ACCOUNTS - Final Accounts preparation

Registered number: 11136523

A & R DEVELOPERS LTD

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2025

A & R DEVELOPERS LTD

COMPANY INFORMATION

Directors	A A Barnes
	T P Barnes
	C D Stevens
	R P Stevens


Registered number	11136523


Registered office	7 The Close
	Norwich
	England
	NR1 4DJ


Accountants	MA Partners LLP
	Chartered Accountants
	7 The Close
	Norwich
	Norfolk
	NR1 4DJ

A & R DEVELOPERS LTD

CONTENTS

	Page
Accountants' report	1
Balance sheet	2 - 3
Notes to the financial statements	4 - 5

A & R DEVELOPERS LTD

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF A & R DEVELOPERS LTD
FOR THE YEAR ENDED 31 JANUARY 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of A & R Developers Ltd for the year ended 31 January 2025 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of directors of A & R Developers Ltd, as a body, in accordance with the terms of our engagement letter dated 2 November 2023. Our work has been undertaken solely to prepare for your approval the financial statements of A & R Developers Ltd and state those matters that we have agreed to state to the Board of directors of A & R Developers Ltd, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than A & R Developers Ltd and its Board of directors, as a body, for our work or for this report.

It is your duty to ensure that A & R Developers Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of A & R Developers Ltd. You consider that A & R Developers Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of A & R Developers Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

MA Partners LLP

Chartered Accountants

7 The Close

Norwich

Norfolk

NR1 4DJ

4 April 2025

Page 1

A & R DEVELOPERS LTD

REGISTERED NUMBER: 11136523

BALANCE SHEET

AS AT 31 JANUARY 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	383,178		409,078
Cash at bank and in hand		607		322
		383,785		409,400
Creditors: amounts falling due within one year	5	(379,316)		(402,856)
Net current assets			4,469		6,544
Total assets less current liabilities			4,469		6,544

Net assets			4,469		6,544

Capital and reserves
Called up share capital	7	100	100
Profit and loss account		4,369	6,444
		4,469	6,544

Page 2

A & R DEVELOPERS LTD

REGISTERED NUMBER: 11136523

BALANCE SHEET (CONTINUED)

AS AT 31 JANUARY 2025

For the year ended 31 January 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

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 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 4 April 2025.

A A Barnes

Director

The notes on pages 4 to 5 form part of these financial statements.

Page 3

A & R DEVELOPERS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

1.	General information

The Company is a private company limited by shares. It is both incorporated and domiciled in England and Wales. The address of its registered office is 7 The Close, Norwich, Norfolk, NR1 4DJ.
The Company is not trading.

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.

2.2

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.3

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.

2.4

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.

2.5

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.

2.6

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors.
Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Page 4

A & R DEVELOPERS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

Employees

The average monthly number of employees, including directors, during the year was 4 (2024 - 4).

Debtors

					2025	2024
					£	£


Other debtors	383,078	408,978
Called up share capital not paid	100	100
	383,178	409,078

5.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Other taxation and social security	-	1,588
Other creditors	378,243	400,243
Accruals and deferred income	1,073	1,025
	379,316	402,856

6.	Creditors: Amounts falling due after more than one year

7.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

100 Ordinary shares of £1.00 each	100	100

8.	Related party transactions
	At 31 January 2025 the Company owed £374,743 (2024: £396,743) to the directors.

Page 5