Dry Arch Real Estate Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 10810195

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		48,231		58,084
Investment Properties	5		9,677,045		7,177,242

			9,725,276		7,235,326
CURRENT ASSETS
Debtors	6	72,161		42,926
Cash at bank and in hand		36,802		883

		108,963		43,809
Creditors: Amounts Falling Due Within One Year	7	(570 )		(11,965 )

NET CURRENT ASSETS (LIABILITIES)			108,393		31,844

TOTAL ASSETS LESS CURRENT LIABILITIES			9,833,669		7,267,170

Creditors: Amounts Falling Due After More Than One Year	8		(5,444,111 )		(5,412,054 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	10		(877,243 )		(507,856 )

NET ASSETS			3,512,315		1,347,260

CAPITAL AND RESERVES
Called up share capital	11		100		100
Fair value reserve	13		3,845,269		1,760,536
Profit and Loss Account			(333,054 )		(413,376 )

SHAREHOLDERS' FUNDS			3,512,315		1,347,260

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Dry Arch Real Estate Ltd

Balance Sheet (continued)

As At 30 June 2025

For the 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.

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

The directors acknowledge their 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

H Padbury

Director

7 October 2025

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Dry Arch Real Estate Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10810195 . The registered office is Stanway House , Almondsbury Business Centre , Bristol , BS32 4QH.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. 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.

2.4. 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:

Fixtures & Fittings	20% on a reducing balance basis
Computer Equipment	20% on a reducing balance basis

2.5. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

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Dry Arch Real Estate Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost or Valuation
As at 1 July 2024	88,920	1,218	90,138
Additions	1,175	-	1,175

As at 30 June 2025	90,095	1,218	91,313

Depreciation
As at 1 July 2024	31,615	439	32,054
Provided during the period	10,872	156	11,028

As at 30 June 2025	42,487	595	43,082

Net Book Value
As at 30 June 2025	47,608	623	48,231

As at 1 July 2024	57,305	779	58,084

5. Investment Property

	2025
	£
Fair Value
As at 1 July 2024	7,177,242
Additions	20,950
Revaluations	2,478,853

As at 30 June 2025	9,677,045

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	72,161	42,926

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	(535 )	7,675
Bank loans and overdrafts	24	-
Other creditors	-	3,419
Taxation and social security	1,081	871

	570	11,965

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Dry Arch Real Estate Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

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

	2025	2024
	£	£
Bank loans	5,444,111	5,412,054

9. Secured Creditors

Of the creditors the following amounts are secured.

The below bank loans are secured on the investment properties. They are interest only with a term of 25 years.

	2025		2024
	£		£
Bank loans and overdrafts	5,444,110		5,406,221

10. Deferred Taxation

	2025	2024
	£	£
Timing differences	(9,163)
Brought forward losses	33,897
Ringfenced on revaluation of investment property	(901,977)	(507,856)
Total	(877,243)	(507,856)

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	877,243	507,856

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

12. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 July 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 30 June 2025
	£	£	£	£	£
Mr Harry Padbury	19,918	-	12,253	-	7,665
Mr Samuel Padbury	14,907	46,478	-	-	61,385

The above loan is unsecured, interest free and repayable on demand.

13. Reserves

	Fair Value Reserve
	£
As at 1 July 2024	1,760,536
Movements in fair value reserve	2,084,733

As at 30 June 2025	3,845,269

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Dry Arch Real Estate Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

14. Controlling Party Not Known

There is no ultimate controlling party due to each shareholder owning an equal proportion of the total issued share capital.

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