ARS REI U.K. LTD.

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 07316568

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		14,622		84,098

			14,622		84,098
CURRENT ASSETS
Stocks	5	254,750		155,182
Debtors	6	878,511		798,078
Cash at bank and in hand		118,751		108,883

		1,252,012		1,062,143
Creditors: Amounts Falling Due Within One Year	7	(837,417 )		(774,167 )

NET CURRENT ASSETS (LIABILITIES)			414,595		287,976

TOTAL ASSETS LESS CURRENT LIABILITIES			429,217		372,074

Creditors: Amounts Falling Due After More Than One Year	8		(1,391,401 )		(1,395,011 )

NET LIABILITIES			(962,184 )		(1,022,937 )

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			(962,185 )		(1,022,938 )

SHAREHOLDERS' FUNDS			(962,184)		(1,022,937)

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ARS REI U.K. LTD.

Balance Sheet (continued)

As At 31 December 2024

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Jose Azulay Azulay

Director

01/09/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

ARS REI U.K. LTD. is a private company, limited by shares, incorporated in England & Wales, registered number 07316568 . The registered office is Elscot House, Arcadia Avenue, London, N3 2JU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	over 10 years
Plant & Machinery	10% on net book value

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 8 (2023: 8)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Total
	£	£	£
Cost
As at 1 January 2024	500,000	189,600	689,600

As at 31 December 2024	500,000	189,600	689,600

Depreciation
As at 1 January 2024	445,833	159,669	605,502
Provided during the period	50,000	19,476	69,476

As at 31 December 2024	495,833	179,145	674,978

...CONTINUED

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ARS REI U.K. LTD.

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

Net Book Value
As at 31 December 2024	4,167	10,455	14,622

As at 1 January 2024	54,167	29,931	84,098

5. Stocks

	2024	2023
	£	£
Stock	254,750	155,182

6. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	153,415	117,829
Amounts owed by group undertakings	418,257	-
Other debtors	306,839	680,249

	878,511	798,078

7. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	24,139	55,946
Other taxes and social security	19,143	24,779
VAT	50,044	29,934
Amounts owed to group undertakings	744,091	663,508

	837,417	774,167

8. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Other creditors	1,391,401	1,395,011

9. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	1	1

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