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ARBITRAGE GROUP PROPERTIES LTD

Registered Number
13181891
(England and Wales)

Unaudited Financial Statements for the Period ended
31 December 2024

ARBITRAGE GROUP PROPERTIES LTD
Company Information
for the period from 1 March 2024 to 31 December 2024

Director

D'APONTE, Attanasio

Registered Address

62 St Martins Lane
London
WC2N 4JS

Registered Number

13181891 (England and Wales)
ARBITRAGE GROUP PROPERTIES LTD
Balance Sheet as at
31 December 2024

Notes

31 Dec 2024

29 Feb 2024

£

£

£

£

Fixed assets
Tangible assets37,4559,081
7,4559,081
Current assets
Stocks477,01377,013
Debtors237,196155,356
Cash at bank and on hand50,493311,767
364,702544,136
Creditors amounts falling due within one year5(384,480)(398,678)
Net current assets (liabilities)(19,778)145,458
Total assets less current liabilities(12,323)154,539
Net assets(12,323)154,539
Capital and reserves
Called up share capital11
Profit and loss account(12,324)154,538
Shareholders' funds(12,323)154,539
The financial statements were approved and authorised for issue by the Director on 6 March 2025, and are signed on its behalf by:
D'APONTE, Attanasio
Director
Registered Company No. 13181891
ARBITRAGE GROUP PROPERTIES LTD
Notes to the Financial Statements
for the period ended 31 December 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.
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
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.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20242024
Average number of employees during the year02
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 March 2416,27916,279
Additions2,5622,562
At 31 December 2418,84118,841
Depreciation and impairment
At 01 March 247,1987,198
Charge for year4,1884,188
At 31 December 2411,38611,386
Net book value
At 31 December 247,4557,455
At 29 February 249,0819,081
4.Stocks

2024

2024

££
Other stocks77,01377,013
Total77,01377,013
5.Creditors: amounts due within one year

2024

2024

££
Trade creditors / trade payables20,3159,693
Amounts owed to related parties260,600260,600
Taxation and social security20,276102,050
Other creditors80,29026,335
Accrued liabilities and deferred income2,999-
Total384,480398,678
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.