Aarna Private Limited

Contents
	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09538958

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	3		3,051,611		721,703

			3,051,611		721,703
CURRENT ASSETS
Debtors	4	12,616		71,749
Cash at bank and in hand		1,416,425		1,745,332

		1,429,041		1,817,081
Creditors: Amounts Falling Due Within One Year	5	(1,306,434 )		(1,252,613 )

NET CURRENT ASSETS (LIABILITIES)			122,607		564,468

TOTAL ASSETS LESS CURRENT LIABILITIES			3,174,218		1,286,171

Creditors: Amounts Falling Due After More Than One Year	6		(1,379,790 )		(11,692 )

NET ASSETS			1,794,428		1,274,479

CAPITAL AND RESERVES
Called up share capital	8		2		2
Profit and Loss Account			1,794,426		1,274,477

SHAREHOLDERS' FUNDS			1,794,428		1,274,479

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Aarna Private Limited

Balance Sheet (continued)

As At 30 April 2026

For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Dr Yadava Jeve

Director

21 July 2026

The notes on pages 3 to 5 form part of these financial statements.

1. Accounting Policies

1.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

1.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

1.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	0 %
Plant & Machinery	15% SL
Motor Vehicles	15% SL
Fixtures & Fittings	15% SL
Computer Equipment	15% SL

1.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

1.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Aarna Private Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

1.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2. Average Number of Employees

Average number of employees, including directors, during the year was as follows: 2 (2025: 2)

3. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 May 2025	-	437,212	-	125,880
Additions	1,930,956	519,680	48,990	7,352
Disposals	-	(29,783 )	-	-

As at 30 April 2026	1,930,956	927,109	48,990	133,232

Depreciation
As at 1 May 2025	-	91,103	-	18,882
Provided during the period	-	139,067	7,349	19,985
Disposals	-	(4,468 )	-	-

As at 30 April 2026	-	225,702	7,349	38,867

Net Book Value
As at 30 April 2026	1,930,956	701,407	41,641	94,365

As at 1 May 2025	-	346,109	-	106,998


	Computer Equipment	Total
	£	£
Cost
As at 1 May 2025	350,195	913,287
Additions	79,030	2,586,008
Disposals	-	(29,783 )

As at 30 April 2026	429,225	3,469,512

Depreciation
As at 1 May 2025	81,599	191,584
Provided during the period	64,384	230,785
Disposals	-	(4,468 )

As at 30 April 2026	145,983	417,901

...CONTINUED

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Aarna Private Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

Net Book Value
As at 30 April 2026	283,242	3,051,611

As at 1 May 2025	268,596	721,703

4. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	12,616	71,749

	12,616	71,749

5. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	1,029,676	684,489
Bank loans and overdrafts	114,135	-
Other creditors	109,271	533,234
Taxation and social security	53,352	34,890

	1,306,434	1,252,613

6. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	134,195	11,692
Bank loans	1,245,595	-

	1,379,790	11,692

7. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The maturity of these amounts is as follows:
Between one and five years	134,195	11,692

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

	Value	Number	2026	2025
Allotted, called up and fully paid	£		£	£
Ordinary Shares	1.000	2	2	2

9. General Information

Aarna Private Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09538958 . The registered office is 60 Wheeleys Road, Birmingham, B15 2LL.

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