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Company registration number: 10784207
Aarix Ltd
Trading as Aarix Ltd
Unaudited financial statements
31 May 2026
Aarix Ltd
Contents
Directors and other information
Strategic report
Director's report
Statement of financial position
Statement of changes in equity
Statement of cash flows
Notes to the financial statements
Aarix Ltd
Directors and other information

| Director | Mr Trevor Price
| Company number | 10784207
| Registered office | 15, Court Street,
|  | Upton upon Severn,
|  | Worcestershire
|  | WR8 0JS
| Business address | 15, Court Street,
|  | Upton upon Severn
|  | Worcestershire.
|  | WR8 0JS
| Accountant | Mr David Anfield
|  | 1, Kinnersley,
|  | Severn Stoke,
|  | Worcestershire.
|  | WR8 9JR

Aarix Ltd
Strategic report
Year ended 31 May 2026
This report was approved by the board of directors on 26 June 2026 and signed on behalf of the board by:
Mr Trevor Price
Director
Aarix Ltd
Director's report
Year ended 31 May 2026
The director presents this report and the unaudited financial statements of the company for the year ended 31 May 2026.
Director
The director who served the company during the year was as follows:

Mr Trevor Price

Dividends
The director does not recommends the payment of a dividend.
This report was approved by the board of directors on 26 June 2026 and signed on behalf of the board by:
Mr Trevor Price
Director
Aarix Ltd
Statement of financial position
31 May 2026

|  |  | 2026 |  |  |  | 2025 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Investments |  | 6 | 51,050 |  |  |  | 51,050 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 51,050 |  |  |  | 51,050
Current assets |  |  |  |  |  |  |  |  |
Cash at bank and in hand |  |  | 757 |  |  |  | 757 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 757 |  |  |  | 757 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 7 | ( 52,173) |  |  |  | ( 52,173) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current liabilities |  |  |  |  | ( 51,416) |  |  |  | ( 51,416)
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | ( 366) |  |  |  | ( 366)
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
after more than one year |  | 8 |  |  | ( 70) |  |  |  | ( 70)
|  |  |  |  | _______ |  |  |  | _______
Net liabilities |  |  |  |  | ( 436) |  |  |  | ( 436)
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Profit and loss account |  |  |  |  | ( 436) |  |  |  | ( 436)
|  |  |  |  | _______ |  |  |  | _______
Shareholders deficit |  |  |  |  | ( 436) |  |  |  | ( 436)
|  |  |  |  | _______ |  |  |  | _______

For the year ending 31 May 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 financial statements for the year in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
These financial statements were approved by the board of directors and authorised for issue on 26 June 2026 , and are signed on behalf of the board by:
Mr Trevor Price
Director
Company registration number: 10784207
Aarix Ltd
Statement of changes in equity
Year ended 31 May 2026

|  |  | Profit and loss account | Total |  |  |  |  |  |
|  |  | £ | £ |  |  |  |  |  |
At 1 June 2024 |  |  | ( 436) | ( 436) |  |  |  |  |  |
Profit for the year |  |  | - | - |  |  |  |  |  |
|  |  | _______ | _______ |  |  |  |  |  |
Total comprehensive income for the year |  |  | - | - |  |  |  |  |  |
|  |  | _______ | _______ |  |  |  |  |  |
At 31 May 2025 and 1 June 2025 |  |  | ( 436) | ( 436) |  |  |  |  |  |
Profit for the year |  |  | - | - |  |  |  |  |  |
|  |  | _______ | _______ |  |  |  |  |  |
Total comprehensive income for the year |  |  | - | - |  |  |  |  |  |
|  |  | _______ | _______ |  |  |  |  |  |
At 31 May 2026 |  |  | ( 436) | ( 436) |  |  |  |  |  |
|  |  | _______ | _______ |  |  |  |  |  |

Aarix Ltd
Statement of cash flows
Year ended 31 May 2026

|  | 2026 |  | 2025 |
|  | £ |  | £ |
Cash flows from operating activities |  |  |  |  |
|  | _______ |  | _______ |
|  | _______ |  | _______ |
Net cash from operating activities |  | - |  | - |
|  | _______ |  | _______ |
Net increase/(decrease) in cash and cash equivalents |  | - |  | - |
Cash and cash equivalents at beginning of year |  | 757 |  | 757 |
|  | _______ |  | _______ |
Cash and cash equivalents at end of year |  | 757 |  | 757 |
|  | _______ |  | _______ |

Aarix Ltd
Notes to the financial statements
Year ended 31 May 2026
1. General information
The company is a private company limited by shares, registered in England & Wales. The address of the registered office is 15, Court Street,, Upton upon Severn,, Worcestershire, WR8 0JS.
2. 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'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Fixed asset investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4. Operating profit
5. Earnings per share
6. Investments

|  | Loans to group undertakings | Total |  |  |  |
|  | £ | £ |  |  |  |
| Cost |  |  |  |  |  |
| At 1 June 2025 and 31 May 2026 | 51,050 | 51,050 |  |  |  |
|  | _______ | _______ |  |  |  |
| Impairment |  |  |  |  |  |
| At 1 June 2025 and 31 May 2026 | - | - |  |  |  |
|  | _______ | _______ |  |  |  |
| Carrying amount |  |  |  |  |  |
| At 31 May 2026 | 51,050 | 51,050 |  |  |  |
|  | _______ | _______ |  |  |  |
| At 31 May 2025 | 51,050 | 51,050 |  |  |  |
|  | _______ | _______ |  |  |  |

7. Creditors: amounts falling due within one year

|  |  | 2026 | 2025
|  |  | £ | £
| Bank loans and overdrafts |  | 50,123 | 50,123
| Amounts owed to group undertakings |  | 2,050 | 2,050
|  |  | _______ | _______
|  |  | 52,173 | 52,173
|  |  | _______ | _______

8. Creditors: amounts falling due after more than one year

|  |  | 2026 | 2025
|  |  | £ | £
| Director loan accounts |  | 70 | 70
|  |  | _______ | _______

9. Analysis of changes in net debt

|  | At 1 June 2025 | At 31 May 2026 |  |  |  |
|  | £ | £ |  |  |  |
| Cash and cash equivalents | 757 | 757 |  |  |  |
| Debt due within one year | (52,173) | (52,173) |  |  |  |
| Debt due after one year | (70) | (70) |  |  |  |
|  | _______ | _______ |  |  |  |
|  | ( 51,486) | ( 51,486) |  |  |  |
|  | _______ | _______ |  |  |  |

10. Directors advances, credits and guarantees