Registered number
11375380
ARYAM HOUSING LTD
Filleted Abridged Accounts
31 May 2025
ARYAM HOUSING LTD
Registered number: 11375380
Abridged Balance Sheet
as at 31 May 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 726,336 726,336
Current assets
Debtors 100 1,194
Cash at bank and in hand 48,062 36,523
48,162 37,717
Creditors: amounts falling due within one year (7,065) (8,867)
Net current assets 41,097 28,850
Total assets less current liabilities 767,433 755,186
Creditors: amounts falling due after more than one year (764,430) (764,430)
Net assets/(liabilities) 3,003 (9,244)
Capital and reserves
Called up share capital 100 100
Profit and loss account 2,903 (9,344)
Shareholders' funds 3,003 (9,244)
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A) of the Companies Act 2006.
Gopal Gupta
Director
Approved by the board on 26 August 2025
ARYAM HOUSING LTD
Notes to the Abridged Accounts
for the year ended 31 May 2025
1 Accounting policies
Basis of preparation
The abridged accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings over 50 years
Leasehold land and buildings over the lease term
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment over 5 years
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 0 0
3 Tangible fixed assets
Total
£
Cost
At 1 June 2024 747,668
At 31 May 2025 747,668
Depreciation
At 1 June 2024 21,332
At 31 May 2025 21,332
Net book value
At 31 May 2025 726,336
At 31 May 2024 726,336
4 Related party transactions
As of the balance sheet date, the company has received an interest-free intercompany loan of £393,700 from ARYAM CONSULTING LIMITED for the purpose of purchasing the property and covering its expenses.
5 Other information
ARYAM HOUSING LTD is a private company limited by shares and incorporated in England. Its registered office is:
9 Waltham Close
Crayford
Dartford
England
DA1 3LT
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