REGISTERED NUMBER: 06035216 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

ARIS TECHNOLOGIES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

MV Mistry

REGISTERED OFFICE:

10 John Street

London

WC1N 2EB

REGISTERED NUMBER:

06035216 (England and Wales)

ACCOUNTANTS:

Oury Clark Chartered Accountants

Herschel House

58 Herschel Street

Slough

Berkshire

SL1 1PG

FIXED ASSETS

Tangible assets

4

65,029

61,217

CURRENT ASSETS

Debtors

5

586,236

614,525

Cash at bank

56,975

51,913

643,211

666,438

CREDITORS

Amounts falling due within one year

6

277,331

226,097

NET CURRENT ASSETS

365,880

440,341

TOTAL ASSETS LESS CURRENT LIABILITIES

430,909

501,558

CAPITAL AND RESERVES

Called up share capital

8

1

1

Retained earnings

430,908

501,557

SHAREHOLDERS' FUNDS

430,909

501,558

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

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 28 October 2026 and were signed by:

MV Mistry - Director

1.	STATUTORY INFORMATION

Aris Technologies 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 company's trading address is Sandford Gate, Eastpoint Business Park, Sandy Lane West, Oxford, OX4 6LB.

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.

The financial statements have been prepared on a going concern basis as the director has a reasonable expectation that the Company has adequate resources to continue in operational existence for a minimum of 12 months and 1 day from the date of signing of the Balance Sheet.

Turnover

Turnover represents net invoiced sales of services, excluding value added tax. Aris Technologies develop apps, selling their services to overseas companies. Invoices are billed monthly in arrears for the the hours spent developing the apps.

Tangible fixed assets

Tangible fixed assets are initially measured at cost. After initial recognition, tangible fixed assets are measure at cost less any accumulated depreciation and any accumulated impairment losses.

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

Plant and machinery etc - 33% on cost and 10% 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.

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.

Foreign currencies

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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Financial instruments

Basic Financial Instruments as covered by Section 11 of FRS102 are measured at amortised cost. The company does not have any Other Financial Instruments as covered by Section 12 of FRS102.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 34 (2025 - 28 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

441,600

Additions

33,296

Disposals

(315,235

)

At 31 March 2026

159,661

DEPRECIATION

At 1 April 2025

380,383

Charge for year

29,484

Eliminated on disposal

(315,235

)

At 31 March 2026

94,632

NET BOOK VALUE

At 31 March 2026

65,029

At 31 March 2025

61,217

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

465,231

466,991

Other debtors

121,005

147,534

586,236

614,525

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

116,764

73,467

Taxation and social security

86,911

66,426

Other creditors & accruals

73,656

86,204

277,331

226,097

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.3.26

31.3.25

£

£

Within one year

40,126

32,830

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

1

Ordinary

£1

1

1

9.	RELATED PARTY DISCLOSURES

During the year Agrilytix a company controlled by the director charged Aris Technologies Ltd £6,900 (2025: £6,000) for professional services. The balance owed at year end by Aris Technologies Ltd was £nil (2025: £nil)

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is MV Mistry.