REGISTERED NUMBER: 03525080 (England and Wales)

Financial Statements for the Year Ended 30 September 2017

for

Aarian Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

6

DIRECTORS:

F Jalalpour

Mrs S E Jalalpour

SECRETARY:

Mrs S E Jalalpour

REGISTERED OFFICE:

DS House

306 High Street

Croydon

CR0 1NG

REGISTERED NUMBER:

03525080 (England and Wales)

ACCOUNTANTS:

Gihi Associates Limited

Chartered Certified Accountants

90 St Margarets Avenue

Sutton

Surrey

SM3 9TT

FIXED ASSETS

Tangible assets

4

506,409

509,829

CURRENT ASSETS

Debtors

5

35,000

-

Cash at bank and in hand

36,707

84,570

71,707

84,570

CREDITORS

Amounts falling due within one year

6

172,264

251,683

NET CURRENT LIABILITIES

(100,557

)

(167,113

)

TOTAL ASSETS LESS CURRENT LIABILITIES

405,852

342,716

CREDITORS

Amounts falling due after more than one year

7

(261,999

)

(261,999

)

PROVISIONS FOR LIABILITIES

(528

)

(657

)

NET ASSETS

143,325

80,060

CAPITAL AND RESERVES

Called up share capital

4

4

Retained earnings

143,321

80,056

SHAREHOLDERS' FUNDS

143,325

80,060

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2017.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2017 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 of Part 15 of the Companies Act 2006 relating to small companies.

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

The financial statements were approved by the Board of Directors on 17 May 2018 and were signed on its behalf by:

F Jalalpour - Director

1.	STATUTORY INFORMATION

Aarian Limited 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

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.

Long leasehold

-

in accordance with the property

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 .

4.	TANGIBLE FIXED ASSETS

Fixtures

Long

and

Motor

leasehold

fittings

vehicles

Totals

£

£

£

£

COST

At 1 October 2016

and 30 September 2017

594,082

29,931

13,900

637,913

DEPRECIATION

At 1 October 2016

87,537

26,786

13,761

128,084

Charge for year

2,914

472

34

3,420

At 30 September 2017

90,451

27,258

13,795

131,504

NET BOOK VALUE

At 30 September 2017

503,631

2,673

105

506,409

At 30 September 2016

506,545

3,145

139

509,829

In the opinion of the directors the open market value of the properties at 30 September 2017 was £650,000.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.17

30.9.16

£

£

Trade debtors

35,000

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.17

30.9.16

£

£

Other creditors

172,264

251,683

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.17

30.9.16

£

£

Bank loans

261,999

261,999

The following reproduces the text of the report prepared for the directors in respect of the company's annual

unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a

Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the

Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial

statements of Aarian Limited for the year ended 30 September 2017 which comprise the Statement of Income and Retained

Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations

you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Aarian Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Aarian Limited and state those matters that we have agreed to state to the Board of Directors of Aarian Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Aarian Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Aarian Limited. You consider that Aarian Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Aarian Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Gihi Associates Limited

Chartered Certified Accountants

90 St Margarets Avenue

Sutton

Surrey

SM3 9TT

17 May 2018