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Financial Statements |
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for the Year Ended 31 January 2019 |
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Aria Technology Limited |
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REGISTERED NUMBER:
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Financial Statements |
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for the Year Ended 31 January 2019 |
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for |
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Aria Technology Limited |
Aria Technology Limited (Registered number: 03404773) |
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Contents of the Financial Statements |
for the Year Ended 31 January 2019 |
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Page |
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Company Information | 1 |
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Balance Sheet | 2 |
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Notes to the Financial Statements | 3 |
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Aria Technology Limited |
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Company Information |
for the Year Ended 31 January 2019 |
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DIRECTOR: |
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REGISTERED OFFICE: |
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REGISTERED NUMBER: |
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AUDITORS: |
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Chartered Accountants |
Statutory Auditors |
2nd Floor, Grove House |
774-780 Wilmslow Road |
Didsbury |
Manchester |
Greater Manchester |
M20 2DR |
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BANKERS: |
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Manchester City Branch |
51 Mosley Street |
Manchester |
M60 2AU |
Aria Technology Limited (Registered number: 03404773) |
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Balance Sheet |
31 January 2019 |
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2019 | 2018 |
Notes | £ | £ |
CURRENT ASSETS |
Debtors | 4 |
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CREDITORS |
Amounts falling due within one year | 5 |
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NET CURRENT ASSETS |
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TOTAL ASSETS LESS CURRENT
LIABILITIES |
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CAPITAL AND RESERVES |
Called up share capital |
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Retained earnings | ( |
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In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
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The financial statements were approved by the director on
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Aria Technology Limited (Registered number: 03404773) |
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Notes to the Financial Statements |
for the Year Ended 31 January 2019 |
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1. | STATUTORY INFORMATION |
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Aria Technology Limited is a
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company's registered number and registered office address can be found on the Company Information page. |
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2. | ACCOUNTING POLICIES |
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Basis of preparing the financial statements |
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Turnover |
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, |
value added tax and other sales taxes. |
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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. |
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Current or deferred taxation assets and liabilities are not discounted. |
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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. |
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Deferred tax |
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the |
balance sheet date. |
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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. |
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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. |
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3. | EMPLOYEES AND DIRECTORS |
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The average number of employees during the year was
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4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2019 | 2018 |
£ | £ |
Amounts owed by group undertakings |
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5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2019 | 2018 |
£ | £ |
Amounts owed to group undertakings |
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Taxation and social security |
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Other creditors |
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Aria Technology Limited (Registered number: 03404773) |
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Notes to the Financial Statements - continued |
for the Year Ended 31 January 2019 |
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6. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006 |
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The Report of the Auditors was unqualified. |
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for and on behalf of
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7. | CONTINGENT LIABILITIES |
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Aria Technology Limited (ATL) successfully defended a claim brought by HM Revenue and Customs (HMRC) |
with regard to an alleged inappropriate reclaim of input VAT on certain purchases made by the Company in |
2006. |
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The Company appealed against the claim for denial of input VAT for the period 07/06 in 2006. The case is |
ongoing and ATL is confident for a successful conclusion of its dispute with HMRC. |
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8. | RELATED PARTY DISCLOSURES |
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Aria Land Limited |
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A company in which Mr A Taheri is a director. |
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During the year, Aria Technology Ltd provided services to Aria Land Ltd amounting to £16,500 of which none |
has been paid. |
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2019 | 2018 |
£ | £ |
Amount due from/(to) related party at the balance sheet date | 19,161 | (639 | ) |
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Velo Systems Limited |
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A company in which Mr A Taheri is a director. |
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During the year, Aria Technology Ltd paid expenses on behalf of Velo Systems Limited totalling £19,000. |
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2019 | 2018 |
£ | £ |
Amount due from related party at the balance sheet date | 6,236 | 25,236 |