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REGISTERED NUMBER: 09601751 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

FOR

ARIS KONSTANTOPOULOS LIMITED

ARIS KONSTANTOPOULOS LIMITED (REGISTERED NUMBER: 09601751)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

ARIS KONSTANTOPOULOS LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MAY 2025

| DIRECTOR: | Mr A Konstantopoulos

| REGISTERED OFFICE: | 37 Bryher Island

| Port Solent

| Portsmouth

| Hampshire

| PO6 4UE

| REGISTERED NUMBER: | 09601751 (England and Wales)

| ACCOUNTANTS: | Ad Valorem Accountancy Services Limited

| Chartered Certified Accountants

| 2 Manor Farm Court

| Old Wolverton Road

| Old Wolverton

| Milton Keynes

| Buckinghamshire

| MK12 5NN

ARIS KONSTANTOPOULOS LIMITED (REGISTERED NUMBER: 09601751)

BALANCE SHEET

31 MAY 2025

2025 | 2024 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Tangible assets | 4 | 139,187 |  | 119,786 |  |

CURRENT ASSETS

Debtors | 5 | 1,705 |  | 1,705 |  |

Cash at bank | 276,787 |  | 257,344 |  |

278,492 |  | 259,049 |  |

CREDITORS

Amounts falling due within one year | 6 | 51,054 |  | 41,901 |  |

NET CURRENT ASSETS | 227,438 |  | 217,148 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 366,625 |  | 336,934 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 115,340 |  | 119,100 |  |

NET ASSETS | 251,285 |  | 217,834 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 2 |  | 2 |  |

Retained earnings | 251,283 |  | 217,832 |  |

SHAREHOLDERS' FUNDS | 251,285 |  | 217,834 |  |

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

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

The director acknowledges his 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.

ARIS KONSTANTOPOULOS LIMITED (REGISTERED NUMBER: 09601751)

BALANCE SHEET - continued

31 MAY 2025

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 director and authorised for issue on 19 December 2025 and were signed by:

Mr A Konstantopoulos - Director

ARIS KONSTANTOPOULOS LIMITED (REGISTERED NUMBER: 09601751)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

1. | STATUTORY INFORMATION

| Aris Konstantopoulos Limited 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.

| TURNOVER

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| TANGIBLE FIXED ASSETS

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings | - | 33% on cost

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 33% on cost

| 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 balance sheet date.

| DEFERRED TAX

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 1 (2024 - 1 ) .

ARIS KONSTANTOPOULOS LIMITED (REGISTERED NUMBER: 09601751)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

4. | TANGIBLE FIXED ASSETS

Fixtures |  |

Plant and | and | Motor | Computer |  |

machinery | fittings | vehicles | equipment | Totals |

| £ | £ | £ | £ | £

| COST

| At 1 June 2024 | 58,202 |  | 319 |  | 112,751 |  | 3,769 |  | 175,041 |  |

| Additions | - |  | - |  | 44,125 |  | 3,773 |  | 47,898 |  |

| Disposals | - |  | (319 | ) | - |  | - |  | (319 | ) |

| At 31 May 2025 | 58,202 |  | - |  | 156,876 |  | 7,542 |  | 222,620 |  |

| DEPRECIATION

| At 1 June 2024 | 3,638 |  | 319 |  | 49,329 |  | 1,969 |  | 55,255 |  |

| Charge for year | 8,730 |  | - |  | 17,694 |  | 2,073 |  | 28,497 |  |

| Eliminated on disposal | - |  | (319 | ) | - |  | - |  | (319 | ) |

| At 31 May 2025 | 12,368 |  | - |  | 67,023 |  | 4,042 |  | 83,433 |  |

| NET BOOK VALUE

| At 31 May 2025 | 45,834 |  | - |  | 89,853 |  | 3,500 |  | 139,187 |  |

| At 31 May 2024 | 54,564 |  | - |  | 63,422 |  | 1,800 |  | 119,786 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Other debtors | 1,705 |  | 1,705 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Bank loans and overdrafts | 5,000 |  | 5,000 |  |

| Hire purchase contracts | 33,913 |  | 28,088 |  |

| Tax | 10,419 |  | 6,798 |  |

| Directors' current accounts | 588 |  | 935 |  |

| Accruals and deferred income | 1,134 |  | 1,080 |  |

51,054 |  | 41,901 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

| £ | £

| Bank loans - 2-5 years | 25,000 |  | 30,000 |  |

| Hire purchase contracts | 90,340 |  | 89,100 |  |

115,340 |  | 119,100 |  |

ARIS KONSTANTOPOULOS LIMITED (REGISTERED NUMBER: 09601751)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

value: |  | £ | £

| 2 | Ordinary share capital | 1 | 2 |  | 2 |  |