Company No: 00846323 (England and Wales)

Contents

• Accountants' Report
• Balance Sheet
• Notes to the Financial Statements

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Aorangi Limited for the financial year ended 31 January 2025 which comprise the Balance Sheet and the related notes 1 to 10 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 www.icaew.com/regulation.

It is your duty to ensure that Aorangi Limited 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 profit of Aorangi Limited. You consider that Aorangi Limited is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of Aorangi 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 financial statements.

This report is made solely to the Director of Aorangi Limited, as a body, in accordance with the terms of our engagement letter dated 10 February 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Aorangi Limited and state those matters that we have agreed to state to the director of Aorangi Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Aorangi Limited and its Director as a body for our work or for this report.

Kreston Reeves LLP
Chartered Accountants

2nd Floor
168 Shoreditch High Street
London
E1 6RA

27 October 2025

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	460,000		375,892
Investments	4	127,674		69,133
		587,674		445,025
Current assets
Debtors	5	263,760		263,160
Cash at bank and in hand	6	432,179		441,455
		695,939		704,615
Creditors: amounts falling due within one year	7	( 62,709)		( 62,710)
Net current assets		633,230		641,905
Total assets less current liabilities		1,220,904		1,086,930
Net assets		1,220,904		1,086,930
Capital and reserves
Called-up share capital		100		100
Revaluation reserve	9	374,176		290,068
Other reserves		100,615		100,615
Profit and loss account		746,013		696,147
Total shareholders' funds		1,220,904		1,086,930

For the financial 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.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Aorangi Limited (registered number: 00846323) were approved and authorised for issue by the Director on 27 October 2025. They were signed on its behalf by:

Miriam Rachel Emily Cohen Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Aorangi Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 2nd Floor 168 Shoreditch High Street, London, E1 6RA, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

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.

Interest income

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

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings

Individual freehold and leasehold properties are carried at current year value at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the balance sheet date.

Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.

Trade and other debtors

Short term debtors are measured at transaction price, less any impairment.

Cash and cash equivalents

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 creditors: amounts falling due within one year.

Trade and other creditors

Short term creditors are measured at the transaction price.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Tangible assets

	Land and buildings		Total
	£		£
Cost
At 01 February 2024	382,874		382,874
Revaluations	84,108		84,108
At 31 January 2025	466,982		466,982
Accumulated depreciation
At 01 February 2024	6,982		6,982
At 31 January 2025	6,982		6,982
Net book value
At 31 January 2025	460,000		460,000
At 31 January 2024	375,892		375,892

4. Fixed asset investments

	Listed investments		Other investments		Total
	£		£		£
Cost or valuation before impairment
At 01 February 2024	4,271		68,900		73,171
Revaluations	0		58,600		58,600
At 31 January 2025	4,271		127,500		131,771
Provisions for impairment
At 01 February 2024	4,038		0		4,038
Impairment	59		0		59
At 31 January 2025	4,097		0		4,097
Carrying value at 31 January 2025	174		127,500		127,674
Carrying value at 31 January 2024	233		68,900		69,133

5. Debtors

	2025		2024
	£		£
Other debtors	263,760		263,160

6. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	432,179		441,455

7. Creditors: amounts falling due within one year

	2025		2024
	£		£
Amounts owed to director	0		42,610
Accruals	5,100		5,100
Other creditors	57,609		15,000
	62,709		62,710

8. Related party transactions

Transactions with entities in which the entity itself has a participating interest

	2025		2024
	£		£
Newminster Securities	263,760		263,160

During the year The company paid expenses of £600 (2024: £6,540) on behalf of Newminster Securities Limited, a company under common control,

9. Reserves

Profit & loss account

This reserve comprises all current and prior period retained profits and losses after deducting any
distributions.

Share capital

This represents the nominal value of shares that have been issued by the company.

10. Ultimate controlling party

The ultimate controlling party is Ms M Cohen.