2022-04-012023-03-312023-03-31false12267945AMIR ARIF PROPERTIES LTD2023-12-1968100iso4217:GBPxbrli:pure122679452022-04-01122679452023-03-31122679452022-04-012023-03-31122679452021-04-01122679452022-03-31122679452021-04-012022-03-3112267945bus:SmallEntities2022-04-012023-03-3112267945bus:AuditExempt-NoAccountantsReport2022-04-012023-03-3112267945bus:FullAccounts2022-04-012023-03-3112267945bus:PrivateLimitedCompanyLtd2022-04-012023-03-3112267945core:WithinOneYear2023-03-3112267945core:AfterOneYear2023-03-3112267945core:WithinOneYear2022-03-3112267945core:AfterOneYear2022-03-3112267945core:ShareCapital2023-03-3112267945core:SharePremium2023-03-3112267945core:RevaluationReserve2023-03-3112267945core:OtherReservesSubtotal2023-03-3112267945core:RetainedEarningsAccumulatedLosses2023-03-3112267945core:ShareCapital2022-03-3112267945core:SharePremium2022-03-3112267945core:RevaluationReserve2022-03-3112267945core:OtherReservesSubtotal2022-03-3112267945core:RetainedEarningsAccumulatedLosses2022-03-3112267945core:LandBuildings2023-03-3112267945core:PlantMachinery2023-03-3112267945core:Vehicles2023-03-3112267945core:FurnitureFittings2023-03-3112267945core:OfficeEquipment2023-03-3112267945core:NetGoodwill2023-03-3112267945core:IntangibleAssetsOtherThanGoodwill2023-03-3112267945core:ListedExchangeTraded2023-03-3112267945core:UnlistedNon-exchangeTraded2023-03-3112267945core:LandBuildings2022-03-3112267945core:PlantMachinery2022-03-3112267945core:Vehicles2022-03-3112267945core:FurnitureFittings2022-03-3112267945core:OfficeEquipment2022-03-3112267945core:NetGoodwill2022-03-3112267945core:IntangibleAssetsOtherThanGoodwill2022-03-3112267945core:ListedExchangeTraded2022-03-3112267945core:UnlistedNon-exchangeTraded2022-03-3112267945core:LandBuildings2022-04-012023-03-3112267945core:PlantMachinery2022-04-012023-03-3112267945core:Vehicles2022-04-012023-03-3112267945core:FurnitureFittings2022-04-012023-03-3112267945core:OfficeEquipment2022-04-012023-03-3112267945core:NetGoodwill2022-04-012023-03-3112267945core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3112267945core:ListedExchangeTraded2022-04-012023-03-3112267945core:UnlistedNon-exchangeTraded2022-04-012023-03-3112267945core:MoreThanFiveYears2022-04-012023-03-3112267945core:Non-currentFinancialInstruments2023-03-3112267945core:Non-currentFinancialInstruments2022-03-3112267945dpl:CostSales2022-04-012023-03-3112267945dpl:DistributionCosts2022-04-012023-03-3112267945core:LandBuildings2022-04-012023-03-3112267945core:PlantMachinery2022-04-012023-03-3112267945core:Vehicles2022-04-012023-03-3112267945core:FurnitureFittings2022-04-012023-03-3112267945core:OfficeEquipment2022-04-012023-03-3112267945dpl:AdministrativeExpenses2022-04-012023-03-3112267945core:NetGoodwill2022-04-012023-03-3112267945core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3112267945dpl:GroupUndertakings2022-04-012023-03-3112267945dpl:ParticipatingInterests2022-04-012023-03-3112267945dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3112267945core:ListedExchangeTraded2022-04-012023-03-3112267945dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3112267945core:UnlistedNon-exchangeTraded2022-04-012023-03-3112267945dpl:CostSales2021-04-012022-03-3112267945dpl:DistributionCosts2021-04-012022-03-3112267945core:LandBuildings2021-04-012022-03-3112267945core:PlantMachinery2021-04-012022-03-3112267945core:Vehicles2021-04-012022-03-3112267945core:FurnitureFittings2021-04-012022-03-3112267945core:OfficeEquipment2021-04-012022-03-3112267945dpl:AdministrativeExpenses2021-04-012022-03-3112267945core:NetGoodwill2021-04-012022-03-3112267945core:IntangibleAssetsOtherThanGoodwill2021-04-012022-03-3112267945dpl:GroupUndertakings2021-04-012022-03-3112267945dpl:ParticipatingInterests2021-04-012022-03-3112267945dpl:GroupUndertakingscore:ListedExchangeTraded2021-04-012022-03-3112267945core:ListedExchangeTraded2021-04-012022-03-3112267945dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-04-012022-03-3112267945core:UnlistedNon-exchangeTraded2021-04-012022-03-3112267945core:NetGoodwill2023-03-3112267945core:IntangibleAssetsOtherThanGoodwill2023-03-3112267945core:LandBuildings2023-03-3112267945core:PlantMachinery2023-03-3112267945core:Vehicles2023-03-3112267945core:FurnitureFittings2023-03-3112267945core:OfficeEquipment2023-03-3112267945core:AfterOneYear2023-03-3112267945core:WithinOneYear2023-03-3112267945core:ListedExchangeTraded2023-03-3112267945core:UnlistedNon-exchangeTraded2023-03-3112267945core:ShareCapital2023-03-3112267945core:SharePremium2023-03-3112267945core:RevaluationReserve2023-03-3112267945core:OtherReservesSubtotal2023-03-3112267945core:RetainedEarningsAccumulatedLosses2023-03-3112267945core:NetGoodwill2022-03-3112267945core:IntangibleAssetsOtherThanGoodwill2022-03-3112267945core:LandBuildings2022-03-3112267945core:PlantMachinery2022-03-3112267945core:Vehicles2022-03-3112267945core:FurnitureFittings2022-03-3112267945core:OfficeEquipment2022-03-3112267945core:AfterOneYear2022-03-3112267945core:WithinOneYear2022-03-3112267945core:ListedExc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AMIR ARIF PROPERTIES LTD

