19 false false false false false false false false false false true false false false false false false 2024-10-01 Sage Accounts Production Advanced 2025 - FRS102_2025 xbrli:pure xbrli:shares iso4217:GBP 10280367 2024-10-01 2025-09-30 10280367 2025-09-30 10280367 2024-09-30 10280367 2023-10-01 2024-09-30 10280367 2024-09-30 10280367 2023-09-30 10280367 core:FurnitureFittings 2024-10-01 2025-09-30 10280367 bus:OrdinaryShareClass1 2024-10-01 2025-09-30 10280367 bus:Director1 2024-10-01 2025-09-30 10280367 core:WithinOneYear 2025-09-30 10280367 core:WithinOneYear 2024-09-30 10280367 core:ShareCapital 2025-09-30 10280367 core:ShareCapital 2024-09-30 10280367 core:RetainedEarningsAccumulatedLosses 2025-09-30 10280367 core:RetainedEarningsAccumulatedLosses 2024-09-30 10280367 bus:SmallEntities 2024-10-01 2025-09-30 10280367 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 10280367 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 10280367 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 10280367 bus:AbridgedAccounts 2024-10-01 2025-09-30 10280367 bus:OrdinaryShareClass1 2025-09-30 10280367 bus:OrdinaryShareClass1 2024-09-30 10280367 core:LandBuildings core:ShortLeaseholdAssets 2024-10-01 2025-09-30
COMPANY REGISTRATION NUMBER: 10280367

Ariya Neuro Care (Supported Living) Limited

Filleted Unaudited Abridged Financial Statements

30 September 2025

Ariya Neuro Care (Supported Living) Limited

Abridged Financial Statements

Year Ended 30 September 2025

Contents | Page

Abridged statement of financial position | 1

Notes to the abridged financial statements | 3

Ariya Neuro Care (Supported Living) Limited

Abridged Statement of Financial Position

30 September 2025

| 2025 | 2024
Note | £ | £ | £

Fixed Assets

Tangible assets | 5 |  | 5,904 | 7,058

Current Assets

Debtors | 402,041 |  | 251,054
Cash at bank and in hand | 199,773 |  | 168,611
| --------- |  | ---------
| 601,814 |  | 419,665

Creditors: amounts falling due within one year | 106,624 |  | 80,791
| --------- |  | ---------
Net Current Assets |  | 495,190 | 338,874
|  | --------- | ---------
Total Assets Less Current Liabilities |  | 501,094 | 345,932

Provisions |  | 1,476 | 1,765
|  | --------- | ---------
Net Assets |  | 499,618 | 344,167
|  | --------- | ---------

Capital and Reserves

Called up share capital | 6 |  | 100 | 100
Profit and loss account |  | 499,518 | 344,067
|  | --------- | ---------
Shareholders Funds |  | 499,618 | 344,167
|  | --------- | ---------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.
For the year ending 30 September 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 abridged financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .
All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 30 September 2025 in accordance with Section 444(2A) of the Companies Act 2006.

Ariya Neuro Care (Supported Living) Limited

Abridged Statement of Financial Position (continued)

30 September 2025
These abridged financial statements were approved by the board of directors and authorised for issue on 5 March 2026 , and are signed on behalf of the board by:

Mr R P Constable
Director

Company registration number: 10280367

Ariya Neuro Care (Supported Living) Limited

Notes to the Abridged Financial Statements

Year Ended 30 September 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 91-97 Saltergate, Chesterfield, Derbyshire, S40 1LA. The company's place of business is 10 Percy Street, Rotherham, S65 1ED.
2. Statement of compliance
These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
The turnover shown in the profit and loss account represents amounts received from providing specialist community support for individuals with acquired brain injuries. The turnover in the accounts reflects fees according to the period of care given.
Income tax
Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more tax. Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Short leasehold property | - | 10 years straight line
| Fixtures and fittings | - | 20% reducing balance
| Equipment | - | 3 years straight line

Financial instruments
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 19 (2024: 17 ).
5. Tangible assets

| £
Cost |
At 1 October 2024 | 18,657
Additions | 1,737
| --------
At 30 September 2025 | 20,394
| --------
Depreciation |
At 1 October 2024 | 11,599
Charge for the year | 2,891
| --------
At 30 September 2025 | 14,490
| --------
Carrying amount |
At 30 September 2025 | 5,904
| --------
At 30 September 2024 | 7,058
| --------

6. Called up share capital
Issued, called up and fully paid

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £ 1 each | 100 | 100 | 100 | 100
| ---- | ---- | ---- | ----

7. Operating leases
The total future minimum lease payments under non-cancellable operating leases are as follows:

| 2025 | 2024
| £ | £
Not later than 1 year | – | 3,792
| ---- | -------

8. Directors' advances, credits and guarantees
During the year, the company made loans to the directors as follows:

|  | Balance at 1 October 2024 | Advanced during the year | Repaid during the year | Balance at 30 September 2025
|  | £ | £ | £ | £
| Directors loans | 28,000 | 85,000 | (29,000) | 84,000

Interest has been charged at the appropriate rate.
9. Related party transactions
During the year the company provided loans to related parties. The balance outstanding due from related parties at the year end date is as follows:

|  | 2025 | 2024
|  | £ | £
| Amount due from other related parties | 224,650 | 180,489

Outstanding balances are unsecured, interest free and payable on demand.