Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-312023-12-01falseproperty investment22truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12295069 2023-12-01 2025-03-31 12295069 2022-12-01 2023-11-30 12295069 2025-03-31 12295069 2023-11-30 12295069 c:Director1 2023-12-01 2025-03-31 12295069 d:Buildings 2025-03-31 12295069 d:Buildings 2023-11-30 12295069 d:FurnitureFittings 2023-12-01 2025-03-31 12295069 d:FurnitureFittings 2025-03-31 12295069 d:FurnitureFittings 2023-11-30 12295069 d:CurrentFinancialInstruments 2025-03-31 12295069 d:CurrentFinancialInstruments 2023-11-30 12295069 d:Non-currentFinancialInstruments 2025-03-31 12295069 d:Non-currentFinancialInstruments 2023-11-30 12295069 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 12295069 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 12295069 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 12295069 d:Non-currentFinancialInstruments d:AfterOneYear 2023-11-30 12295069 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2025-03-31 12295069 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2023-11-30 12295069 d:ShareCapital 2025-03-31 12295069 d:ShareCapital 2023-11-30 12295069 d:RevaluationReserve 2025-03-31 12295069 d:RevaluationReserve 2023-11-30 12295069 d:RetainedEarningsAccumulatedLosses 2025-03-31 12295069 d:RetainedEarningsAccumulatedLosses 2023-11-30 12295069 d:OtherDeferredTax 2025-03-31 12295069 d:OtherDeferredTax 2023-11-30 12295069 c:FRS102 2023-12-01 2025-03-31 12295069 c:AuditExempt-NoAccountantsReport 2023-12-01 2025-03-31 12295069 c:FullAccounts 2023-12-01 2025-03-31 12295069 c:PrivateLimitedCompanyLtd 2023-12-01 2025-03-31 12295069 5 2023-12-01 2025-03-31 12295069 e:PoundSterling 2023-12-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 12295069









ARIA 8 INVESTMENTS LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MARCH 2025

 
ARIA 8 INVESTMENTS LTD
REGISTERED NUMBER: 12295069

BALANCE SHEET
AS AT 31 MARCH 2025

31 March
30 November
2025
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
965,000
965,000

  
965,000
965,000

Current assets
  

Debtors: amounts falling due within one year
 5 
-
18,625

Cash at bank and in hand
 6 
65,742
47,350

  
65,742
65,975

Creditors: amounts falling due within one year
 7 
(731,704)
(735,335)

Net current liabilities
  
 
 
(665,962)
 
 
(669,360)

Total assets less current liabilities
  
299,038
295,640

Creditors: amounts falling due after more than one year
 8 
(164,939)
(164,938)

Provisions for liabilities
  

Deferred tax
 10 
(24,172)
(18,371)

  
 
 
(24,172)
 
 
(18,371)

Net assets
  
109,927
112,331


Capital and reserves
  

Called up share capital 
  
100
100

Revaluation reserve
  
72,519
78,320

Profit and loss account
  
37,308
33,911

  
109,927
112,331


Page 1

 
ARIA 8 INVESTMENTS LTD
REGISTERED NUMBER: 12295069
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025

The directors consider 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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 profit and loss account 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 12 August 2025.




M K Bansi
Director

The notes on pages 3 to 10 form part of these financial statements.

Page 2

 
ARIA 8 INVESTMENTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

1.


General information

Aria 8 Investments Ltd is a private limited liability company with share capital registered in England & Wales under company number 12295069 with its registered office at Basepoint Business Centre, 110 Butterfield, Great Marlings, Luton, Bedfordshire LU2 8DL.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
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:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.4

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.

Page 3

 
ARIA 8 INVESTMENTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the period in which they are incurred.

 
2.6

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.


 
2.7

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.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures and fittings
-
3 years

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 4

 
ARIA 8 INVESTMENTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.8

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.

 
2.9

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

 
2.10

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.

 
2.11

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.

 
2.12

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.

 
2.13

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.

Page 5

 
ARIA 8 INVESTMENTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

3.


Employees




The average monthly number of employees, including directors, during the period was 2 (2023 - 2).


4.


Tangible fixed assets







Freehold property
Fixtures and fittings
Total

£
£
£



Cost or valuation


At 1 December 2023
965,000
6,294
971,294



At 31 March 2025

965,000
6,294
971,294



Depreciation


At 1 December 2023
-
6,294
6,294



At 31 March 2025

-
6,294
6,294



Net book value



At 31 March 2025
965,000
-
965,000



At 30 November 2023
965,000
-
965,000

Cost or valuation at 31 March 2025 is as follows:

Land and buildings
£


At cost
-
At valuation:

Open market value at 30 November 2021
965,000



965,000

Page 6

 
ARIA 8 INVESTMENTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

           4.Tangible fixed assets (continued)

If the land and buildings had not been included at valuation they would have been included under the historical cost convention as follows:

31 March
30 November
2025
2023
£
£



Cost
868,309
868,309

Accumulated depreciation
(34,113)
(22,536)

Net book value
834,196
845,773


5.


Debtors

31 March
30 November
2025
2023
£
£


Trade debtors
-
18,625

-
18,625



6.


Cash and cash equivalents

31 March
30 November
2025
2023
£
£

Cash at bank and in hand
65,742
47,350

65,742
47,350


Page 7

 
ARIA 8 INVESTMENTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

7.


Creditors: Amounts falling due within one year

31 March
30 November
2025
2023
£
£

Corporation tax
5,574
8,287

Other creditors
722,921
718,621

Accruals and deferred income
3,209
8,427

731,704
735,335



8.


Creditors: Amounts falling due after more than one year

31 March
30 November
2025
2023
£
£

Bank loans
164,939
164,938

164,939
164,938


The following liabilities were secured:

31 March
30 November
2025
2023
£
£



Bank loans
164,938
164,938

164,938
164,938

Details of security provided:

The bank loans are secured on one of the company's investment properties.

Page 8

 
ARIA 8 INVESTMENTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

9.


Loans


Analysis of the maturity of loans is given below:


31 March
30 November
2025
2023
£
£




Amounts falling due after more than 5 years

Bank loans
164,939
164,938

164,939
164,938

164,939
164,938



10.


Deferred taxation






2025


£






At beginning of year
(18,371)


Charged to profit or loss
(5,801)



At end of year
(24,172)

The provision for deferred taxation is made up as follows:

31 March
30 November
2025
2023
£
£


Unrealised gains on revaluation
(24,173)
(18,371)

(24,173)
(18,371)

Page 9

 
ARIA 8 INVESTMENTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

11.


Related party transactions

The Estate of Mr K Bansi, the ex-director, has made loans to the company. As at 31 March 2025 the company owed the director £503,621 (30 November 2023: £503,621).
The company has received a loan from Aria 8 Limited, a company with common directors and shareholders, As at 31 March 2025 the company owed Aria 8 Limited £219,300 (30 November 2023: £215,000).


12.


Controlling party

The immediate and ultimate controlling party is The Estate of Mr K Bansi, the ex-director, by virtue of the interest in the company's share capital.

 
Page 10