REGISTERED NUMBER: 10626255 (England and Wales)

AMENDED

ABRIDGED UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 MARCH 2025 TO 30 APRIL 2026

FOR

ARISTA KIDS LTD

Page

Company Information

1

Amended Abridged Statement of Financial P

sit2

Notes to the Amended Financial Statements

4

DIRECTOR:

Mr Antonis Aristidou

REGISTERED OFFICE:

c/o Michael Filiou Ltd

Salisbury House

81 High Street

Potters Bar

Hertfordshire

EN6 5AS

REGISTERED NUMBER:

10626255 (England and Wales)

ACCOUNTANTS:

Michael Filiou Ltd

Chartered Certified Accountants

www.michaelfiliou.com

Salisbury House

81 High Street

Potters Bar

Hertfordshire

EN6 5AS

FIXED ASSETS

Tangible assets

6

-

1,803

CURRENT ASSETS

Debtors

-

24,536

Cash at bank and in hand

1,000

2,947

1,000

27,483

CREDITORS

Amounts falling due within one year

-

27,685

NET CURRENT ASSETS/(LIABILITIES)

1,000

(202

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,000

1,601

PROVISIONS FOR LIABILITIES

-

389

NET ASSETS

1,000

1,212

CAPITAL AND RESERVES

Called up share capital

7

1,000

1,000

Retained earnings

-

212

SHAREHOLDERS' FUNDS

1,000

1,212

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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

All the members have consented to the preparation of an abridged Statement of Financial Position for the period ended 30 April 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 1 October 2026 and were signed by:

Mr Antonis Aristidou - Director

1.	AMENDED FINANCIAL STATEMENTS

The financial statements for the period 1 March 2025 to 30 April 2026 have been amended.

They

-

replace the original financial statements;

-

are now the statutory financial statements;

-

are prepared as they were at the date of the original financial statements and not as at the date of revision and accordingly do not deal with events between those dates.

The original financial statements did not adequately reflect the accounting treatment of the disposal of the Company's business on 30 April 2026. Consequently, the original financial statements did not properly reflect the financial effects of the disposal in accordance with the applicable accounting framework and the requirements of the Companies Act 2006.

The financial statements have been amended to incorporate the appropriate accounting treatment of the disposal of the Company's business on 30 April 2026. The consequential amendments have been made to the relevant financial statement balances, income and expenditure items, and related disclosures, as applicable, to reflect the disposal in the financial statements for the period ended 30 April 2026.

2.	STATUTORY INFORMATION

Arista Kids 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 the Pound Sterling (£).

3.	STATEMENT OF COMPLIANCE

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.

4.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

he Company ceased trading on 30 April 2026. Accordingly, the directors consider that the Company is not a going concern and the financial statements have not been prepared on a going-concern basis.

Turnover

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

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

Office equipment

-

25% on reducing balance

Taxation

Taxation for the period 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 period 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 and other post-retirement benefits

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.

5.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 7 (2025 - 13 ) .

6.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 March 2025

8,605

Disposals

(8,605

)

At 30 April 2026

-

DEPRECIATION

At 1 March 2025

6,802

Charge for period

525

Eliminated on disposal

(7,327

)

At 30 April 2026

-

NET BOOK VALUE

At 30 April 2026

-

At 28 February 2025

1,803

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

1,000

Ordinary

£1

1,000

1,000

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr Antonis Aristidou.

He is the controlling party by virtue of his 100% shareholding in the issued share capital of the company.