Arilian Properties Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 07161076

Arilian Properties Limited

Filleted Unaudited Financial Statements

31 March 2025

Arilian Properties Limited

Balance Sheet

31 March 2025

	2025		2024
Note	£	£	£

Current assets

Stocks		4,307,207	4,599,702
Debtors	5	353,446	20,757
Cash at bank and in hand		921,863	62,952
		------------	------------
		5,582,516	4,683,411

Creditors: amounts falling due within one year	6	2,361,791		1,767,850
		------------		------------
Net current assets			3,220,725	2,915,561
			------------	------------
Total assets less current liabilities			3,220,725	2,915,561

Creditors: amounts falling due after more than one year	7	1,910,148	1,756,563
		------------	------------
Net assets		1,310,577	1,158,998
		------------	------------

Capital and reserves

Called up share capital	100	100
Profit and loss account	1,310,477	1,158,898
	------------	------------
Shareholders funds	1,310,577	1,158,998
	------------	------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- 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 Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 5 December 2025 , and are signed on behalf of the board by:

Mr. H.R. Bhundia

Director

Company registration number: 07161076

Arilian Properties Limited

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 7 High Road, Willesden, London, NW10 2TE.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Revenue from the sale of land and properties is recognised at the point of legal completion and where title has passed. Rental income from property is recognised when receivable under the terms of the lease agreement.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Debtors

Basic financial assets, including trade and other debtors, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Cash and cash equivalents

Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Creditors

Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Debtors

	2025	2024
	£	£
Trade debtors	18,507	15,622
Other debtors	334,939	5,135
	---------	--------
	353,446	20,757
	---------	--------

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	34,000	30,000
Trade creditors	23,757	15,622
Amounts owed to group undertakings and undertakings in which the company has a participating interest	286,049	256,767
Corporation tax	50,635	12,081
Other creditors	1,967,350	1,453,380
	------------	------------
	2,361,791	1,767,850
	------------	------------

Bank loans due within one year include an amount of £34,000 (2024 - £30,000) for which security on the company's asset has been given.

7. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	1,910,148	1,756,563
	------------	------------

Bank loans falling due after more than one year include an amount of £302,745 (2024 - £340,441) for which security on the company's asset has been given.

Included within creditors: amounts falling due after more than one year is an amount of £156,745 (2024: £210,441) in respect of liabilities payable or repayable by instalments which fall due for payment after more than five years from the reporting date.

Included within creditors: amounts falling due after more than one year is an amount of £1,607,403 (2024: £1,430,068) in respect of liabilities payable or repayable otherwise than by instalments which fall due for payment after more than five years from the reporting date.

8. Controlling party

The ultimate parent company of the group is HSRB Holdings Ltd, a company registered in England and Wales.