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Company Registration No. 12394167 (England and Wales)
AR Development (South West) Limited Unaudited accounts for the year ended 31 January 2025
AR Development (South West) Limited Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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AR Development (South West) Limited Company Information for the year ended 31 January 2025
Director
Shane Harman
Company Number
12394167 (England and Wales)
Registered Office
ORAVIA HOUSE - LOWER FLOOR TREVARTHIAN ROAD ST AUSTELL PL25 4BH UNITED KINGDOM
Accountants
Mrs R N Pitman Portheras Accounting Ltd Tremarstan Kilhallon Cornwall PL24 2RL
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Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of AR Development (South West) Limited 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 accounts of AR Development (South West) Limited for the year ended 31 January 2025 as set out on pages 5 - 7 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
This report is made solely to the Board of Directors of AR Development (South West) Limited, as a body, in accordance with the terms of our engagement letter dated 17 July 2023. Our work has been undertaken solely to prepare for your approval the accounts of AR Development (South West) Limited and state those matters that we have agreed to state to the Board of Directors of AR Development (South West) Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than AR Development (South West) Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that AR Development (South West) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of AR Development (South West) Limited. You consider that AR Development (South West) Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of AR Development (South West) Limited. 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 accounts.
Mrs R N Pitman Chartered Certified Accountants Portheras Accounting Ltd Tremarstan Kilhallon Cornwall PL24 2RL 9 October 2025
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AR Development (South West) Limited Statement of financial position as at 31 January 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
3,743
27,600
Current assets
Debtors
5
23,400
27,518
Cash at bank and in hand
12
167
23,412
27,685
Creditors: amounts falling due within one year
6
(13,563)
(27,654)
Net current assets
9,849
31
Total assets less current liabilities
13,592
27,631
Creditors: amounts falling due after more than one year
7
(39,890)
(47,909)
Net liabilities
(26,298)
(20,278)
Capital and reserves
Profit and loss account
(26,298)
(20,278)
Shareholders' funds
(26,298)
(20,278)
For the year ending 31 January 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 10 October 2025 and were signed on its behalf by
Shane Harman Director Company Registration No. 12394167
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AR Development (South West) Limited Notes to the Accounts for the year ended 31 January 2025
1
Statutory information
AR Development (South West) Limited is a private company, limited by shares, registered in England and Wales, registration number 12394167. The registered office is ORAVIA HOUSE - LOWER FLOOR, TREVARTHIAN ROAD, ST AUSTELL, PL25 4BH, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% reducing balance
Motor vehicles
20% reducing balance
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 February 2024
8,435
28,995
37,430
Disposals
-
(28,995)
(28,995)
At 31 January 2025
8,435
-
8,435
Depreciation
At 1 February 2024
4,031
5,799
9,830
Charge for the year
661
3,866
4,527
On disposals
-
(9,665)
(9,665)
At 31 January 2025
4,692
-
4,692
Net book value
At 31 January 2025
3,743
-
3,743
At 31 January 2024
4,404
23,196
27,600
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AR Development (South West) Limited Notes to the Accounts for the year ended 31 January 2025
5
Debtors
2025
2024
£
£
Amounts falling due after more than one year
Amounts due from group undertakings etc.
23,400
15,304
Other debtors
-
12,214
23,400
27,518
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
3,939
71
Amounts owed to group undertakings and other participating interests
233
-
Other creditors
9,038
27,185
Accruals
353
398
13,563
27,654
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
39,890
47,909
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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