Amarenalytics Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

1. General Information

Amarenalytics Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16173966 . The registered office is The Coach House, Greys Green Business Centre, Henley On Thames, RG9 4QG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

These financial statements for the period ended 31 January 2026 are the first financial statements of Amarenalytics Ltd since incorporation on 9th January 2025. Therefore these accounts cover a period longer than 12 months, as a result of the incorporation date.

2.2. Turnover

Revenue comprises sales of invoiced services provided to customers. Revenue is recognised when performance obligations are satisfied. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

2.3. 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:

Computer Equipment

50% Straight line

2.4. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

2.5. Financial Instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

...CONTINUED

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Amarenalytics Ltd

Notes to the Financial Statements (continued)

For the Period 9 January 2025 to 31 January 2026

2.5. Financial Instruments - continued

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.7. Taxation

The tax expense represents the sum of the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 1

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 9 January 2025	-
Additions	634

As at 31 January 2026	634

Depreciation
As at 9 January 2025	-
Provided during the period	212

As at 31 January 2026	212

Net Book Value
As at 31 January 2026	422

As at 9 January 2025	-

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Amarenalytics Ltd

Notes to the Financial Statements (continued)

For the Period 9 January 2025 to 31 January 2026

5. Debtors

	31 January 2026
	£
Due within one year
Trade debtors	7,796
Other debtors	100

	7,896

6. Creditors: Amounts Falling Due Within One Year

	31 January 2026
	£
Other creditors	1,000
Taxation and social security	20,110

	21,110

7. Share Capital

	31 January 2026
	£
Called Up Share Capital not Paid	100

Amount of Allotted, Called Up Share Capital	100

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		31 January 2026
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		422

			422
CURRENT ASSETS
Debtors	5	7,896
Cash at bank and in hand		45,903

		53,799
Creditors: Amounts Falling Due Within One Year	6	(21,110 )

NET CURRENT ASSETS (LIABILITIES)			32,689

TOTAL ASSETS LESS CURRENT LIABILITIES			33,111

NET ASSETS			33,111

CAPITAL AND RESERVES
Called up share capital	7		100
Profit and Loss Account			33,011

SHAREHOLDERS' FUNDS			33,111