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Registered Number: 10632117
England and Wales
ARIOCELL LTD
Abridged Accounts
Period of accounts Start date: 01 April 2025 End date: 31 March 2026

Ariocell Ltd Contents Page For the year ended 31 March 2026
Statement of financial position | 1
Notes to the financial statements | 2

Ariocell Ltd Statement of Financial Position As at 31 March 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Current assets |  |  |
Debtors |  | 30,738 |  | 690
Cash at bank and in hand |  | 13,180 |  | 32,823
|  | 43,918 |  | 33,513
Creditors: amount falling due within one year |  | (41,150) |  | (29,920)
Net current assets |  | 2,768 |  | 3,593
Total assets less current liabilities |  | 2,768 |  | 3,593
Creditors: amount falling due after more than one year |  | 0 |  | (1,589)
Net assets |  | 2,768 |  | 2,004
Capital and reserves |  |  |
Called up share capital |  | 1 |  | 1
Profit and loss account |  | 2,767 |  | 2,003
Shareholders' funds |  | 2,768 |  | 2,004
For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 profit and loss account has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 18 May 2026 and were signed by:
------------------------------- Alireza Mahboubian Director
1

Ariocell Ltd Notes to the Abridged Financial Statements For the year ended 31 March 2026
General Information Ariocell Ltd is a private company, limited by shares, registered in England and Wales, registration number 10632117, registration address 83 Park Road, Chilwell, Nottingam, NG9 4DE.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention. Going concern basis In preparing these financial statements, the directors has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue. The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements. 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 Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment | 33% Reducing Balance
2. | Average number of employees Average number of employees during the year was 2 (2025 : 3).
3. | Tangible fixed assets
Cost or valuation | Computer Equipment |  | Total
| £ |  | £
At 01 April 2025 | 500 |  | 500
Additions | - |  | -
Disposals | - |  | -
At 31 March 2026 | 500 |  | 500
Depreciation
At 01 April 2025 | 500 |  | 500
Charge for year | - |  | -
On disposals | - |  | -
At 31 March 2026 | 500 |  | 500
Net book values
Closing balance as at 31 March 2026 | - |  | -
Opening balance as at 01 April 2025 | - |  | -
2