REGISTERED NUMBER: 15466687 (England and Wales)

A R W Buildings Ltd

Financial Statements

for the period

5 February 2024 to 28 February 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A R Williams

Mrs H A Williams

REGISTERED OFFICE:

Park View

Dyers Lane

Iron Acton

Bristol

BS37 9XT

REGISTERED NUMBER:

15466687 (England and Wales)

ACCOUNTANTS:

Read Woodruff

Chartered Accountants

24 Cornwall Road

Dorchester

Dorset

DT1 1RX

FIXED ASSETS

Investment property

4

150,000

CURRENT ASSETS

Cash at bank

2,755

CREDITORS

Amounts falling due within one year

5

42,081

NET CURRENT LIABILITIES

(39,326

)

TOTAL ASSETS LESS CURRENT LIABILITIES

110,674

CREDITORS

Amounts falling due after more than one year

6

(104,288

)

PROVISIONS FOR LIABILITIES

8

(1,195

)

NET ASSETS

5,191

CAPITAL AND RESERVES

Called up share capital

100

Fair value reserve

9

7,482

Retained earnings

(2,391

)

5,191

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 October 2025 and were signed on its behalf by:

A R Williams - Director

Mrs H A Williams - Director

1.	STATUTORY INFORMATION

A R W Buildings Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Fair value reserve

Whilst fair value gains on investment property are taken to the profit and loss account, they are not distributable as dividend to shareholders because the gain is unrealised. The company therefore adopts the policy of transferring the fair value adjustment net/inclusive of the deferred tax charge/credit to a separate account, 'fair value reserve'.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Additions

140,763

Revaluations

9,237

At 28 February 2025

150,000

NET BOOK VALUE

At 28 February 2025

150,000

Fair value at 28 February 2025 is represented by:

£

Valuation in 2025

9,237

Cost

140,763

150,000

If investment property had not been revalued it would have been included at the following historical cost:

£

Cost

140,763

Investment property was valued on a fair value basis on 28 February 2025 by the directors .

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other creditors

42,081

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Bank loans

104,288

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans

104,288

7.	SECURED DEBTS

The following secured debts are included within creditors:

£

Bank loans

104,288

The mortgage is secured by a legal charge over the company's long leashold property, created 5 June 2024.

8.	PROVISIONS FOR LIABILITIES

£

Deferred tax

Tax losses carried forward

(560

)

Capital gains on investment property

1,755

1,195

Deferred

tax

£

Charge to Income Statement during period

1,195

Balance at 28 February 2025

1,195

9.

RESERVES

Fair

value

reserve

£

Transfer unrealised gain/loss on investment property to fair value reserve

7,482

At 28 February 2025

7,482

The fair value reserve represents the unrealised gains on carrying investment property at fair value less the deferred tax provision thereon; being unrealised, such amounts are not available to be distributed as dividend to shareholders.