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REGISTERED NUMBER: 03854078 (England and Wales)

| ARISTIA LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

| ARISTIA LIMITED (REGISTERED NUMBER: 03854078) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| ARISTIA LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | M J Eastwood

| M D von Brasch

| SECRETARY: | M D von Brasch

| REGISTERED OFFICE: | Lake House

| 2 Port Way

| Port Solent

| Portsmouth

| Hampshire

| PO6 4TY

| REGISTERED NUMBER: | 03854078 (England and Wales)

| ACCOUNTANTS: | Morris Crocker

| Chartered Accountants

| Lake House

| 2 Port Way

| Port Solent

| Hampshire

| PO6 4TY

| BANKERS: | HSBC Bank plc

| 71 West Street

| Fareham

| Hampshire

| PO16 0AN

| ARISTIA LIMITED (REGISTERED NUMBER: 03854078) |

BALANCE SHEET

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | 67 |  |

CURRENT ASSETS

Stocks | 20,000 |  | 20,000 |  |

Debtors | 5 | 23,622 |  | 36,389 |  |

Cash at bank and in hand | 126,950 |  | 142,807 |  |

170,572 |  | 199,196 |  |

CREDITORS

Amounts falling due within one year | 6 | 15,110 |  | 17,437 |  |

NET CURRENT ASSETS | 155,462 |  | 181,759 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 155,462 |  | 181,826 |  |

PROVISIONS FOR LIABILITIES | - |  | 21 |  |

NET ASSETS | 155,462 |  | 181,805 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 155,362 |  | 181,705 |  |

SHAREHOLDERS' FUNDS | 155,462 |  | 181,805 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 6 May 2026 and were signed on its behalf by:

M J Eastwood - Director

| ARISTIA LIMITED (REGISTERED NUMBER: 03854078) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Aristia 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.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

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

| Turnover

| Turnover is derived from both shop and mail order activities and excludes value added tax.

| Tangible fixed assets

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

| Plant and machinery | - | 25% on cost

| Fixtures and fittings | - | 15% on cost

| Computer equipment | - | 25% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Financial instruments

| Debtors and cash at bank: Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Cash at bank and in hand includes cash on deposit or in a current account.

| Creditors and provisions: Creditors and provisions are recognised where there is a present obligation resulting from a past event that will probably result in the transfer of economic benefits to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

| 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 at the balance sheet date, except as otherwise required in the paragraphs below.

| Unrelieved 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.

| Deferred tax shall not be recognised on permanent differences, other than a business combination where assets (other than goodwill) give rise to an deferred tax asset or liability.

| ARISTIA LIMITED (REGISTERED NUMBER: 03854078) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 7 (2024 - 8 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Computer |

| machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 January 2025

| and 31 December 2025 | 548 |  | 2,994 |  | 6,705 |  | 10,247 |  |

| DEPRECIATION

| At 1 January 2025 | 481 |  | 2,994 |  | 6,705 |  | 10,180 |  |

| Charge for year | 67 |  | - |  | - |  | 67 |  |

| At 31 December 2025 | 548 |  | 2,994 |  | 6,705 |  | 10,247 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  | - |  | - |  | - |  |

| At 31 December 2024 | 67 |  | - |  | - |  | 67 |  |

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

2025 | 2024 |

£ | £ |

| Other debtors | 23,622 |  | 36,389 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 5,094 |  | 5,586 |  |

| Taxation and social security | 2,501 |  | 3,880 |  |

| Other creditors | 7,515 |  | 7,971 |  |

15,110 |  | 17,437 |  |

| ARISTIA LIMITED (REGISTERED NUMBER: 03854078) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

7. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

2025 | 2024 |

£ | £ |

| M J Eastwood

| Balance outstanding at start of year | 35,007 |  | - |  |

| Amounts advanced | 31,467 |  | 35,007 |  |

| Amounts repaid | (43,908 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 22,566 |  | 35,007 |  |