Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-27 2024-09-27 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-04-01 false The principal activity of the company continued to be that of rental property.0 0 true true false 11056652 2023-04-01 2024-09-27 11056652 2022-04-01 2023-03-31 11056652 2024-09-27 11056652 2023-03-31 11056652 2022-04-01 11056652 c:Director1 2023-04-01 2024-09-27 11056652 d:Buildings 2024-09-27 11056652 d:Buildings 2023-03-31 11056652 d:CurrentFinancialInstruments 2024-09-27 11056652 d:CurrentFinancialInstruments 2023-03-31 11056652 d:Non-currentFinancialInstruments 2024-09-27 11056652 d:Non-currentFinancialInstruments 2023-03-31 11056652 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-27 11056652 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 11056652 d:Non-currentFinancialInstruments d:AfterOneYear 2024-09-27 11056652 d:Non-currentFinancialInstruments d:AfterOneYear 2023-03-31 11056652 d:ShareCapital 2023-04-01 2024-09-27 11056652 d:ShareCapital 2024-09-27 11056652 d:ShareCapital 2022-04-01 2023-03-31 11056652 d:ShareCapital 2023-03-31 11056652 d:ShareCapital 2022-04-01 11056652 d:RevaluationReserve 2023-04-01 2024-09-27 11056652 d:RevaluationReserve 2024-09-27 11056652 d:RevaluationReserve 2022-04-01 2023-03-31 11056652 d:RevaluationReserve 2023-03-31 11056652 d:RevaluationReserve 2022-04-01 11056652 d:RetainedEarningsAccumulatedLosses 2023-04-01 2024-09-27 11056652 d:RetainedEarningsAccumulatedLosses 2024-09-27 11056652 d:RetainedEarningsAccumulatedLosses 2022-04-01 2023-03-31 11056652 d:RetainedEarningsAccumulatedLosses 2023-03-31 11056652 d:RetainedEarningsAccumulatedLosses 2022-04-01 11056652 c:FRS102 2023-04-01 2024-09-27 11056652 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-09-27 11056652 c:FullAccounts 2023-04-01 2024-09-27 11056652 c:PrivateLimitedCompanyLtd 2023-04-01 2024-09-27 11056652 5 2023-04-01 2024-09-27 11056652 e:PoundSterling 2023-04-01 2024-09-27 iso4217:GBP xbrli:pure

Registered number: 11056652 ARC Bemish Road Limited UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 27 SEPTEMBER 2024
ARC BEMISH ROAD LIMITED REGISTERED NUMBER: 11056652 BALANCE SHEET AS AT 27 SEPTEMBER 2024
|  | 27 September |  | 31 March
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 560,174 |  | 560,174
|  |  | 560,174 |  | 560,174
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 15,786 |  | - |
Cash at bank and in hand | 6 | 2,153 |  | 1,197 |
|  | 17,939 |  | 1,197 |
Creditors: amounts falling due within one year | 7 | (192,339) |  | (172,259) |
Net current liabilities |  |  | (174,400) |  | (171,062)
Total assets less current liabilities |  |  | 385,774 |  | 389,112
Creditors: amounts falling due after more than one year | 8 |  | (535,500) |  | (535,500)
Net liabilities |  |  | (149,726) |  | (146,388)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Revaluation reserve |  |  | (58,040) |  | (58,040)
Profit and loss account |  |  | (91,786) |  | (88,448)
|  |  | (149,726) |  | (146,388)
Page 1
ARC BEMISH ROAD LIMITED REGISTERED NUMBER: 11056652 BALANCE SHEET (CONTINUED) AS AT 27 SEPTEMBER 2024 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 20 June 2025.
Mohammed Adnan Imam
Director
The notes on pages 5 to 10 form part of these financial statements. Page 2
ARC BEMISH ROAD LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE PERIOD ENDED 27 SEPTEMBER 2024
| Called up share capital | Revaluation reserve | Profit and loss account | Total equity
| £ | £ | £ | £
At 1 April 2023 | 100 | (58,040) | (88,448) | (146,388)
Comprehensive income for the period |  |  |  |
Loss for the period | - | - | (3,338) | (3,338)
Other comprehensive income for the period | - | - | - | -
Total comprehensive income for the period | - | - | (3,338) | (3,338)
Total transactions with owners | - | - | - | -
At 27 September 2024 | 100 | (58,040) | (91,786) | (149,726)
| The notes on pages 5 to 10 form part of these financial statements.
