REGISTERED NUMBER: 09305945 (England and Wales)

Financial Statements

for the Year Ended 31 March 2025

for

ARE PROPERTY INVESTMENTS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr R A Moon

Mrs A J Moon

REGISTERED OFFICE:

42 Lytton Road

Barnet

Hertfordshire

EN5 5BY

REGISTERED NUMBER:

09305945 (England and Wales)

ACCOUNTANTS:

JLA (UK) Ltd

42 Lytton Road

Barnet

Hertfordshire

EN5 5BY

FIXED ASSETS

Investments

4

1

1

Investment property

5

202,691

202,691

202,692

202,692

CURRENT ASSETS

Debtors

6

30,109

25,538

Cash at bank

4,000

1,429

34,109

26,967

CREDITORS

Amounts falling due within one year

7

119,697

74,246

NET CURRENT LIABILITIES

(85,588

)

(47,279

)

TOTAL ASSETS LESS CURRENT LIABILITIES

117,104

155,413

CAPITAL AND RESERVES

Called up share capital

8

200

200

Retained earnings

116,904

155,213

SHAREHOLDERS' FUNDS

117,104

155,413

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.

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 23 December 2025 and were signed on its behalf by:

Mr R A Moon - Director

1.	STATUTORY INFORMATION

Are Property Investments 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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 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.

Going concern

There are no material uncertainties that may cast significant doubt about the company's ability to continue to adopt the going concern basis of accounting for a period of at least twelve months from the date when these financial statements are authorised for issue. Accordingly, the going concern basis of accounting in the preparation of these financial statements is appropriate. Significant judgement was not required to reach this conclusion.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertaki

£

COST

At 1 April 2024

and 31 March 2025

1

NET BOOK VALUE

At 31 March 2025

1

At 31 March 2024

1

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

202,691

NET BOOK VALUE

At 31 March 2025

202,691

At 31 March 2024

202,691

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

29,972

25,435

Prepayments and accrued income

137

103

30,109

25,538

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

86

-

Tax

1,311

1,646

Other creditors - E Moon

116,500

72,600

Accruals and deferred income

1,800

-

119,697

74,246

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

1

Ordinary A Class

£1

1

1

1

Ordinary B Class

£1

1

1

198

Ordinary C Class

£1

198

198

200

200

9.	ULTIMATE CONTROLLING PARTY

The company is under the control of Miss E Moon by virtue of being majority shareholder.