Company registration number 05763050 (England and Wales)
Aries Management Consulting Limited
Annual report and unaudited financial statements
For the year ended 31 March 2026
Aries Management Consulting Limited
Company information
Director
J Aries
Company number
05763050
Registered office
Vine Cottage
Wotton Road
Iron Acton
Bristol
Gloucestershire
England
BS37 9UZ
Accountants
DJH Wirral & Chester Limited
DJH Chester City
Military House
24 Castle Street
Chester
Cheshire
United kingdom
CH1 2DS
Aries Management Consulting Limited
Contents
Page
Director's report
1
Accountants' report
2
Statement of financial position
3
Notes to the financial statements
4 - 7
Aries Management Consulting Limited
Director's report
For the year ended 31 March 2026
- 1 -

The director presents his annual report and financial statements for the year ended 31 March 2026.

Principal activities

The principal activity of the company in the year under review was that of management consultancy.

Director

The director who held office during the year and up to the date of signature of the financial statements was as follows:

J Aries
Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
J Aries
Director
18 May 2026
Aries Management Consulting Limited
Accountants' report to the director on the preparation of the unaudited statutory financial statements of Aries Management Consulting Limited for the year ended 31 March 2026
- 2 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Aries Management Consulting Limited for the year ended 31 March 2026 which comprise, the statement of financial position and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Aries Management Consulting Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Aries Management Consulting Limited and state those matters that we have agreed to state to the b oard of d irectors of Aries Management Consulting Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Aries Management Consulting Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Aries Management Consulting Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Aries Management Consulting Limited. You consider that Aries Management Consulting Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Aries Management Consulting Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

DJH Wirral & Chester Limited
Accountants
DJH Chester City
Military House
24 Castle Street
Chester
Cheshire
CH1 2DS
United kingdom
18 May 2026
Aries Management Consulting Limited
Statement Of Financial Position
As at 31 March 2026
- 3 -
2026
2025
Notes
£
£
£
£
Current assets
Debtors
4
-
0
19,200
Cash at bank and in hand
51,044
42,368
51,044
61,568
Creditors: amounts falling due within one year
5
(29,892)
(45,325)
Net current assets
21,152
16,243
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
21,052
16,143
Total equity
21,152
16,243

For the financial 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.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 18 May 2026
J Aries
Director
Company registration number 05763050 (England and Wales)
Aries Management Consulting Limited
Notes to the financial statements
For the year ended 31 March 2026
- 4 -
1
Accounting policies
Company information

Aries Management Consulting Limited is a private company limited by shares incorporated in England and Wales. The registered office is Vine Cottage, Wotton Road, Iron Acton, Bristol, Gloucestershire, England, BS37 9UZ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are presented in sterling which is the functional currency of the company, rounded to the nearest £1

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

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

Computers
33% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Aries Management Consulting Limited
Notes to the financial statements (continued)
For the year ended 31 March 2026
1
Accounting policies
(Continued)
- 5 -
1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.7
Taxation

Taxation for the year comprises current tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current tax

Current 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.

Aries Management Consulting Limited
Notes to the financial statements (continued)
For the year ended 31 March 2026
1
Accounting policies
(Continued)
- 6 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
2
2
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2025 and 31 March 2026
2,108
Depreciation and impairment
At 1 April 2025 and 31 March 2026
2,108
Carrying amount
At 31 March 2026
-
0
At 31 March 2025
-
0
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
-
0
19,200
Aries Management Consulting Limited
Notes to the financial statements (continued)
For the year ended 31 March 2026
- 7 -
5
Creditors: amounts falling due within one year
2026
2025
£
£
Corporation tax
22,229
31,193
Other taxation and social security
5,760
12,229
Other creditors
1,903
1,903
29,892
45,325
2026-03-31 2025-04-01 false false false 18 May 2026 CCH Software CCH Accounts Production 2026.100 The principal activity of the company in the year under review was that of management consultancy. J Aries 05763050 2025-04-01 2026-03-31 05763050 bus:Director1 2025-04-01 2026-03-31 05763050 bus:RegisteredOffice 2025-04-01 2026-03-31 05763050 2026-03-31 05763050 2025-03-31 05763050 core:CurrentFinancialInstruments core:WithinOneYear 2026-03-31 05763050 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 05763050 core:ShareCapital 2026-03-31 05763050 core:ShareCapital 2025-03-31 05763050 core:RetainedEarningsAccumulatedLosses 2026-03-31 05763050 core:RetainedEarningsAccumulatedLosses 2025-03-31 05763050 core:ComputerEquipment 2025-04-01 2026-03-31 05763050 2024-04-01 2025-03-31 05763050 core:OtherPropertyPlantEquipment 2025-03-31 05763050 core:OtherPropertyPlantEquipment 2026-03-31 05763050 core:OtherPropertyPlantEquipment 2025-03-31 05763050 core:CurrentFinancialInstruments 2026-03-31 05763050 core:CurrentFinancialInstruments 2025-03-31 05763050 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 05763050 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 05763050 bus:FRS102 2025-04-01 2026-03-31 05763050 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 05763050 bus:FullAccounts 2025-04-01 2026-03-31 xbrli:pure xbrli:shares iso4217:GBP