Page 3
ARC BEMISH ROAD LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE PERIOD ENDED 31 MARCH 2023
| Called up share capital | Revaluation reserve | Profit and loss account | Total equity
| £ | £ | £ | £
At 1 April 2022 | 100 | (58,040) | (9,936) | (67,876)
Comprehensive income for the year |  |  |  |
Loss for the year | - | - | (78,512) | (78,512)
Other comprehensive income for the year | - | - | - | -
Total comprehensive income for the year | - | - | (78,512) | (78,512)
Total transactions with owners | - | - | - | -
At 31 March 2023 | 100 | (58,040) | (88,448) | (146,388)
| The notes on pages 5 to 10 form part of these financial statements.
Page 4
ARC BEMISH ROAD LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 27 SEPTEMBER 2024
1. | General information
The company is a members limited liability company incorporated in the United Kingdom. The registered address of the company is: 22 Gilbert Street London W1K 5HD The principal activity is that of investment rental property. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:
| 2.3 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.4 | Borrowing costs
All borrowing costs are recognised in profit or loss in the period in which they are incurred. Page 5
ARC BEMISH ROAD LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 27 SEPTEMBER 2024 2.Accounting policies (continued)
| 2.5 | Current and deferred taxation
The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Land is not depreciated. Depreciation on other assets is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis: The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 6
ARC BEMISH ROAD LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 27 SEPTEMBER 2024 2.Accounting policies (continued)
| 2.7 | Revaluation of tangible fixed assets
Individual freehold and leasehold properties are carried at current year value at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the balance sheet date. Fair values are determined from market based evidence normally undertaken by professionally qualified valuers. Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.
| 2.8 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.9 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.10 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.11 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
3. | Employees
| The Company has no employees other than the directors, who did not receive any remuneration (2023 - £NIL).
Page 7
ARC BEMISH ROAD LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 27 SEPTEMBER 2024
4. | Tangible fixed assets
|  | Freehold property
|  | £
| Cost or valuation |
| At 1 April 2023 | 560,174
| At 27 September 2024 | 560,174
| Net book value |
| At 27 September 2024 | 560,174
| At 31 March 2023 | 560,174
5. | Debtors
|  |  |  |  | 27 September | 31 March
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Amounts owed by group undertakings | (1) | -
| Other debtors | 15,787 | -
|  | 15,786 | -
6. | Cash and cash equivalents
|  |  |  |  | 27 September | 31 March
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | 2,153 | 1,197
|  | 2,153 | 1,197
Page 8
ARC BEMISH ROAD LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 27 SEPTEMBER 2024
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 27 September | 31 March
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Bank loans | 33,530 | 40,686
| Other creditors | 158,809 | 131,573
|  | 192,339 | 172,259
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 27 September | 31 March
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Bank loans | 535,500 | 535,500
|  | 535,500 | 535,500
| The following liabilities were secured:
|  |  |  |  | 27 September | 31 March
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Bank loan | 535,500 | 535,500
|  | 535,500 | 535,500
| Details of security provided:
Bank loan of £535,500 (2023: £535,500) was secured into the assets of the company.
9. | Deferred taxation
| The provision for deferred taxation is made up as follows:
Page 9
ARC BEMISH ROAD LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 27 SEPTEMBER 2024
10. | Related party transactions
| As at the year end the company owes to IPE Group (Holdings) Ltd for £15,787 (2023:£129,264) the ultimate parent compny up until 15/09/2024. As of the reporting period, Mr. Mohammed Adnan Imam is the controlling party of the company by virtue of his
11. | Controlling party
The ultimate controlling party is Mohammed Adnan Imam by virtue of his shareholding.
Page 10