ARIMON LIMITED - Accounts

ARIMON LIMITED
Contents Page
For the year ended 31 March 2026

Statement of Financial Position	1
Notes to the Financial Statements	2

ARIMON LIMITED
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £ (as restated)
Fixed assets
Intangible fixed assets	3	1,459,501	1,380,388
Investments	4	7,658	7,658
		1,467,159	1,388,046
Current assets
Debtors		718,068	474,022
Cash at bank and in hand		600,563	428,199
		1,318,631	902,221
Creditors: amount falling due within one year		(1,079,433)	(1,375,504)
Net current assets		239,198	(473,283)

Total assets less current liabilities		1,706,357	914,763
Creditors: amount falling due after more than one year		(213,668)	(265,468)
Net assets		1,492,689	649,295

Capital and reserves
Called up share capital		3,348	2,867
Share Premium Account		3,685,906	1,868,838
Profit and loss account		(2,196,565)	(1,222,410)
Shareholders' funds		1,492,689	649,295

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.

Directors' 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 directors acknowledge 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 income statement 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 board of directors on 01 June 2026 and were signed on its behalf by:

-------------------------------
Arindom Basu
Director

1

ARIMON LIMITED
Notes to the Abridged Financial Statements
For the year ended 31 March 2026

General Information

ARIMON LIMITED is a private company, limited by shares, registered in England and Wales, registration number 09044629, registration address 84 RICHMOND ROAD, LONDON SW20 0PD, SW20 0PD.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Government grants

Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.

Research and development expenditure

Research and development expenditure is charged to the income statement in the period in which it is incurred.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Development expenditures
Research and development expenditure is charged to the income statement in the period in which it is incurred. However, where the directors are satisfied as to the technical, commercial and financial viability of individual projects, development expenditure is deferred and amortised over years during which the company is expected to benefit.

Fixed asset investments

Fixed asset investments are stated at cost less provision for any permanent diminution in value.

2.	Average number of employees Average number of employees during the year was 9 (2025 : 9).

3.

Intangible fixed assets

Cost	Research and Development	Total
	£	£
At 01 April 2025	3,447,621	3,447,621
Additions	765,557	765,557
Disposals	-	-
At 31 March 2026	4,213,178	4,213,178
Amortisation
At 01 April 2025	2,067,233	2,067,233
Charge for year	686,444	686,444
On disposals	-	-
At 31 March 2026	2,753,677	2,753,677
Net book values
At 31 March 2026	1,459,501	1,459,501
At 31 March 2025	1,380,388	1,380,388

4.

Investments

Cost	Other investments other than loans	Total
	£	£
At 01 April 2025	7,658	7,658
Additions	-	-
Disposals	-	-
At 31 March 2026	7,658	7,658

2

Registered Number: 09044629
England and Wales
ARIMON LIMITED

Abridged Accounts

Period of accounts Start date: 01 April 2025 End date: 31 March 2026