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Registration number: 14485413

Aarvee Associates Limited
Filleted Financial Statements
for the Year Ended 31 March 2026

Aarvee Associates Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Financial Statements | 3 to 8

Aarvee Associates Limited

Company Information

Directors | Mr Stirling Kimkeran Ms Sneha Redla

Registered office | Suite 2.04 The Jellicoe 5 Beaconsfield Street London N1C 4EW

Auditors | Feist Hedgethorne Limited Registered AuditorsPreston Park House South Road Brighton BN1 6SB

Aarvee Associates Limited

(Registration number: 14485413)
Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed Assets |  |  |
Tangible assets | 5 | 3,231 | 4,284
Current assets |  |  |
Debtors | 6 | 160,106 | 64,089
Cash at bank and in hand |  | 24,643 | 15,934
|  | 184,749 | 80,023
Creditors: Amounts falling due within one year | 7 | (168,176) | (98,349)
Net current assets/(liabilities) |  | 16,573 | (18,326)
Total assets less current liabilities |  | 19,804 | (14,042)
Creditors: Amounts falling due after more than one year | 7 | (1,666,544) | (730,317)
Net liabilities |  | (1,646,740) | (744,359)
Capital and Reserves |  |  |
Called up share capital | 8 | 100 | 100
Retained Earnings |  | (1,646,840) | (744,459)
Shareholders' deficit |  | (1,646,740) | (744,359)

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 19 May 2026 and signed on its behalf by:

......................................... Mr Stirling Kimkeran Director

Aarvee Associates Limited

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

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Suite 2.04 The Jellicoe
5 Beaconsfield Street
London
N1C 4EW

These financial statements were authorised for issue by the Board on 19 May 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to the period presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
The financial statements are presented in pounds sterling, which is the functional currency of the company.

Going concern

The financial statements have been prepared on a going concern basis.
The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. In reaching this conclusion, the directors have considered the financial position of the company and have taken into account the continued support of the parent company and its shareholders. The parent company has made available an intercompany loan facility to the company, and has confirmed its intention to continue to provide this facility, and any additional financial support required, for a period of not less than twelve months from the date of approval of these financial statements. This support ensures that the company is able to meet its liabilities as they fall due.
The company has therefore adopted the going concern basis in preparing its financial statements, which assumes the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

Aarvee Associates Limited

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

Audit report

The Independent Auditor's Report was unqualified. . The name of the Senior Statutory Auditor who signed the audit report on 20 May 2026 was Chris Morey, who signed for and on behalf of Feist Hedgethorne Limited.

.........................................

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Contract revenue recognition

Revenue for contracts is recognised on the basis of percentage completed. Revenue is accrued or deferred to reflect income earned in the period.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in the profit and loss account, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date to apply to the reversal of the timing differences.

Aarvee Associates Limited

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

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Furniture fittings and equipment | 33% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade Debtors

Trade Debtors are amounts due from customers for services performed in the ordinary course of business.
Trade Debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade Creditors

Trade Creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade Creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Aarvee Associates Limited

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

Financial instruments

Classification
The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities such as trade and other accounts receivable and payable and loans from related parties.
Recognition and measurement
Basic financial assets, including trade and other receivables and cash and bank balances are initially recognised at traansaction price.
Basic financial liabilities, including trade creditors and other payables are initially recognised at transaction price.
Impairment
Financial assets are assessed for indicators of impairment at each reporting end date.
Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after initial recognition of the financial asset, the estimated future cash flows have been affected. the impairment loss is recognised in the profit and loss account.
The company has chosen to adopt sections 11 and 12 of FRS 102 in respect of financial instruments

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 6 (2025 - 1).

4 | Loss before tax

Arrived at after charging/(crediting)

| 2026 £ | 2025 £
Depreciation expense | 1,848 | 664

Aarvee Associates Limited

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

5 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 April 2025 | 4,947 | 4,947
Additions | 796 | 796
At 31 March 2026 | 5,743 | 5,743
Depreciation
At 1 April 2025 | 664 | 664
Charge for the year | 1,848 | 1,848
At 31 March 2026 | 2,512 | 2,512
Carrying amount
At 31 March 2026 | 3,231 | 3,231
At 31 March 2025 | 4,284 | 4,284

6 | Debtors

| 2026 £ | 2025 £
Trade Debtors | 26,251 | 6,600
Other debtors | 43,298 | 9,036
Prepayments | 14,149 | 38,823
Accrued income | 76,408 | 9,630
| 160,106 | 64,089

7 | Creditors

Creditors: amounts falling due within one year

| 2026 £ | 2025 £
Due within one year |  |
Trade Creditors | 120,912 | 84,664
Social security and other taxes | 15,079 | -
Other payables | 16,385 | 4,685
Accruals | 15,800 | 9,000
| 168,176 | 98,349

Aarvee Associates Limited

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

Creditors: amounts falling due after more than one year

| 2026 £ | 2025 £
Due after one year |  |
Amounts owed to group undertakings | 1,666,544 | 730,317

8 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100

9 | Obligations under leases and hire purchase contracts

Operating leases

The total of future minimum lease payments is as follows:

| 2026 £ | 2025 £
Not later than one year | 113,916 | 104,761

The amount of non-cancellable operating lease payments recognised as an expense during the year was £111,683 (2025 - £6,720).

10 | Related party transactions

Directors' remuneration

The directors' remuneration for the year was as follows:

| 2026 £ | 2025 £
Remuneration | 97,407 | 96,000
Contributions paid to money purchase schemes | 6,030 | 4,455
| 103,437 | 100,455

11 | Parent and ultimate parent undertaking

The company's immediate parent is Aarvee Engineering Consultants Limited, incorporated in India.
These financial statements are available upon request from https://aarvee.com/investor-relations#financial-view
The ultimate controlling party is Venkatachala Chakrapani Redla.