IRIS Accounts Production v25.4.0.155 09001264 Board of Directors 1.4.24 31.3.25 31.3.25 0 0 false true false false true false Fair value model Ordinary Shares 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 09001264 2024-03-31 09001264 2025-03-31 09001264 2024-04-01 2025-03-31 09001264 2023-03-31 09001264 2023-04-01 2024-03-31 09001264 2024-03-31 09001264 ns15:EnglandWales 2024-04-01 2025-03-31 09001264 ns14:PoundSterling 2024-04-01 2025-03-31 09001264 ns10:Director1 2024-04-01 2025-03-31 09001264 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09001264 ns10:SmallEntities 2024-04-01 2025-03-31 09001264 ns10:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 09001264 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 09001264 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 09001264 ns10:FullAccounts 2024-04-01 2025-03-31 09001264 ns10:OrdinaryShareClass1 2024-04-01 2025-03-31 09001264 ns10:Director3 2024-04-01 2025-03-31 09001264 ns10:RegisteredOffice 2024-04-01 2025-03-31 09001264 ns5:CurrentFinancialInstruments 2025-03-31 09001264 ns5:CurrentFinancialInstruments 2024-03-31 09001264 ns5:Non-currentFinancialInstruments 2025-03-31 09001264 ns5:Non-currentFinancialInstruments 2024-03-31 09001264 ns5:ShareCapital 2025-03-31 09001264 ns5:ShareCapital 2024-03-31 09001264 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 09001264 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 09001264 ns5:Non-currentFinancialInstruments ns5:MoreThanFiveYears 2025-03-31 09001264 ns5:Non-currentFinancialInstruments ns5:MoreThanFiveYears 2024-03-31 09001264 ns5:Secured 2025-03-31 09001264 ns5:Secured 2024-03-31 09001264 ns10:OrdinaryShareClass1 2025-03-31

REGISTERED NUMBER: 09001264 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

ARMA PROPERTIES UK LIMITED

ARMA PROPERTIES UK LIMITED (REGISTERED NUMBER: 09001264) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| ARMA PROPERTIES UK LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTORS: | A A Sodha

| R A Sodha

| REGISTERED OFFICE: | 40 High Street

| Northwood

| Middlesex

| HA6 1BN

| REGISTERED NUMBER: | 09001264 (England and Wales)

| ACCOUNTANTS: | Sage & Co

| Chartered Accountants

| 40 High Street

| Northwood

| Middlesex

| HA6 1BN

ARMA PROPERTIES UK LIMITED (REGISTERED NUMBER: 09001264) |

BALANCE SHEET

31 MARCH 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 1,096,649 |  | 1,085,000 |  |

CURRENT ASSETS

Debtors | 5 | 11,644 |  | 9,333 |  |

Cash at bank | 26,461 |  | 11,014 |  |

38,105 |  | 20,347 |  |

CREDITORS

Amounts falling due within one year | 6 | 575,173 |  | 550,173 |  |

NET CURRENT LIABILITIES | (537,068 | ) | (529,826 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 559,581 |  | 555,174 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 607,629 |  | 605,683 |  |

NET LIABILITIES | (48,048 | ) | (50,509 | ) |

CAPITAL AND RESERVES

Called up share capital | 10 | 100 |  | 100 |  |

Retained earnings | (48,148 | ) | (50,609 | ) |

SHAREHOLDERS' FUNDS | (48,048 | ) | (50,509 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

ARMA PROPERTIES UK LIMITED (REGISTERED NUMBER: 09001264) |

BALANCE SHEET - continued

31 MARCH 2025

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 4 December 2025 and were signed on its behalf by:

R A Sodha - Director

ARMA PROPERTIES UK LIMITED (REGISTERED NUMBER: 09001264) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| Arma Properties UK Limited 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.

| The shareholders have continued to support the company and as a result the directors have concluded that it is appropriate to prepare the financial statements on a going concern basis.

| 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.

| Debtors and creditors receivable/payable within one year

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

| Cash and cash equivalent

| Cash and cash equivalent include cash in hand and deposits held at call with bank.

| Taxation

| Taxation for the year 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 year 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.

ARMA PROPERTIES UK LIMITED (REGISTERED NUMBER: 09001264) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

2. | ACCOUNTING POLICIES - continued

| Other operating income

| Other operating income represents rent received from the letting of properties.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - NIL).

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 April 2024 | 1,085,000 |  |

| Additions | 11,649 |  |

| At 31 March 2025 | 1,096,649 |  |

| NET BOOK VALUE

| At 31 March 2025 | 1,096,649 |  |

| At 31 March 2024 | 1,085,000 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Prepayments and accrued income | 11,644 |  | 9,333 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other creditors | 34,931 |  | 14,931 |  |

| Directors' current accounts | 530,728 |  | 525,728 |  |

| Accrued expenses | 9,514 |  | 9,514 |  |

575,173 |  | 550,173 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans (see note 8) | 607,629 |  | 605,683 |  |

| Amounts falling due in more than five years:

| Repayable otherwise than by instalments

| Bank loans more 5 yrs | 607,629 |  | 605,683 |  |

ARMA PROPERTIES UK LIMITED (REGISTERED NUMBER: 09001264) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

8. | LOANS

| An analysis of the maturity of loans is given below:

2025 | 2024 |

£ | £ |

| Amounts falling due in more than five years:

| Repayable otherwise than by instalments

| Bank loans more 5 yrs | 607,629 |  | 605,683 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 607,629 |  | 605,683 |  |

| The bank loans are secured over the company's assets.

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary Shares | £1 | 100 |  | 100 |  |