ARIA_PERI_CAPITAL_LIMITED_31_Mar_2025_companies_house_set_of

Aria Peri Capital Limited

Statement of Financial Position

31 March 2025

		31 Mar 2025
	Note	£
Fixed assets
Intangible assets	5	56,485
Current assets
Cash at bank and in hand		638
Creditors: amounts falling due within one year	6	(60,525	)
Net current liabilities		(59,887	)
Total assets less current liabilities		(3,402	)
Capital and reserves
Called up share capital		100
Profit and loss account		(3,502	)
Shareholders deficit		(3,402	)

For the period ending

31 March 2025

, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476;
The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These

financial statements

have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies’ regime.

In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered.

These

financial statements

were approved by the board of directors and authorised for issue on

28 November 2025

, and are signed on behalf of the board by:

S Tur

Director

Company registration number:

15594567

Aria Peri Capital Limited

Notes to the Financial Statements

Period ended

31 March 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is

Suite Ff10 Brooklands House

58 Marlborough Road

Lancing

West Sussex

BN15 8AF

, United Kingdom.

2 Statement of compliance

These

financial statements

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

3 Accounting policies

Basis of preparation

The

financial statements

have been prepared on the historical cost basis, as modified by the revaluation of certain assets.

The

financial statements

are prepared in sterling, which is the functional currency of the company.

Going concern

At 31 March 2025 the company had excess liabilities over assets totalling £3,402. The company is dependent upon the continued financial support of the director and on the basis that this support is forthcoming, the director considers it appropriate for the financial statements to be prepared on the going concern basis

Intangible assets

Intangible assets are initially measured at cost and are subsequently measured at cost less any accumulated amortisation and accumulated impairment losses or at a revalued amount. However, Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.

Any intangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Other intangible assets

Not amortised

Impairment

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.

Financial instruments

A financial asset or a financial liability is recognised only when the company 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

4 Average number of employees

The average number of persons employed by the company during the period was

5 Intangible assets

	Other intangible assets
	£
Cost
At 26 March 2024	-
Additions	56,485
At 31 March 2025	56,485
Amortisation
At 26 March 2024 and 31 March 2025	-
Carrying amount
At 31 March 2025	56,485

6 Creditors: amounts falling due within one year

	31 Mar 2025
	£
Other creditors	60,525

7 Director's advances, credit and guarantees

Included in other creditors is £58,425, which is owed to the director of the company. This loan is provided on an interest free basis and is repayable on demand.