Arien Group Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 13132241

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,428		509

			2,428		509
CURRENT ASSETS
Debtors	5	6,000		6,000
Cash at bank and in hand		11,242		343

		17,242		6,343
Creditors: Amounts Falling Due Within One Year	6	(14,176 )		(5,296 )

NET CURRENT ASSETS (LIABILITIES)			3,066		1,047

TOTAL ASSETS LESS CURRENT LIABILITIES			5,494		1,556

NET ASSETS			5,494		1,556

CAPITAL AND RESERVES
Called up share capital	7		1,000		1,000
Profit and Loss Account			4,494		556

SHAREHOLDERS' FUNDS			5,494		1,556

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Arien Group Ltd

Balance Sheet (continued)

As At 31 March 2025

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs M Patel

Director

29/12/2025

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

1. General Information

Arien Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13132241 . The registered office is Office 1 21 Hatherton Street, Walsall, WS4 2LA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements contain information about Arien Group Ltd as an individual company and do not contain consolidated financial statements as the parent of the group. The company is exempt under Section 400 of the Companies Act 2006 from the requirements to prepare consolidated financial statements as it is considered to be the parent company of a small group.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

15% on reducing balance

2.4. Taxation

Income tax expense represents the sum of the tax currently payable. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

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Arien Group Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 April 2024	829
Additions	2,347

As at 31 March 2025	3,176

Depreciation
As at 1 April 2024	320
Provided during the period	428

As at 31 March 2025	748

Net Book Value
As at 31 March 2025	2,428

As at 1 April 2024	509

5. Debtors

	2025	2024
	£	£
Due within one year
Amounts owed by group undertakings	6,000	6,000

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	10,419	5,296
Taxation and social security	3,757	-

	14,176	5,296

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,000	1,000

8. Related Party Transactions

The company has taken advantage of the exemption under the terms of Financial Reporting Standard 102, not to disclose related party transactions with wholly owned subsidiaries within the group.

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Arien Group Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

9. Ultimate Controlling Party

The company is jointly controlled by Mr K and Mrs M Patel, by virtue of their ownership of 100% of the issued share capital in the company.

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