IRIS Accounts Production v26.1.10.61 OC413798 designated member 1.4.25 31.3.26 31.3.26 true false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhOC4137982025-03-31OC4137982026-03-31OC4137982025-04-012026-03-31OC4137982024-03-31OC4137982024-04-012025-03-31OC4137982025-03-31OC413798ns15:EnglandWales2025-04-012026-03-31OC413798ns14:PoundSterling2025-04-012026-03-31OC413798ns10:PartnerLLP12025-04-012026-03-31OC413798ns10:LimitedLiabilityPartnershipLLP2025-04-012026-03-31OC413798ns10:SmallEntities2025-04-012026-03-31OC413798ns10:AuditExemptWithAccountantsReport2025-04-012026-03-31OC413798ns10:SmallCompaniesRegimeForAccounts2025-04-012026-03-31OC413798ns10:LimitedLiabilityPartnershipsSORP2025-04-012026-03-31OC413798ns10:FullAccounts2025-04-012026-03-31OC41379812025-04-012026-03-31OC413798ns10:PartnerLLP22025-04-012026-03-31OC413798ns10:RegisteredOffice2025-04-012026-03-31OC413798ns5:CurrentFinancialInstruments2026-03-31OC413798ns5:CurrentFinancialInstruments2025-03-31OC413798ns5:NetGoodwill2025-04-012026-03-31OC413798ns5:IntangibleAssetsOtherThanGoodwill2025-04-012026-03-31OC413798ns5:NetGoodwill2025-03-31OC413798ns5:NetGoodwill2026-03-31OC413798ns5:NetGoodwill2025-03-31OC413798ns5:WithinOneYearns5:CurrentFinancialInstruments2026-03-31OC413798ns5:WithinOneYearns5:CurrentFinancialInstruments2025-03-31
REGISTERED NUMBER: OC413798 (England and Wales)









Report of the Members and

Financial Statements

for the Year Ended 31 March 2026

for

Aretai LLP
Aretai LLP (Registered number: OC413798)






Contents of the Financial Statements
for the Year Ended 31 March 2026




Page

General Information 1

Report of the Members 2

Income Statement 3

Statement of Financial Position 4

Reconciliation of Members' Interests 5

Notes to the Financial Statements 7


Aretai LLP

General Information
for the Year Ended 31 March 2026







DESIGNATED MEMBERS: Jeremy Michael Franks
David Timothy Lawrence Presswell





REGISTERED OFFICE: C/o Parker Cavendish, Suite
301, Stanmore Business and
Innovation Centre, Howard Rd
Stanmore
Middlesex
HA7 1FW





REGISTERED NUMBER: OC413798 (England and Wales)





ACCOUNTANTS: Parker Cavendish
Chartered Accountants
Suite 301, Stanmore Business
and Innovation Centre
Howard Road
Stanmore
Middlesex
HA7 1FW
1
Aretai LLP (Registered number: OC413798)

Report of the Members
for the Year Ended 31 March 2026

The members present their report with the financial statements of the LLP for the year ended 31 March 2026.

PRINCIPAL ACTIVITY
The principal activity of the LLP in the year under review was that of a management consultancy specialising in helping organisations, teams and individuals realise their latent potential through a series of propositions that connect their people to business performance.

DESIGNATED MEMBERS
Mr A Pawley died on 28 July 2024.

RESULTS FOR THE YEAR AND ALLOCATION TO MEMBERS
The profit for the year before members' remuneration and profit shares was £482,283 (2025 - £568,303 profit).

MEMBERS' INTERESTS

ON BEHALF OF THE MEMBERS:





Jeremy Michael Franks - Designated member


29 May 2026

2
Aretai LLP (Registered number: OC413798)

Income Statement
for the Year Ended 31 March 2026

2026 2025
£    £   

REVENUE 733,752 690,092

Cost of sales 196,477 86,574
GROSS PROFIT 537,275 603,518

Administrative expenses 56,386 36,963
OPERATING PROFIT 480,889 566,555

Interest receivable and similar income 1,394 1,748
PROFIT FOR THE FINANCIAL YEAR
BEFORE MEMBERS' REMUNERATION AND
PROFIT SHARES AVAILABLE FOR
DISCRETIONARY DIVISION AMONG
MEMBERS



482,283



568,303

The notes form part of these financial statements

3
Aretai LLP (Registered number: OC413798)

Statement of Financial Position
31 March 2026

2026 2025
Notes £    £   
CURRENT ASSETS
Debtors 5 130,004 82,358
Cash at bank 115,321 295,816
245,325 378,174
CREDITORS
Amounts falling due within one year 6 144,162 207,541
NET CURRENT ASSETS 101,163 170,633
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET ASSETS ATTRIBUTABLE TO
MEMBERS
101,163
170,633

LOANS AND OTHER DEBTS DUE TO
MEMBERS
7
89,163
154,133

MEMBERS' OTHER INTERESTS
Capital accounts 12,000 16,500
101,163 170,633

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 7 89,163 154,133
Members' other interests 12,000 16,500
101,163 170,633

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2026.

