REGISTERED NUMBER: 10957676 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

ARIA HOLDINGS LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

D January

Ms K Mennell-January

REGISTERED OFFICE:

1 Kings Avenue

London

N21 3NA

REGISTERED NUMBER:

10957676 (England and Wales)

ACCOUNTANTS:

AGK Partners

Chartered Accountants

1 Kings Avenue

Winchmore Hill

London

N21 3NA

FIXED ASSETS

Investment property

4

2,450,000

2,500,771

CURRENT ASSETS

Debtors

5

1,875

-

Cash at bank and in hand

100,248

44,218

102,123

44,218

CREDITORS

Amounts falling due within one year

6

401,039

416,148

NET CURRENT LIABILITIES

(298,916

)

(371,930

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,151,084

2,128,841

CREDITORS

Amounts falling due after more than one year

7

(1,933,655

)

(1,878,774

)

PROVISIONS FOR LIABILITIES

9

(47,839

)

(46,004

)

NET ASSETS

169,590

204,063

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

10

143,517

196,123

Retained earnings

25,973

7,840

169,590

204,063

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 23 December 2025 and were signed on its behalf by:

D January - Director

1.	STATUTORY INFORMATION

Aria Holdings Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the 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 as modified by the revaluation of certain assets.

Significant judgements and estimates

In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period. or in the period of the revision and future periods where the revision affects both current and future periods.

Income

Income represents rental income received or receivable for the year excluding value added tax.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised as fair value reserve on balance sheet.

Financial instruments

Basic financial assets and liabilities, which include debtors, creditors, 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

2,450,000

NET BOOK VALUE

At 31 March 2025

2,450,000

At 31 March 2024

2,450,000

Fair value at 31 March 2025 is represented by:

£

Valuation in 2023

242,128

Valuation in 2025

(50,771

)

Cost

2,258,643

2,450,000

If investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

2,258,643

2,258,643

Investment properties were valued on an open market basis on 31 March 2024 by director and mortgage provider .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

1,875

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to by connected companies

119,310

119,310

Taxation and social security

4,837

1,335

Other creditors

276,892

295,503

401,039

416,148

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

1,933,655

1,878,774

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

1,933,655

1,878,774

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

1,933,655

1,878,774

Bank loans are secured by way of fixed charges over the investment properties of the company and contains negative pledge.

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

47,839

46,004

Deferred

tax

£

Balance at 1 April 2024

46,004

Provided during year

1,835

Balance at 31 March 2025

47,839

10.

RESERVES

Fair

value

reserve

£

At 1 April 2024

196,123

Movement during the year

(52,606

)

At 31 March 2025

143,517

11.	RELATED PARTY DISCLOSURES

Included in creditors, amounts falling due within one year, is an amount of £271,134 (2024: £291,467) due to the director of the company. This loan is interest free and repayable on demand.

Included in creditors, amounts falling due within one year, is an amount of £119,310 (2024: £119,310) due to a connected company. This loan is interest free and repayable on demand.