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Registered number: 14545154
Araiya Holdings Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
CIGMA ACCOUNTING LTD
Araiya Holdings Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Araiya Holdings Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 14545154

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 426,571 |  | -
Investments | 5 |  | 19,991 |  | 19,991
|  |  | 446,562 |  | 19,991
CURRENT ASSETS
Cash at bank and in hand |  | 1,863 |  | 100,023 |
|  | 1,863 |  | 100,023 |
Creditors: Amounts Falling Due Within One Year | 7 | (175,816 ) |  | (123,072 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (173,953 ) |  | (23,049 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 272,609 |  | (3,058 )
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (302,522 ) |  | -
NET LIABILITIES |  |  | (29,913 ) |  | (3,058 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Profit and Loss Account |  |  | (29,915 ) |  | (3,060 )
SHAREHOLDERS' FUNDS |  |  | (29,913) |  | (3,058)

Page 1
Page 2
Araiya Holdings Ltd
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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

Ms D Gadhvana Director
17/04/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Araiya Holdings Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Araiya Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14545154 . The registered office is Office Number 107, 165-167 The Broadway, Wimbledon, London, SW19 1NE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 January 2025 | -
Additions | 426,571
As at 31 December 2025 | 426,571

Page 3
Page 4
Araiya Holdings Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 January 2025 | 19,991
As at 31 December 2025 | 19,991
Provision
As at 1 January 2025 | -
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | 19,991
As at 1 January 2025 | 19,991

Equity investments are initially recognised at transaction price, including transaction costs. Subsequently, investments in equity instruments that are publicly traded or whose fair value can be measured reliably are measured at fair value at each reporting date, with changes in fair value recognised in profit or loss.
Where fair value cannot be measured reliably, such investments are measured at cost less impairment. Dividend income from equity investments is recognised in profit or loss when the company’s right to receive payment is established. Impairment is recognised where there is objective evidence that the recoverable amount of an investment is less than its carrying value.
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,260 |  | -
Other creditors | 174,556 |  | 123,072
| 175,816 |  | 123,072

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 302,522 |  | -

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

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