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REGISTERED NUMBER: 09396436 (England and Wales)














Unaudited Financial Statements

For The Year Ended 30th June 2024

for

Aroha Properties Limited

Aroha Properties Limited (Registered number: 09396436)






Contents of the Financial Statements
For The Year Ended 30th June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Certified Accountants' Report 7

Aroha Properties Limited

Company Information
For The Year Ended 30th June 2024







DIRECTOR: C L Temblett





REGISTERED OFFICE: Unit 1 Regents Walk
Newerne Street
Lydney
Gloucestershire
GL15 5RF





REGISTERED NUMBER: 09396436 (England and Wales)





ACCOUNTANTS: Wildin (Accountants & Auditors) Ltd
Kings Buildings
Lydney
Gloucestershire
GL15 5HE

Aroha Properties Limited (Registered number: 09396436)

Balance Sheet
30th June 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 6,144 9,144

CURRENT ASSETS
Debtors 5 1,748 14,079
Cash at bank 52,751 16,405
54,499 30,484
CREDITORS
Amounts falling due within one year 6 51,438 26,015
NET CURRENT ASSETS 3,061 4,469
TOTAL ASSETS LESS CURRENT
LIABILITIES

9,205

13,613

CREDITORS
Amounts falling due after more than one
year

7

(7,667

)

(11,667

)

PROVISIONS FOR LIABILITIES 9 (1,167 ) (1,737 )
NET ASSETS 371 209

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 11 271 109
SHAREHOLDERS' FUNDS 371 209

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

Aroha Properties Limited (Registered number: 09396436)

Balance Sheet - continued
30th June 2024


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 and authorised for issue by the director and authorised for issue on 23rd December 2024 and were signed by:





C L Temblett - Director


Aroha Properties Limited (Registered number: 09396436)

Notes to the Financial Statements
For The Year Ended 30th June 2024

1. STATUTORY INFORMATION

Aroha Properties 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Office equipment - 20% on reducing balance

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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

Aroha Properties Limited (Registered number: 09396436)

Notes to the Financial Statements - continued
For The Year Ended 30th June 2024

4. TANGIBLE FIXED ASSETS
Office
equipment
£   
COST
At 1st July 2023 17,881
Additions 742
Disposals (8,917 )
At 30th June 2024 9,706
DEPRECIATION
At 1st July 2023 8,737
Charge for year 1,907
Eliminated on disposal (7,082 )
At 30th June 2024 3,562
NET BOOK VALUE
At 30th June 2024 6,144
At 30th June 2023 9,144

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade debtors - 5,910
Other debtors - 1,491
Directors' current accounts - 3,265
Prepayments 1,748 3,413
1,748 14,079

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade creditors 5,517 3,256
Tax 7,790 2,544
Social security and other taxes 1,187 123
Associate Loan 2,531 2,531
VAT 9,535 5,130
Other creditors 21,710 9,461
Accrued expenses 3,168 2,970
51,438 26,015

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.6.24 30.6.23
£    £   
Bank loans (see note 8) 7,667 11,667

Aroha Properties Limited (Registered number: 09396436)

Notes to the Financial Statements - continued
For The Year Ended 30th June 2024

8. LOANS

An analysis of the maturity of loans is given below:

30.6.24 30.6.23
£    £   
Amounts falling due between two and five years:
Bank loans - 2-5 years 7,667 11,667

9. PROVISIONS FOR LIABILITIES
30.6.24 30.6.23
£    £   
Deferred tax 1,167 1,737

Deferred
tax
£   
Balance at 1st July 2023 1,737
Credit to Income Statement during year (570 )
Balance at 30th June 2024 1,167

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.6.24 30.6.23
value: £    £   
80 Ordinary 1.00 80 80
10 Ordinary A 1.00 10 10
10 Ordinary B 1.00 10 10
100 100

11. RESERVES
Retained
earnings
£   

At 1st July 2023 109
Profit for the year 19,222
Dividends (19,060 )
At 30th June 2024 271

12. RELATED PARTY DISCLOSURES

During the year, total dividends of £19,060 were paid to the director .

13. ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party.

Chartered Certified Accountants' Report to the Director
on the Unaudited Financial Statements of
Aroha Properties Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Aroha Properties Limited for the year ended 30th June 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of Aroha Properties Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Aroha Properties Limited and state those matters that we have agreed to state to the director of Aroha Properties Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at
https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Aroha Properties Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Aroha Properties Limited. You consider that Aroha Properties Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Aroha Properties Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Wildin (Accountants & Auditors) Ltd
Kings Buildings
Lydney
Gloucestershire
GL15 5HE


Date: 23rd December 2024