Registration number: NI630908

Ara Hygiene Limited

(Registration number: NI630908)
Balance Sheet as at 30 March 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	8,000	32,000
Tangible assets	5	91,500	104,195
Investment property	6	338,256	337,456
		437,756	473,651
Current assets
Stocks	7	144,766	129,526
Debtors	8	176,021	181,935
Cash at bank and in hand		35,684	75,473
		356,471	386,934
Creditors: Amounts falling due within one year	9	(121,164)	(123,178)
Net current assets		235,307	263,756
Total assets less current liabilities		673,063	737,407
Creditors: Amounts falling due after more than one year	10	(272,802)	(371,587)
Net assets		400,261	365,820
Capital and reserves
Called up share capital	11	160,000	160,000
Retained earnings		240,261	205,820
Shareholders' funds		400,261	365,820

For the financial year ending 30 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Ara Hygiene Limited

(Registration number: NI630908)
Balance Sheet as at 30 March 2025

Approved and authorised by the Board on 19 November 2025 and signed on its behalf by:
 

......................................... Mr Francis Connor James Dinsmore Director

Ara Hygiene Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 March 2025

1	General information

The company is a private company limited by share capital, incorporated in Northern Ireland.

The address of its registered office is: 88 Galgorm Road, Ballymena, Co. Antrim, BT42 1AA.

These financial statements were authorised for issue by the Board on 19 November 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts. Revenue is recognised at the point of goods delivery and acceptance when the benefits and risks associated with ownership of the goods have passed to the customer.

Government grants

Grants received relating to revenue expenditure are recognised through the profit and loss account to match against the related expenditure incurred. Capital grants received are held as deferred income on the balance sheet and released to the profit and loss account over the expected useful life of the asset.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Ara Hygiene Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 March 2025

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	20% reducing balance basis
Computer equipment	20% reducing balance basis
Motor vehicles	20% reducing balance basis
Fixtures and fittings	20% reducing balance basis

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis over its expected useful life.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	10% straight-line basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Short-term debtors and creditors

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Financial assets, including debtors, are reviewed at the reporting date to determine if there is any evidence of potential impairment. Any losses arising from impairment are recognised in the income statement in operating expenses.

Ara Hygiene Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 March 2025

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 6 (2024 - 6).

Ara Hygiene Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 March 2025

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 31 March 2024	240,000	240,000
At 30 March 2025	240,000	240,000
Amortisation
At 31 March 2024	208,000	208,000
Amortisation charge	24,000	24,000
At 30 March 2025	232,000	232,000
Carrying amount
At 30 March 2025	8,000	8,000
At 30 March 2024	32,000	32,000

5	Tangible assets

	Office fittings & equipment  £	Motor vehicles  £	Plant & equipment £	Total £
Cost or valuation
At 31 March 2024	51,950	69,935	139,339	261,224
At 30 March 2025	51,950	69,935	139,339	261,224
Depreciation
At 31 March 2024	35,930	42,937	78,162	157,029
Charge for the year	2,223	3,346	7,126	12,695
At 30 March 2025	38,153	46,283	85,288	169,724
Carrying amount
At 30 March 2025	13,797	23,652	54,051	91,500
At 30 March 2024	16,020	26,998	61,177	104,195

Ara Hygiene Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 March 2025

6	Investment properties

	2025 £
At 31 March	337,456
Additions	800
At 30 March 2025	338,256