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REGISTERED NUMBER: 00593709 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2023

for

ARH Investments Limited

ARH Investments Limited (Registered number: 00593709)

Contents of the Financial Statements

for the Year Ended 28 February 2023

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 4 |

ARH Investments Limited

Company Information

for the Year Ended 28 February 2023

| DIRECTOR: | P C R Hill

| REGISTERED OFFICE: | 34 Brown Street

| Littleborough

| Lancashire

| OL15 8BW

| REGISTERED NUMBER: | 00593709 (England and Wales)

| ACCOUNTANTS: | Versatile Accountancy Services Ltd

| The Old Printworks

| 65 Church Street

| Littleborough

| Lancashire

| OL15 8AB

ARH Investments Limited (Registered number: 00593709)

Statement of Financial Position

28 February 2023

| 28.2.23 | 28.2.22 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Property, plant and equipment | 4 | 192 |  | 213 |  |

Investment property | 5 | 323,000 |  | 239,552 |  |

323,192 |  | 239,765 |  |

CURRENT ASSETS

Cash at bank | 6,391 |  | 6,734 |  |

CREDITORS

Amounts falling due within one year | 6 | 52,551 |  | 3,504 |  |

NET CURRENT (LIABILITIES)/ASSETS | (46,160 | ) | 3,230 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 277,032 |  | 242,995 |  |

PROVISIONS FOR LIABILITIES | 7 | 40,509 |  | 33,209 |  |

NET ASSETS | 236,523 |  | 209,786 |  |

ARH Investments Limited (Registered number: 00593709)

Statement of Financial Position - continued

28 February 2023

| 28.2.23 | 28.2.22 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 10,000 |  | 10,000 |  |

Share premium | 8 | 16,169 |  | 16,169 |  |

P & L - non-distributable | 8 | 179,852 |  | 141,404 |  |

Retained earnings | 8 | 30,502 |  | 42,213 |  |

SHAREHOLDERS' FUNDS | 236,523 |  | 209,786 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2023 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 26 June 2023 and were signed by:

P C R Hill - Director

ARH Investments Limited (Registered number: 00593709)

Notes to the Financial Statements

for the Year Ended 28 February 2023

1. | STATUTORY INFORMATION

| ARH Investments 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 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 as modified by the revaluation of certain assets.

| Turnover

| Turnover comprises property rents receivable.

| 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 | - | at variable rates on reducing balance

| Computer equipment | - | 25% on reducing balance

| Investment property

| Investment properties are properties held to earn rentals and/or for capital appreciation.

| Investment properties are initially measured at cost, including transaction costs.

| Subsequently investment properties are measured at fair value. Investment property valuations are based on an open market value. Deferred tax is provided on these movements. Gains and losses arising from changes in the fair value of investment properties are included in the Statement of Income and Retained Earnings in the period in which they arise.

| 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 statement of financial position date.

ARH Investments Limited (Registered number: 00593709)

Notes to the Financial Statements - continued

for the Year Ended 28 February 2023

2. | ACCOUNTING POLICIES - continued

| 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 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2022 - 1 ) .

4. | PROPERTY, PLANT AND EQUIPMENT

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 March 2022

| and 28 February 2023 | 3,201 |  | 588 |  | 3,789 |  |

| DEPRECIATION

| At 1 March 2022 | 3,040 |  | 536 |  | 3,576 |  |

| Charge for year | 8 |  | 13 |  | 21 |  |

| At 28 February 2023 | 3,048 |  | 549 |  | 3,597 |  |

| NET BOOK VALUE

| At 28 February 2023 | 153 |  | 39 |  | 192 |  |

| At 28 February 2022 | 161 |  | 52 |  | 213 |  |

ARH Investments Limited (Registered number: 00593709)

Notes to the Financial Statements - continued

for the Year Ended 28 February 2023

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 March 2022 | 239,552 |  |

| Additions | 83,448 |  |

| At 28 February 2023 | 323,000 |  |

| NET BOOK VALUE

| At 28 February 2023 | 323,000 |  |

| At 28 February 2022 | 239,552 |  |

| Fair value at 28 February 2023 is represented by:

£ |

| Valuation in 1990 | 68,724 |  |

| Valuation in 2004 | 36,275 |  |

| Valuation in 2007 | 2,934 |  |

| Valuation in 2019 | 63,696 |  |

| Valuation in 2022 | 83,448 |  |

| Cost | 67,923 |  |

323,000 |  |

| If freehold investment property had not been revalued it would have been included at the following historical cost:

| 28.2.23 |  | 28.2.22

£ | £ |

| Cost | 6,619 |  | 6,619 |  |

| Aggregate depreciation | (5,427 | ) | (5,262 | ) |

| Freehold investment property was valued on an open market basis on 10 May 2007 by John Faulks, Chartered Surveyor .

ARH Investments Limited (Registered number: 00593709)

Notes to the Financial Statements - continued

for the Year Ended 28 February 2023

5. | INVESTMENT PROPERTY - continued

| Leasehold investment property was revalued on an open market basis on 30 August 2022 by Longden & Cook Real Estate Limited.

| If leasehold investment property had not been revalued it would have been included at the following historical cost:

| 2023 - Cost £61,304 (2022 - Cost £61,304)

| 2023 - Aggregate depreciation (£30,640) (2022 - Aggregate depreciation - (£29,108))

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 28.2.23 |  | 28.2.22

£ | £ |

| Tax | - |  | 1,284 |  |

| Directors' loan accounts | 51,645 |  | - |  |

| Accruals and deferred income | 906 |  | 2,220 |  |

52,551 |  | 3,504 |  |

7. | PROVISIONS FOR LIABILITIES

| 28.2.23 |  | 28.2.22

£ | £ |

| Deferred tax | 40,509 |  | 33,209 |  |

| Deferred |

| tax |

£ |

| Balance at 1 March 2022 | 33,209 |  |

| Provided during year | 7,300 |  |

| Balance at 28 February 2023 | 40,509 |  |

ARH Investments Limited (Registered number: 00593709)

Notes to the Financial Statements - continued

for the Year Ended 28 February 2023

8. | RESERVES

| Retained |  | Share |  | P & L - |

| earnings |  | premium |  | non-distributable |  | Totals

£ | £ | £ | £ |

| At 1 March 2022 | 42,213 |  | 16,169 |  | 141,404 |  | 199,786 |  |

| Deficit for the year | (9,211 | ) | (9,211 | ) |

| Dividends | (2,500 | ) | (2,500 | ) |

| Bonus share issue | - |  | - |  | 38,448 |  | 38,448 |  |

| At 28 February 2023 | 30,502 |  | 16,169 |  | 179,852 |  | 226,523 |  |