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Registered number: 11997777 ARBRIS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2024
ARBRIS LIMITED COMPANY INFORMATION
Director | N Hasani
Registered number | 11997777
Registered office | 8th Floor South Reading Bridge House
| George Street
| Reading
| Berkshire
| RG1 8LS
Accountants | James Cowper Kreston
| Chartered Accountants
| Reading Bridge House
| George Street
| Reading
| Berkshire
| RG1 8LS
ARBRIS LIMITED CONTENTS
| Page
Balance Sheet | 1 - 2
Statement of Changes in Equity | 3
Notes to the Financial Statements | 4 - 9
ARBRIS LIMITED REGISTERED NUMBER: 11997777 BALANCE SHEET AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 4 |  | 700,000 |  | 700,000
|  |  | 700,000 |  | 700,000
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 17,951 |  | 7,898 |
Cash at bank and in hand |  | 92,072 |  | 146,487 |
|  | 110,023 |  | 154,385 |
Creditors: amounts falling due within one year | 6 | (183,619) |  | (200,313) |
Net current liabilities |  |  | (73,596) |  | (45,928)
Total assets less current liabilities |  |  | 626,404 |  | 654,072
Creditors: amounts falling due after more than one year | 7 |  | (505,050) |  | (527,692)
Provisions for liabilities |  |  |  |  |
Deferred tax | 9 | (26,808) |  | (26,808) |
|  |  | (26,808) |  | (26,808)
Net assets |  |  | 94,546 |  | 99,572
Capital and reserves |  |  |  |  |
Called up share capital | 10 |  | 100 |  | 100
Investment property reserve |  |  | 80,422 |  | 80,422
Profit and loss account |  |  | 14,024 |  | 19,050
|  |  | 94,546 |  | 99,572
The director considers 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 year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his 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 statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. Page 1
ARBRIS LIMITED REGISTERED NUMBER: 11997777 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2024 The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
N Hasani
Director
Date: 17 September 2025
The notes on pages 4 to 9 form part of these financial statements. Page 2
ARBRIS LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 DECEMBER 2024
| Called up share capital | Investment property revaluation reserve | Profit and loss account | Total equity
| £ | £ | £ | £
At 1 January 2024 | 100 | 80,422 | 19,050 | 99,572
Loss for the year | - | - | (5,026) | (5,026)
At 31 December 2024 | 100 | 80,422 | 14,024 | 94,546
STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 DECEMBER 2023
| Called up share capital | Investment property revaluation reserve | Profit and loss account | Total equity
| £ | £ | £ | £
At 1 January 2023 | 100 | - | 12,732 | 12,832
Profit for the year | - | - | 86,740 | 86,740
Transfer between reserves | - | 80,422 | (80,422) | -
At 31 December 2023 | 100 | 80,422 | 19,050 | 99,572
| The notes on pages 4 to 9 form part of these financial statements.
Page 3
ARBRIS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | General information
Arbris Limited is a private company, limited by share capital and incorporated in England and Wales. The company's registered office is 8th Floor South Reading Bridge House, George Street, Reading, RG1 8LS. 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 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 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.
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 4
ARBRIS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.6 | Current and deferred taxation
The tax expense for the year 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 | Investment property
Investment property is carried at fair value determined annually by the director. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.8 | 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.
| 2.9 | 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.
| 2.10 | 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. Page 5
ARBRIS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.11 | 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.
| 2.12 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Basic financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2023 - 1).
Page 6
ARBRIS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
4. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 January 2024 | 700,000
| At 31 December 2024 | 700,000
The 2024 valuations were made by the director, on an open market value for existing use basis.
| If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Historic cost | 592,770 | 592,770
5. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Other debtors | 17,681 | 7,898
| Prepayments and accrued income | 270 | -
|  | 17,951 | 7,898
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Bank loans | 31,500 | 31,500
| Corporation tax | - | 5,311
| Other taxation and social security | 2,941 | 2,666
| Other creditors | 140,816 | 152,574
| Accruals and deferred income | 8,362 | 8,262
|  | 183,619 | 200,313
Page 7
ARBRIS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Bank loans | 505,050 | 527,692
| The following liabilities were secured:
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Bank loans | 536,550 | 559,192
| Details of security provided:
Bank loans are secured by the investment property.
8. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 31,500 | 31,500
| Amounts falling due 1-2 years |  |
| Bank loans | 31,500 | 31,500
| Amounts falling due 2-5 years |  |
| Bank loans | 473,550 | 496,192
|  | 536,550 | 559,192
Page 8
ARBRIS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
9. | Deferred taxation
|  | 2024 | 2023
|  | £ | £
| At beginning of year | (26,808) | -
| Charged to profit or loss | - | (26,808)
| At end of year | (26,808) | (26,808)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Capital gains | (26,808) | (26,808)
10. | Share capital
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 75 (2023 - 75) Ordinary A shares of £1.00 each | 75 | 75
|  | 25 (2023 - 25) Ordinary B shares of £1.00 each | 25 | 25
|  |  | 100 | 100
11. | Related party transactions
| As at 31 December 2024, the director owed £17,581 (2023: £7,798) to the company. Included in other creditors is £140,816 (2023: £152,574) owed to Oliver & Hasani Limited, a company under common control. During the year rent of £47,500 (2023: £40,000) was received from Oliver & Hasani Limited.
12. | Controlling party
The company is controlled by N Hasani who is the sole director and majority shareholder.
Page 9