ACCOUNTS - Final Accounts preparation

Registered number: 16063182

AROS MARINE LTD

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2025

AROS MARINE LTD

REGISTERED NUMBER: 16063182

BALANCE SHEET

AS AT 31 DECEMBER 2025

		2025
Note		£

Fixed assets
Tangible assets	4		2,295
			2,295
Current assets
Debtors: amounts falling due within one year	5	36,837
Cash at bank and in hand	6	67,856
		104,693
Creditors: amounts falling due within one year	7	(76,744)
Net current assets			27,949
Total assets less current liabilities			30,244
Provisions for liabilities
Deferred tax	8	(285)
			(285)
Net assets			29,959

Capital and reserves
Called up share capital	9	1,000
Profit and loss account		28,959
		29,959

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

D S Smith

Director

Date: 3 August 2026

The notes on pages 3 to 8 form part of these financial statements.

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AROS MARINE LTD

STATEMENT OF CHANGES IN EQUITY

FOR THE PERIOD ENDED 31 DECEMBER 2025

	Called up share capital	Profit and loss account	Total equity
	£	£	£

Profit for the period	-	28,959	28,959
Shares issued during the period	1,000	-	1,000
At 31 December 2025	1,000	28,959	29,959

The notes on pages 3 to 8 form part of these financial statements.

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AROS MARINE LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

1.	General information

Aros Marine Limited is a private Company limited by share capital and incorporated in England and Wales. The address of the registered office is New Kings Court Tollgate, Chandler's Ford, Eastleigh, Hampshire, SO53 3LG. The company was incorporated on 6 November 2024 and commenced trade on 1 February 2025.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

2.2

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of comprehensive income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Turnover relates to services provided to UAB Aros (Lithuania), the immediate parent company, and is
calculated on a cost plus basis in accordance with an intercompany agreement between the
company and UAB Aros.

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AROS MARINE LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

2.6

Current and deferred taxation

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

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

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

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AROS MARINE LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

				Office equipment	-	25%
				Computer equipment	-	25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.8

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.

2.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.10

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.

2.11

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.

Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.

Increases in provisions are generally charged as an expense to profit or loss.

3.	Employees
	The average monthly number of employees, including directors, during the year was 3.

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AROS MARINE LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

4.	Tangible fixed assets

	Office equipment	Computer equipment	Total
	£	£	£
Cost or valuation
Additions	984	1,663	2,647
At 31 December 2025	984	1,663	2,647
Depreciation
Charge for the period on owned assets	144	208	352
At 31 December 2025	144	208	352
Net book value
At 31 December 2025	840	1,455	2,295

Debtors

					2025
					£


	Amounts owed by group undertakings	31,782
	Other debtors	2,882
	Prepayments and accrued income	2,173
		36,837

6.	Cash and cash equivalents
		2025
		£

	Cash at bank and in hand	67,856
		67,856

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AROS MARINE LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

7.	Creditors: Amounts falling due within one year
		2025
		£

	Intercompany loan	50,382
	Trade creditors	1,142
	Corporation tax	9,702
	Other taxation and social security	9,405
	Other creditors	1,838
	Accruals and deferred income	4,275
		76,744

The Intercompany loans balance at the year end includes a balance of £50,382 owed to Aros Hero UAB, a related party under common control. The amount is interest-bearing at 5% per annum and is repayable on demand.

8.	Deferred taxation

		2025
		£

	Charged to profit or loss	(285)
	At end of year	(285)

	The deferred taxation balance is made up as follows:
					2025
					£

	Accelerated capital allowances	(574)
	Pension surplus	289
		(285)

9.	Share capital
		2025
		£

		Allotted, called up and fully paid

		100 Ordinary shares of £10.00 each	1,000

During the period ended 31 Deember 2025, 100 Ordinary shares were issued at £10.00 each at par value to UAB Aros Marine.

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AROS MARINE LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

10.	Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held
separately from those of the Company in an independently administered fund. The pension cost charge
represents contributions payable by the Company to the fund and amounted to £6,640. Contributions totalling £1,838 were payable to the fund at the balance sheet date.

11.	Related party transactions
	The Company has taken advantage of the disclosure exemption available under FRS 102 Section 33.1A not to disclose transactions entered into between 100% owned group companies.

12.	Controlling party

The ultimate controlling party of the company is Aros Marine UAB.

13.	Auditors' information

The auditors' report on the financial statements for the period ended 31 December 2025 was unqualified.

The audit report was signed on 3 August 2026 by Darren O'Connor (Senior statutory auditor) on behalf of James Cowper Kreston Audit.

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