For the financial year ended 31 March 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 of its financial statements for the year in question in accordance with section 476.

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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

AR Group Estates Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Unit 20 Trident Park, Trident Way, Blackburn, Lancashire, BB1 3NU.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company is reliant upon the financial support of its directors and connected companies in order to meet its liabilities as they fall due. The directors have indicated that this support will continue for the foreseeable future and, as a result, have continued to adopt the going concern basis in preparing the financial statements.

Turnover represents rental income and amounts receivables for management services provided.

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

The tax expense represents the tax currently payable.

The average monthly number of persons (including directors) employed by the company during the year was:

The investment properties are included in the financial statements at their historic cost. The directors believe

that the market value of the investment properties at the balance sheet date is not materially different from

their cost.

Other debtors comprise amounts owed by connected companies.

Other creditors comprises amounts owed to connected companies of £116,709 (2024 - £116,709), other loans of £5,500 (2024 - £5,500), directors' loan account of £30,190 (2024 - £35,190) and accruals of £2,739 (2024 - £1,650).