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Registration number: 12702541

ARKL Homes Limited
Annual Report and Unaudited Abridged Financial Statements
for the Year Ended 30 June 2025

ARKL Homes Limited

Contents

Company Information | 1
Abridged Balance Sheet | 2 to 3
Notes to the Unaudited Abridged Financial Statements | 4 to 5

ARKL Homes Limited

Company Information

Directors | K James L Rodrigues-James

Registered office | 13 The Crescent London N11 3HN

ARKL Homes Limited

(Registration number: 12702541)
Abridged Balance Sheet as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investment property |  | 574,000 | 563,800
Current assets |  |  |
Cash at bank and in hand |  | 14,262 | 6,169
Creditors: Amounts falling due within one year |  | (176,033) | (170,575)
Net current liabilities |  | (161,771) | (164,406)
Total assets less current liabilities |  | 412,229 | 399,394
Creditors: Amounts falling due after more than one year |  | (297,075) | (303,804)
Provisions for liabilities |  | (1,938) | (18,620)
Net assets |  | 113,216 | 76,970
Capital and reserves |  |  |
Called up share capital |  | 2 | 2
Revaluation reserve |  | 108,200 | 98,000
Retained earnings |  | 5,014 | (21,032)
Shareholders' funds |  | 113,216 | 76,970

For the financial year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the Board on 12 September 2025 and signed on its behalf by:

ARKL Homes Limited

(Registration number: 12702541)
Abridged Balance Sheet as at 30 June 2025

......................................... K James Director | ......................................... L Rodrigues-James Director |

ARKL Homes Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2025

1 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

ARKL Homes Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2025

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

2 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 1 (2024 - 2).

3 | Tangible assets

Investment properties

| 2025 £
At 1 July | 563,800
Fair value adjustments | 10,200
At 30 June | 574,000

There has been no valuation of investment property by an independent valuer.

4 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 2 | 2 | 2 | 2