ALTERNATIVE RESIDENTIAL CAPITAL GROUP LTD.

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 13184393

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,377		1,063
Investments	5		550		-

			2,927		1,063
CURRENT ASSETS
Debtors	6	876,311		230,613
Cash at bank and in hand		102,564		248,756

		978,875		479,369
Creditors: Amounts Falling Due Within One Year	7	(649,110 )		(175,690 )

NET CURRENT ASSETS (LIABILITIES)			329,765		303,679

TOTAL ASSETS LESS CURRENT LIABILITIES			332,692		304,742

Creditors: Amounts Falling Due After More Than One Year	8		(8,000 )		-

NET ASSETS			324,692		304,742

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			324,592		304,642

SHAREHOLDERS' FUNDS			324,692		304,742

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ALTERNATIVE RESIDENTIAL CAPITAL GROUP LTD.

Balance Sheet (continued)

As At 31 March 2025

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.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Mikis Almanov

Director

19/12/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

ALTERNATIVE RESIDENTIAL CAPITAL GROUP LTD. is a private company, limited by shares, incorporated in England & Wales, registered number 13184393 . The registered office is Pentax House, South Hill Avenue, South Harrow, Middlesex, HA2 0DU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

18% on reducing balance

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 1)

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ALTERNATIVE RESIDENTIAL CAPITAL GROUP LTD.

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 April 2024	1,296
Additions	1,836

As at 31 March 2025	3,132

Depreciation
As at 1 April 2024	233
Provided during the period	522

As at 31 March 2025	755

Net Book Value
As at 31 March 2025	2,377

As at 1 April 2024	1,063

5. Investments

	Unlisted
	£
Cost
As at 1 April 2024	-
Additions	550

As at 31 March 2025	550

Provision
As at 1 April 2024	-

As at 31 March 2025	-

Net Book Value
As at 31 March 2025	550

As at 1 April 2024	-

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	-	26,483
Amounts owed by group undertakings	643,644	-
Other debtors	232,667	204,130

	876,311	230,613

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ALTERNATIVE RESIDENTIAL CAPITAL GROUP LTD.

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	550	-
Other creditors	533,094	3,308
Taxation and social security	115,466	172,382

	649,110	175,690

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Other loans	8,000	-

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

10. Directors Advances, Credits and Guarantees

Included within Creditors are the following loans from director:

	As at 1 April 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2025
	£	£	£	£	£
Mr Mikis Almanov	(9,242 )	-	506,431	-	497,189

The above loan is unsecured, interest free and repayable on demand.

11. Related Party Transactions

Altyre Road Limited

Loan given to the associated company.

Loan given of £247,125 which is unsecured, interest free and repayable on demand.

ARC Acton Limited

Loan given to the associated company..

Loan given of £63,590 which is unsecured, interest free and repayable on demand.

ARC BR Limited

Loan from associated company.

Loan received of £29,009 which is unsecured, interest free and repayable on demand.

LCP SPV Seven Ltd

Loan given to the associated company.

Loan given of £23,390 which is unsecured, interest free and repayable on demand.

ARC LRE Limited

Loan given to group company.

Loan given of £338,549 which is unsecured, interest free and repayable on demand.

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