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UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

FOR

ARABICA HOUSE LIMITED

ARABICA HOUSE LIMITED (REGISTERED NUMBER: 03560929)






CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


ARABICA HOUSE LIMITED

COMPANY INFORMATION
For The Year Ended 30 June 2024







DIRECTORS: M M Smith
C R Smith





REGISTERED OFFICE: Arabica House
Ebberns Road
Apsley
Hemel Hempstead
Hertfordshire
HP3 9RD





REGISTERED NUMBER: 03560929 (England and Wales)






ARABICA HOUSE LIMITED (REGISTERED NUMBER: 03560929)

BALANCE SHEET
30 June 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Investment property 4 1,723,402 1,723,402

CURRENT ASSETS
Debtors 5 139,285 155,056
Cash at bank 8,117 3,991
147,402 159,047
CREDITORS
Amounts falling due within one year 6 20,329 21,193
NET CURRENT ASSETS 127,073 137,854
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,850,475

1,861,256

CREDITORS
Amounts falling due after more than one year 7 (344,176 ) (361,816 )

PROVISIONS FOR LIABILITIES (237,229 ) (237,229 )
NET ASSETS 1,269,070 1,262,211

CAPITAL AND RESERVES
Called up share capital 9 154,735 154,735
Revaluation reserve 10 1,030,859 1,030,859
Retained earnings 83,476 76,617
SHAREHOLDERS' FUNDS 1,269,070 1,262,211

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 25 June 2025 and were signed on its behalf by:





M M Smith - Director


ARABICA HOUSE LIMITED (REGISTERED NUMBER: 03560929)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 30 June 2024

1. STATUTORY INFORMATION

Arabica House 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 as modified by the revaluation of certain assets.

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

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3. EMPLOYEES AND DIRECTORS

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

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 July 2023
and 30 June 2024 1,723,402
NET BOOK VALUE
At 30 June 2024 1,723,402
At 30 June 2023 1,723,402

Fair value at 30 June 2024 is represented by:
£   
Valuation in 2024 1,723,402

ARABICA HOUSE LIMITED (REGISTERED NUMBER: 03560929)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 30 June 2024

4. INVESTMENT PROPERTY - continued

If investment property had not been revalued it would have been included at the following historical cost:

2024 2023
£    £   
Cost 455,314 455,314

Investment property was valued on an open market basis on 30 June 2024 by the directors .

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed by related undertakings 108,516 124,713
Other debtors 30,769 30,343
139,285 155,056

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 9,500 9,200
Trade creditors - 3,033
Taxation and social security 6,645 5,036
Other creditors 4,184 3,924
20,329 21,193

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 344,176 361,816

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 301,176 320,316

8. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 353,676 371,016

The bank loan is secured by a fixed charge over all fixed assets of the business.

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
154,735 Ordinary £1 154,735 154,735

ARABICA HOUSE LIMITED (REGISTERED NUMBER: 03560929)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 30 June 2024

10. RESERVES
Revaluation
reserve
£   
At 1 July 2023
and 30 June 2024 1,030,859