2023-05-012024-04-302024-04-30false10741445ARJR Properties Limited2025-01-29falseiso4217:GBPxbrli:pure107414452023-05-01107414452024-04-30107414452023-05-012024-04-30107414452022-05-01107414452023-04-30107414452022-05-012023-04-3010741445bus:SmallEntities2023-05-012024-04-3010741445bus:AuditExempt-NoAccountantsReport2023-05-012024-04-3010741445bus:FullAccounts2023-05-012024-04-3010741445bus:PrivateLimitedCompanyLtd2023-05-012024-04-3010741445core:WithinOneYear2024-04-3010741445core:AfterOneYear2024-04-3010741445core:WithinOneYear2023-04-3010741445core:AfterOneYear2023-04-3010741445core:ShareCapital2024-04-3010741445core:SharePremium2024-04-3010741445core:RevaluationReserve2024-04-3010741445core:OtherReservesSubtotal2024-04-3010741445core:RetainedEarningsAccumulatedLosses2024-04-3010741445core:ShareCapital2023-04-3010741445core:SharePremium2023-04-3010741445core:RevaluationReserve2023-04-3010741445core:OtherReservesSubtotal2023-04-3010741445core:RetainedEarningsAccumulatedLosses2023-04-3010741445core:LandBuildings2024-04-3010741445core:PlantMachinery2024-04-3010741445core:Vehicles2024-04-3010741445core:FurnitureFittings2024-04-3010741445core:OfficeEquipment2024-04-3010741445core:NetGoodwill2024-04-3010741445core:IntangibleAssetsOtherThanGoodwill2024-04-3010741445core:ListedExchangeTraded2024-04-3010741445core:UnlistedNon-exchangeTraded2024-04-3010741445core:LandBuildings2023-04-3010741445core:PlantMachinery2023-04-3010741445core:Vehicles2023-04-3010741445core:FurnitureFittings2023-04-3010741445core:OfficeEquipment2023-04-3010741445core:NetGoodwill2023-04-3010741445core:IntangibleAssetsOtherThanGoodwill2023-04-3010741445core:ListedExchangeTraded2023-04-3010741445core:UnlistedNon-exchangeTraded2023-04-3010741445core:LandBuildings2023-05-012024-04-3010741445core:PlantMachinery2023-05-012024-04-3010741445core:Vehicles2023-05-012024-04-3010741445core:FurnitureFittings2023-05-012024-04-3010741445core:OfficeEquipment2023-05-012024-04-3010741445core:NetGoodwill2023-05-012024-04-3010741445core:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-3010741445core:ListedExchangeTraded2023-05-012024-04-3010741445core:UnlistedNon-exchangeTraded2023-05-012024-04-3010741445core:MoreThanFiveYears2023-05-012024-04-3010741445core:Non-currentFinancialInstruments2024-04-3010741445core:Non-currentFinancialInstruments2023-04-3010741445dpl:CostSales2023-05-012024-04-3010741445dpl:DistributionCosts2023-05-012024-04-3010741445core:LandBuildings2023-05-012024-04-3010741445core:PlantMachinery2023-05-012024-04-3010741445core:Vehicles2023-05-012024-04-3010741445core:FurnitureFittings2023-05-012024-04-3010741445core:OfficeEquipment2023-05-012024-04-3010741445dpl:AdministrativeExpenses2023-05-012024-04-3010741445core:NetGoodwill2023-05-012024-04-3010741445core:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-3010741445dpl:GroupUndertakings2023-05-012024-04-3010741445dpl:ParticipatingInterests2023-05-012024-04-3010741445dpl:GroupUndertakingscore:ListedExchangeTraded2023-05-012024-04-3010741445core:ListedExchangeTraded2023-05-012024-04-3010741445dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-05-012024-04-3010741445core:UnlistedNon-exchangeTraded2023-05-012024-04-3010741445dpl:CostSales2022-05-012023-04-3010741445dpl:DistributionCosts2022-05-012023-04-3010741445core:LandBuildings2022-05-012023-04-3010741445core:PlantMachinery2022-05-012023-04-3010741445core:Vehicles2022-05-012023-04-3010741445core:FurnitureFittings2022-05-012023-04-3010741445core:OfficeEquipment2022-05-012023-04-3010741445dpl:AdministrativeExpenses2022-05-012023-04-3010741445core:NetGoodwill2022-05-012023-04-3010741445core:IntangibleAssetsOtherThanGoodwill2022-05-012023-04-3010741445dpl:GroupUndertakings2022-05-012023-04-3010741445dpl:ParticipatingInterests2022-05-012023-04-3010741445dpl:GroupUndertakingscore:ListedExchangeTraded2022-05-012023-04-3010741445core:ListedExchangeTraded2022-05-012023-04-3010741445dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-05-012023-04-3010741445core:UnlistedNon-exchangeTraded2022-05-012023-04-3010741445core:NetGoodwill2024-04-3010741445core:IntangibleAssetsOtherThanGoodwill2024-04-3010741445core:LandBuildings2024-04-3010741445core:PlantMachinery2024-04-3010741445core:Vehicles2024-04-3010741445core:FurnitureFittings2024-04-3010741445core:OfficeEquipment2024-04-3010741445core:AfterOneYear2024-04-3010741445core:WithinOneYear2024-04-3010741445core:ListedExchangeTraded2024-04-3010741445core:UnlistedNon-exchangeTraded2024-04-3010741445core:ShareCapital2024-04-3010741445core:SharePremium2024-04-3010741445core:RevaluationReserve2024-04-3010741445core:OtherReservesSubtotal2024-04-3010741445core:RetainedEarningsAccumulatedLosses2024-04-3010741445core:NetGoodwill2023-04-3010741445core:IntangibleAssetsOtherThanGoodwill2023-04-3010741445core:LandBuildings2023-04-3010741445core:PlantMachinery2023-04-3010741445core:Vehicles2023-04-3010741445core:FurnitureFittings2023-04-3010741445core:OfficeEquipment2023-04-3010741445core:AfterOneYear2023-04-3010741445core:WithinOneYear2023-04-3010741445core:ListedExchangeTraded2023-04-3010741445core:UnlistedNon-exchangeTraded2023-04-3010741445core:ShareCapital2023-04-3010741445core:SharePremium2023-04-3010741445core:RevaluationReserve2023-04-3010741445core:OtherReservesSubtotal2023-04-3010741445core:RetainedEarningsAccumulatedLosses2023-04-3010741445core:NetGoodwill2022-05-0110741445core:IntangibleAssetsOtherThanGoodwill2022-05-0110741445core:LandBuildings2022-05-0110741445core:PlantMachinery2022-05-0110741445core:Vehicles2022-05-0110741445core:FurnitureFittings2022-05-0110741445core:OfficeEquipment2022-05-0110741445core:AfterOneYear2022-05-0110741445core:WithinOneYear2022-05-0110741445core:ListedExchangeTraded2022-05-0110741445core:UnlistedNon-exchangeTraded2022-05-0110741445core:ShareCapital2022-05-0110741445core:SharePremium2022-05-0110741445core:RevaluationReserve2022-05-0110741445core:OtherReservesSubtotal2022-05-0110741445core:RetainedEarningsAccumulatedLosses2022-05-0110741445core:AfterOneYear2023-05-012024-04-3010741445core:WithinOneYear2023-05-012024-04-3010741445core:Non-currentFinancialInstrumentscore:CostValuation2023-05-012024-04-3010741445core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-05-012024-04-3010741445core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-05-012024-04-3010741445core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-05-012024-04-3010741445core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-05-012024-04-3010741445core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-05-012024-04-3010741445core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-05-012024-04-3010741445core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-05-012024-04-3010741445core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-05-012024-04-3010741445core:Non-currentFinancialInstrumentscore:CostValuation2024-04-3010741445core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-04-3010741445core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-04-3010741445core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-04-3010741445core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-04-3010741445core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-04-3010741445core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-04-3010741445core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-04-3010741445core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-04-3010741445core:Non-currentFinancialInstrumentscore:CostValuation2023-04-3010741445core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-04-3010741445core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-04-3010741445core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-04-3010741445core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-04-3010741445core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-04-3010741445core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-04-3010741445core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-04-3010741445core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-04-3010741445bus:Director12023-05-012024-04-30

