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REGISTERED NUMBER: 08384389 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

ARO FITNESS LTD

| ARO FITNESS LTD (REGISTERED NUMBER: 08384389) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Chartered Accountants' Report | 7 |

| ARO FITNESS LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 JULY 2025

| Directors: | Severine Goztas

| Ali Ekber Goztas

| Registered office: | 69 High Street

| Southgate

| London

| N14 6LD

| Registered number: | 08384389 (England and Wales)

| Accountants: | Southgate Branch

| 69 High Street

| Southgate

| London

| N14 6LD

| ARO FITNESS LTD (REGISTERED NUMBER: 08384389) |

BALANCE SHEET

31 JULY 2025

31.7.25 | 31.7.24 |

| Notes | £ | £ | £ | £

Fixed assets

Tangible assets | 4 | 4,733 |  | 9,187 |  |

Current assets

Debtors | 5 | 129,610 |  | 165,114 |  |

Cash at bank | - |  | 40 |  |

129,610 |  | 165,154 |  |

Creditors

Amounts falling due within one year | 6 | 110,826 |  | 103,765 |  |

Net current assets | 18,784 |  | 61,389 |  |

Total assets less current liabilities | 23,517 |  | 70,576 |  |

Creditors

Amounts falling due after more than one year | 7 | 139,438 |  | 174,571 |  |

Capital and reserves

Called up share capital | 30 |  | 30 |  |

Retained earnings | (115,951 | ) | (104,025 | ) |

Shareholders' funds | (115,921 | ) | (103,995 | ) |

23,517 |  | 70,576 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company 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 relating to financial statements, so far as applicable to the company.

| ARO FITNESS LTD (REGISTERED NUMBER: 08384389) |

BALANCE SHEET - continued

31 JULY 2025

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 15 July 2026 and were signed on its behalf by:

Ali Ekber Goztas - Director

| ARO FITNESS LTD (REGISTERED NUMBER: 08384389) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

1. | Statutory information

| ARO FITNESS LTD is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is pound sterling (£) and the level of rounding is

| the nearest £1.

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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

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

| Sale of goods

| Turnover from the sale of goods is recognised when all of the following conditions are satisfied:

| - the company has transferred the significant risks and rewards of ownership to the buyer;

| - the company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

| - the amount of turnover can be measured reliably;

| - it is probable that the Company will receive the consideration due under the transaction; and

| - the costs incurred or to be incurred in respect of the transaction can be measured reliably.

| Rendering of services

| Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

| - the amount of revenue can be measured reliably;

| - it is probable that the Company will receive the consideration due under the contract;

| - the stage of completion of the contract at the end of the reporting period can be measured, reliably; and

| - the costs incurred and the costs to complete the contract can be measured reliably.

| Tangible fixed assets

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

| Improvements to property | - | 10% on cost

| Plant and machinery | - | 33% on cost

| Fixtures and fittings | - | 25% on cost

| Computer equipment | - | 25% on cost

| Taxation

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

| Current or deferred 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.

| ARO FITNESS LTD (REGISTERED NUMBER: 08384389) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

2. | Accounting policies - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Pension costs

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Debtors

| Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

| Cash

| Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

| Creditors

| Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

| Financial instruments

| The company has entered into basic financial instruments and transactions that result in the recognition of financial assets and liabilities like other debtors,creditors and loans to related parties.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is fund, an impairment loss is recognised in the profit and loss.

3. | Employees and directors

| The average number of employees during the year was 5 (2024 - 5 ) .

| ARO FITNESS LTD (REGISTERED NUMBER: 08384389) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

4. | Tangible fixed assets

Fixtures |  |

Improvements | Plant and | and | Computer |  |

to property | machinery | fittings | equipment | Totals |

| £ | £ | £ | £ | £

| Cost

| At 1 August 2024 |

| and 31 July 2025 | 131,904 |  | 130,732 |  | 62,929 |  | 1,051 |  | 326,616 |  |

| Depreciation

| At 1 August 2024 | 131,904 |  | 129,210 |  | 55,264 |  | 1,051 |  | 317,429 |  |

| Charge for year | - |  | 1,522 |  | 2,932 |  | - |  | 4,454 |  |

| At 31 July 2025 | 131,904 |  | 130,732 |  | 58,196 |  | 1,051 |  | 321,883 |  |

| Net book value

| At 31 July 2025 | - |  | - |  | 4,733 |  | - |  | 4,733 |  |

| At 31 July 2024 | - |  | 1,522 |  | 7,665 |  | - |  | 9,187 |  |

5. | Debtors: amounts falling due within one year |

31.7.25 | 31.7.24 |

| £ | £

| Other debtors | 129,610 |  | 165,114 |  |

6. | Creditors: amounts falling due within one year |

31.7.25 | 31.7.24 |

| £ | £

| Bank loans and overdrafts | 9,684 |  | 8,552 |  |

| Trade creditors | 1,120 |  | 516 |  |

| Taxation and social security | 4,292 |  | 4,581 |  |

| Other creditors | 95,730 |  | 90,116 |  |

110,826 |  | 103,765 |  |

7. | Creditors: amounts falling due after more than one year |

31.7.25 | 31.7.24 |

| £ | £

| Other creditors | 139,438 |  | 174,571 |  |

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

ARO FITNESS LTD

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of ARO FITNESS LTD for the year ended 31 July 2025 which comprise the Income Statement, Balance Sheet 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

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

It is your duty to ensure that ARO FITNESS LTD 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 loss of ARO FITNESS LTD. You consider that ARO FITNESS LTD 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 ARO FITNESS LTD. 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 financial statements.

Southgate Branch

69 High Street

Southgate

London

N14 6LD

Date: .............................................