2022-03-012023-02-282023-02-28false12452260ARUC PROPERTY LTD2023-10-0368209iso4217:GBPxbrli:pure124522602022-03-01124522602023-02-28124522602022-03-012023-02-28124522602021-03-01124522602022-02-28124522602021-03-012022-02-2812452260bus:SmallEntities2022-03-012023-02-2812452260bus:AuditExempt-NoAccountantsReport2022-03-012023-02-2812452260bus:FullAccounts2022-03-012023-02-2812452260bus:PrivateLimitedCompanyLtd2022-03-012023-02-2812452260core:WithinOneYear2023-02-2812452260core:AfterOneYear2023-02-2812452260core:WithinOneYear2022-02-2812452260core:AfterOneYear2022-02-2812452260core:ShareCapital2023-02-2812452260core:SharePremium2023-02-2812452260core:RevaluationReserve2023-02-2812452260core:OtherReservesSubtotal2023-02-2812452260core:RetainedEarningsAccumulatedLosses2023-02-2812452260core:ShareCapital2022-02-2812452260core:SharePremium2022-02-2812452260core:RevaluationReserve2022-02-2812452260core:OtherReservesSubtotal2022-02-2812452260core:RetainedEarningsAccumulatedLosses2022-02-2812452260core:LandBuildings2023-02-2812452260core:PlantMachinery2023-02-2812452260core:Vehicles2023-02-2812452260core:FurnitureFittings2023-02-2812452260core:OfficeEquipment2023-02-2812452260core:NetGoodwill2023-02-2812452260core:IntangibleAssetsOtherThanGoodwill2023-02-2812452260core:ListedExchangeTraded2023-02-2812452260core:UnlistedNon-exchangeTraded2023-02-2812452260core:LandBuildings2022-02-2812452260core:PlantMachinery2022-02-2812452260core:Vehicles2022-02-2812452260core:FurnitureFittings2022-02-2812452260core:OfficeEquipment2022-02-2812452260core:NetGoodwill2022-02-2812452260core:IntangibleAssetsOtherThanGoodwill2022-02-2812452260core:ListedExchangeTraded2022-02-2812452260core:UnlistedNon-exchangeTraded2022-02-2812452260core:LandBuildings2022-03-012023-02-2812452260core:PlantMachinery2022-03-012023-02-2812452260core:Vehicles2022-03-012023-02-2812452260core:FurnitureFittings2022-03-012023-02-2812452260core:OfficeEquipment2022-03-012023-02-2812452260core:NetGoodwill2022-03-012023-02-2812452260core:IntangibleAssetsOtherThanGoodwill2022-03-012023-02-2812452260core:ListedExchangeTraded2022-03-012023-02-2812452260core:UnlistedNon-exchangeTraded2022-03-012023-02-2812452260core:MoreThanFiveYears2022-03-012023-02-2812452260core:Non-currentFinancialInstruments2023-02-2812452260core:Non-currentFinancialInstruments2022-02-2812452260dpl:CostSales2022-03-012023-02-2812452260dpl:DistributionCosts2022-03-012023-02-2812452260dpl:AdministrativeExpenses2022-03-012023-02-2812452260core:LandBuildings2022-03-012023-02-2812452260core:PlantMachinery2022-03-012023-02-2812452260core:Vehicles2022-03-012023-02-2812452260core:FurnitureFittings2022-03-012023-02-2812452260core:OfficeEquipment2022-03-012023-02-2812452260core:NetGoodwill2022-03-012023-02-2812452260core:IntangibleAssetsOtherThanGoodwill2022-03-012023-02-2812452260dpl:GroupUndertakings2022-03-012023-02-2812452260dpl:ParticipatingInterests2022-03-012023-02-2812452260dpl:GroupUndertakingscore:ListedExchangeTraded2022-03-012023-02-2812452260core:ListedExchangeTraded2022-03-012023-02-2812452260dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-03-012023-02-2812452260core:UnlistedNon-exchangeTraded2022-03-012023-02-2812452260dpl:CostSales2021-03-012022-02-2812452260dpl:DistributionCosts2021-03-012022-02-2812452260dpl:AdministrativeExpenses2021-03-012022-02-2812452260core:LandBuildings2021-03-012022-02-2812452260core:PlantMachinery2021-03-012022-02-2812452260core:Vehicles2021-03-012022-02-2812452260core:FurnitureFittings2021-03-012022-02-2812452260core:OfficeEquipment2021-03-012022-02-2812452260core:NetGoodwill2021-03-012022-02-2812452260core:IntangibleAssetsOtherThanGoodwill2021-03-012022-02-2812452260dpl:GroupUndertakings2021-03-012022-02-2812452260dpl:ParticipatingInterests2021-03-012022-02-2812452260dpl:GroupUndertakingscore:ListedExchangeTraded2021-03-012022-02-2812452260core:ListedExchangeTraded2021-03-012022-02-2812452260dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-03-012022-02-2812452260core:UnlistedNon-exchangeTraded2021-03-012022-02-2812452260core:NetGoodwill2023-02-2812452260core:IntangibleAssetsOtherThanGoodwill2023-02-2812452260core:LandBuildings2023-02-2812452260core:PlantMachinery2023-02-2812452260core:Vehicles2023-02-2812452260core:FurnitureFittings2023-02-2812452260core:OfficeEquipment2023-02-2812452260core:AfterOneYear2023-02-2812452260core:WithinOneYear2023-02-2812452260core:ListedExchangeTraded2023-02-2812452260core:UnlistedNon-exchangeTraded2023-02-2812452260core:ShareCapital2023-02-2812452260core:SharePremium2023-02-2812452260core:RevaluationReserve2023-02-2812452260core:OtherReservesSubtotal2023-02-2812452260core:RetainedEarningsAccumulatedLosses2023-02-2812452260core:NetGoodwill2022-02-2812452260core:IntangibleAssetsOtherThanGoodwill2022-02-2812452260core:LandBuildings2022-02-2812452260core:PlantMachinery2022-02-2812452260core:Vehicles2022-02-2812452260core:FurnitureFittings2022-02-2812452260core:OfficeEquipment2022-02-2812452260core:AfterOneYear2022-02-2812452260core:WithinOneYear2022-02-2812452260core:ListedExc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ARUC PROPERTY LTD