ARJR Properties Limited

Registered Number
10741445
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

ARJR Properties Limited
Company Information
for the year from 1 May 2023 to 30 April 2024

Director

Andrew Robinson

Company Secretary

Andrew Robinson

Registered Address

23 Ferney Hill Avenue
Redditch
B97 4RU

Registered Number

10741445 (England and Wales)
ARJR Properties Limited
Balance Sheet as at
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Investment property3239,457239,457
239,457239,457
Current assets
Debtors4-493
Cash at bank and on hand3,5485,345
3,5485,838
Creditors amounts falling due within one year5(500)(3,177)
Net current assets (liabilities)3,0482,661
Total assets less current liabilities242,505242,118
Creditors amounts falling due after one year6(227,682)(224,407)
Provisions for liabilities7(2,251)(2,251)
Net assets12,57215,460
Capital and reserves
Called up share capital100100
Revaluation reserve11,84611,846
Profit and loss account6263,514
Shareholders' funds12,57215,460
The financial statements were approved and authorised for issue by the Director on 29 January 2025, and are signed on its behalf by:
Andrew Robinson
Director
Registered Company No. 10741445
ARJR Properties Limited
Notes to the Financial Statements
for the year ended 30 April 2024

1.Accounting policies
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.
Statement of compliance
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.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
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.
Investment property
Investment property is carried at fair value, derived from the current market prices for comparable real estate determined by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.
2.Average number of employees

20242023
Average number of employees during the year00
3.Investment property
The investment property value has been reviewed by the the Director. He is of the opinion that the values stated are a fair reflection of the market value of the properties at the year end.

£
Fair value at 01 May 23239,457
At 30 April 24239,457
4.Debtors: amounts due within one year

2024

2023

££
Prepayments and accrued income-493
Total-493
5.Creditors: amounts due within one year

2024

2023

££
Bank borrowings and overdrafts-1,500
Taxation and social security-637
Accrued liabilities and deferred income5001,040
Total5003,177
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. Bank borrowings due in one year relate to a mortgage secured on an investment property. Interest is currently payable at a fixed rate of 3.99% and the final repayment date based on the current repayment profile and interest rate is June 2042.
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts164,164160,890
Amounts owed to related parties63,51863,517
Total227,682224,407
Bank borrowings relate to interest only mortgages secured on the investment properties. Amounts due to related Parties relate to loans advanced to the Company by the Director. These loans are interest free and unsecured with no fixed repayment date.
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)2,2512,251
Total2,2512,251