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REGISTERED NUMBER: 11524099 (England and Wales)














Unaudited Financial Statements

for the Year Ended 31 August 2024

for

ARR Investment Partners Ltd

ARR Investment Partners Ltd (Registered number: 11524099)






Contents of the Financial Statements
for the year ended 31 August 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


ARR Investment Partners Ltd

Company Information
for the year ended 31 August 2024







DIRECTOR: C Putz





REGISTERED OFFICE: 9 Argyll Street
6th Floor
London
W1F 7TG





REGISTERED NUMBER: 11524099 (England and Wales)





ACCOUNTANTS: ah partnership
Chartered Accountants
Stanley House
49 Dartford Road
Sevenoaks
Kent
TN13 3TE

ARR Investment Partners Ltd (Registered number: 11524099)

Statement of Financial Position
31 August 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 1,484 1,788
Investments 5 648,310 440,590
649,794 442,378

CURRENT ASSETS
Debtors 6 2,987 5,669
Prepayments and accrued income 21,900 -
Cash at bank 125,558 18,211
150,445 23,880
CREDITORS
Amounts falling due within one year 7 128,271 105,468
NET CURRENT ASSETS/(LIABILITIES) 22,174 (81,588 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

671,968

360,790

CREDITORS
Amounts falling due after more than one year 8 (32,076 ) (38,091 )

PROVISIONS FOR LIABILITIES (372 ) (436 )
NET ASSETS 639,520 322,263

ARR Investment Partners Ltd (Registered number: 11524099)

Statement of Financial Position - continued
31 August 2024

2024 2023
Notes £    £    £   
CAPITAL AND RESERVES
Called up share capital 9 10 10
Revaluation reserve 10 20,984 26,504
Retained earnings 618,526 295,749
SHAREHOLDERS' FUNDS 639,520 322,263

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 by the director and authorised for issue on 27 May 2025 and were signed by:





C Putz - Director


ARR Investment Partners Ltd (Registered number: 11524099)

Notes to the Financial Statements
for the year ended 31 August 2024

1. STATUTORY INFORMATION

ARR Investment Partners Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.
Plant and machinery etc - 33% on cost

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

ARR Investment Partners Ltd (Registered number: 11524099)

Notes to the Financial Statements - continued
for the year ended 31 August 2024

2. ACCOUNTING POLICIES - continued

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Unrealised gains on investments
Unrealised gains on investments are recognised directly through the Revaluation Reserve. Investments are included at closing valuation at the balance sheet date.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 3 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2023 5,240
Additions 1,024
At 31 August 2024 6,264
DEPRECIATION
At 1 September 2023 3,452
Charge for year 1,328
At 31 August 2024 4,780
NET BOOK VALUE
At 31 August 2024 1,484
At 31 August 2023 1,788

ARR Investment Partners Ltd (Registered number: 11524099)

Notes to the Financial Statements - continued
for the year ended 31 August 2024

5. FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:
2024 2023
£    £   
Brought forward 440,590 118,109
Funds added 23,000 339,017
Gain/loss on trading 201,645 (25,985 )
Revaluations (5,520 ) 16,988
Dividends 4,643 (99 )
Interest and fees (16,048 ) (7,440 )
648,310 440,590

The market value of investments held with Interactive Brokers at year end was £648,310.

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 2,987 5,669

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 6,014 6,014
Trade creditors 109 -
Taxation and social security 116,572 71,930
Other creditors 5,576 27,524
128,271 105,468

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 32,076 38,091

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 8,019 14,034

ARR Investment Partners Ltd (Registered number: 11524099)

Notes to the Financial Statements - continued
for the year ended 31 August 2024

9. CALLED UP SHARE CAPITAL

Allotted and issued:
Number: Class: Nominal 2024 2023
value: £    £   
100 Share capital 1 10p 10 10

10. RESERVES
Revaluation
reserve
£   
At 1 September 2023 26,504
Revaluation of investments (5,520 )

At 31 August 2024 20,984

11. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2024 and 31 August 2023:

2024 2023
£    £   
C Putz
Balance outstanding at start of year (23,366 ) (22,213 )
Amounts advanced 53,366 10,000
Amounts repaid (31,000 ) (11,153 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (1,000 ) (23,366 )

12. ULTIMATE CONTROLLING PARTY

The controlling party is C Putz.

The ultimate controlling party is C Putz.