The members acknowledge their responsibilities for:
(a)ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The financial statements were approved by the members of the LLP and authorised for issue on 29 May 2026 and were signed by:





Jeremy Michael Franks - Designated member

The notes form part of these financial statements

4
Aretai LLP (Registered number: OC413798)

Reconciliation of Members' Interests
for the Year Ended 31 March 2026


EQUITY
Members' other interests
Members'
capital
(classified
as Other
equity) reserves Total
£    £    £   
Balance at 1 April 2025 12,000 - 12,000
Profit for the financial year available for discretionary
division among members
-
482,283
482,283
Members' interests after profit for the year 12,000 482,283 494,283
Other divisions of profit - (482,283 ) (482,283 )
Introduced by members - - -
Drawings on account and distributions of profit - - -
Balance at 31 March 2026 12,000 - 12,000

DEBT TOTAL
Loans and other debts due to MEMBERS'
members less any amounts due INTERESTS
from members in debtors
Other
amounts Total
£    £   
Amount due to members 154,133
Amount due from members -
Balance at 1 April 2025 154,133 166,133
Profit for the financial year available for discretionary
division among members
-
482,283
Members' interests after profit for the year 154,133 648,416
Other divisions of profit 482,283 -
Introduced by members 3,880 3,880
Drawings on account and distributions of profit (551,133 ) (551,133 )
Amount due to members 89,163
Amount due from members -
Balance at 31 March 2026 89,163 101,163

The notes form part of these financial statements

5
Aretai LLP (Registered number: OC413798)

Reconciliation of Members' Interests
for the Year Ended 31 March 2026

EQUITY
Members' other interests
Members'
capital
(classified
as Other
equity) reserves Total
£    £    £   
Balance at 1 April 2024 18,000 - 18,000
Profit for the financial year available for discretionary
division among members
-
568,303
568,303
Members' interests after profit for the year 18,000 568,303 586,303
Other divisions of profit - (568,303 ) (568,303 )
Introduced by members - - -
Repayments of capital (1,500 ) - (1,500 )
Drawings on account and distributions of profit - - -
Balance at 31 March 2025 16,500 - 16,500

DEBT TOTAL
Loans and other debts due to MEMBERS'
members less any amounts due INTERESTS
from members in debtors
Other
amounts Total
£    £   
Amount due to members 42,656
Amount due from members -
Balance at 1 April 2024 42,656 60,656
Profit for the financial year available for discretionary
division among members
-
568,303
Members' interests after profit for the year 42,656 628,959
Other divisions of profit 568,303 -
Introduced by members 2,080 2,080
Repayments of capital - (1,500 )
Drawings on account and distributions of profit (458,906 ) (458,906 )
Amount due to members 154,133
Amount due from members -
Balance at 31 March 2025 154,133 170,633

The notes form part of these financial statements

6
Aretai LLP (Registered number: OC413798)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2026

1. STATUTORY INFORMATION

Aretai LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

3. EMPLOYEE INFORMATION

The average number of employees during the year was 2 (2025 - NIL ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2025
and 31 March 2026 30,000
AMORTISATION
At 1 April 2025
and 31 March 2026 30,000
NET BOOK VALUE
At 31 March 2026 -
At 31 March 2025 -

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2026 2025
£    £   
Trade debtors 129,443 81,798
Other debtors 561 560
130,004 82,358

7 continued...
Aretai LLP (Registered number: OC413798)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2026

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2026 2025
£    £   
Trade creditors 58,628 19,019
Taxation and social security 24,635 38,748
Other creditors 60,899 149,774
144,162 207,541

7. LOANS AND OTHER DEBTS DUE TO MEMBERS
2026 2025
£    £   
Amounts owed to members in respect of profits 89,163 154,133

Falling due within one year 89,163 154,133

Loans and other debts due to members' (other than members' capital classified as debt) would rank after other creditors.

8