REGISTERED NUMBER: 11146024 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

ARO COMMERCIAL PROPERTY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs T L Taylor

Mr J C Taylor

Mr C Taylor

Miss A L Taylor

SECRETARY:

Mr C Taylor

REGISTERED OFFICE:

Royd Farm

Meltham

Holmfirth

West Yorkshire

HD9 4BG

REGISTERED NUMBER:

11146024 (England and Wales)

ACCOUNTANTS:

Gibson Booth Limited

12 Victoria Road

Barnsley

South Yorkshire

S70 2BB

FIXED ASSETS

Investment property

4

287,236

287,236

CURRENT ASSETS

Debtors

5

5,735

4,545

Cash at bank

18,799

10,990

24,534

15,535

CREDITORS

Amounts falling due within one year

6

292,425

289,011

NET CURRENT LIABILITIES

(267,891

)

(273,476

)

TOTAL ASSETS LESS CURRENT LIABILITIES

19,345

13,760

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

19,245

13,660

SHAREHOLDERS' FUNDS

19,345

13,760

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 C Taylor - Director

1.	STATUTORY INFORMATION

Aro Commercial Property 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.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

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.

Significant judgements and estimates

The significant judgement and estimate used in the preparation of the financial statements is that the current carrying value of the investment property in the financial statements is an estimate by the directors. The directors believe the estimate is a reasonable representation of its actual market value. No independent valuation was obtained at the year end.

Turnover

Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts.

Gross rental income is recognised in the income statement in the period in which it relates.

Investment property

Investment property is included in the financial statements at fair value at the year end estimated by the directors. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit and 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

287,236

NET BOOK VALUE

At 31 March 2025

287,236

At 31 March 2024

287,236

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

5,660

4,545

VAT

75

-

5,735

4,545

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Corporation tax

1,779

2,262

VAT

-

91

Directors' current accounts

289,346

285,510

Accruals and deferred income

1,300

1,148

292,425

289,011

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100