Registered Number
12267945
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

AMIR ARIF PROPERTIES LTD
Company Information
for the year from 1 April 2022 to 31 March 2023

Director

ARIF, Amir

Registered Address

Thevron House
Grove Road
Rotherham
S60 2ER

Registered Number

12267945 (England and Wales)
AMIR ARIF PROPERTIES LTD
Statement of Financial Position
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets6632,273570,228
632,273570,228
Current assets
Debtors84,6161,023
Cash at bank and on hand22,96812,426
27,58413,449
Creditors amounts falling due within one year9(457,137)(367,659)
Net current assets (liabilities)(429,553)(354,210)
Total assets less current liabilities202,720216,018
Creditors amounts falling due after one year10(262,322)(264,626)
Provisions for liabilities11(376)(493)
Net assets(59,978)(49,101)
Capital and reserves
Called up share capital150150
Profit and loss account(60,128)(49,251)
Shareholders' funds(59,978)(49,101)
The financial statements were approved and authorised for issue by the Director on 19 December 2023, and are signed on its behalf by:
ARIF, Amir
Director
Registered Company No. 12267945
AMIR ARIF PROPERTIES LTD
Notes to the Financial Statements
for the year ended 31 March 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
These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.
3.Basis of measurement used in financial statements
The financial statements have been prepared on the historical cost basis.
4.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling, which is the functional currency of the entity.
Property, plant and equipment policy
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Reducing balance (%)
Fixtures and fittings15
Vehicles25
Intangible assets policy
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Revenue recognition policy
The revenue shown in the profit and loss account represents income receivable from dental treatments carried out during the period. Revenue in respect of dental treatment uncompleted at the year end date is recognised by reference to the state of completion.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Valuation of financial instruments policy
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Going concern
Following the challenges arising as a consequence of the Covid-19 pandemic in 2020/21, more latterly the UK economy has been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company’s trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it, and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.
5.Employee information

20232022
Average number of employees during the year11
6.Property, plant and equipment

Land & buildings

Vehicles

Fixtures & fittings

Total

££££
Cost or valuation
At 01 April 22567,6344,000478572,112
Additions62,659--62,659
At 31 March 23630,2934,000478634,771
Depreciation and impairment
At 01 April 22-1,7501341,884
Charge for year-56351614
At 31 March 23-2,3131852,498
Net book value
At 31 March 23630,2931,687293632,273
At 31 March 22567,6342,250344570,228
7.Description of nature of transactions and balances with related parties
The director made available a loan to the company during the year. This loan was repayable on demand. The balance at the year end was £35,799.51 (2022: £34,340). This represents the maximum amount outstanding during the year.
8.Debtors

2023

2022

££
Trade debtors / trade receivables4,6161,023
Total4,6161,023
9.Creditors within one year

2023

2022

££
Trade creditors / trade payables-5,950
Bank borrowings and overdrafts5,5568,807
Amounts owed to related parties450,492352,126
Accrued liabilities and deferred income1,089776
Total457,137367,659
10.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts262,322264,626
Total262,322264,626
11.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)376493
Total376493