Registered Number
12452260
(England and Wales)

Unaudited Financial Statements for the Year ended
28 February 2023

ARUC PROPERTY LTD
Company Information
for the year from 1 March 2022 to 28 February 2023

Directors

CURA, Stephanie Louise
MANN, Joanna Maria Teresa

Registered Address

1 Gemini Court
42a Throwley Way
Sutton
SM1 4AF

Registered Number

12452260 (England and Wales)
ARUC PROPERTY LTD
Statement of Financial Position
28 February 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets57811,041
Investment property6828,374828,374
829,155829,415
Current assets
Debtors820,3011,726
Cash at bank and on hand63,95873,578
84,25975,304
Creditors amounts falling due within one year9(4,421)(3,360)
Net current assets (liabilities)79,83871,944
Total assets less current liabilities908,993901,359
Creditors amounts falling due after one year10(906,676)(906,989)
Provisions for liabilities11(148)(198)
Net assets2,169(5,828)
Capital and reserves
Called up share capital22
Profit and loss account2,167(5,830)
Shareholders' funds2,169(5,828)
The financial statements were approved and authorised for issue by the Board of Directors on 3 October 2023, and are signed on its behalf by:
CURA, Stephanie Louise
Director
MANN, Joanna Maria Teresa
Director

Registered Company No. 12452260
ARUC PROPERTY LTD
Notes to the Financial Statements
for the year ended 28 February 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Turnover policy
Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Office Equipment25
Investment property policy
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
4.Employee information

20232022
Average number of employees during the year22
5.Property, plant and equipment

Office Equipment

Total

££
Cost or valuation
At 01 March 221,3881,388
At 28 February 231,3881,388
Depreciation and impairment
At 01 March 22347347
Charge for year260260
At 28 February 23607607
Net book value
At 28 February 23781781
At 28 February 221,0411,041
6.Investment property

£
Fair value at 01 March 22828,374
At 28 February 23828,374
7.Further information regarding the company's financial position
Monmouthshire Building Society contains floating charge.Floating charge covers all the property, 28 Prince Georges Avenue, London SW20 8BH.
8.Debtors

2023

2022

££
Other debtors20,0001,334
Prepayments and accrued income301392
Total20,3011,726
9.Creditors within one year

2023

2022

££
Taxation and social security826-
Other creditors226-
Accrued liabilities and deferred income3,3693,360
Total4,4213,360
10.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts401,426401,499
Other creditors505,250505,490
Total906,676906,989
11.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)148198
Total148198