bus:OrdinaryShareClass1 2024-06-01 2025-05-31 12583647 bus:OrdinaryShareClass1 2025-05-31 12583647 bus:OrdinaryShareClass1 2024-05-31 12583647 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 12583647 bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 12583647 bus:FRS102 2024-06-01 2025-05-31 12583647 bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 12583647 bus:Director2 2024-06-01 2025-05-31 12583647 bus:FullAccounts 2024-06-01 2025-05-31 xbrli:pure xbrli:shares iso4217:GBP