ARIAD ESTATES LIMITED - Filleted accounts

Registered number

14747860

ARIAD ESTATES LIMITED

FILLETED ABRIDGED ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2025

ARIAD ESTATES LIMITED
Registered number:		14747860
Abridged Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		253,222			180,000

Current assets
Debtors		2,072			100
Cash at bank and in hand		1,487			5
		3,559			105

Creditors: amounts falling due within one year		(40,542)			(137,982)

Net current liabilities			(36,983)			(137,877)

Total assets less current liabilities			216,239			42,123

Creditors: amounts falling due after more than one year	5		(178,559)			-

Provisions for liabilities			(13,696)			-


Net assets			23,984			42,123

Capital and reserves
Called up share capital			100			100
Revaluation reserve	7		41,086			54,782
Profit and loss account			(17,202)			(12,759)

Shareholders' funds			23,984			42,123

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A) of the Companies Act 2006.


Mohammad Nadeem Ashraf
Director
Approved by the board on 24 December 2025

ARIAD ESTATES LIMITED
Notes to the Abridged Accounts
for the year ended 31 March 2025

1	Other information

	ARIAD ESTATES LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	11 Downley Close
	Rochdale
	United Kingdom
	OL12 7GJ

2	Accounting policies

	Basis of preparation
	The accounts have been prepared on the going concern basis under the historical cost convention and in accordance with FRS 102 section 1A small entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures & Fittings	over 5 years

	Land and buildings are carried at fair value determined annually and derived from the current market rents and property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account and a revaluation reserve account.



	Debtors
	Short-term debtors, including intercompany loans, are measured at invoice or transaction value, less any provision for doubtful debts.

	Creditors
	Creditors, including intercompany liabilities and other financing such as mortgages, are initially recognised at transaction price (less any costs) and subsequently measured at amortised cost using the effective interest method.












	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. 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. Deferred tax is 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. The measurement of deferred tax liabilities and asset reflects 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.


3	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		1		1


4	Tangible fixed assets
					Total
£
	Cost
	At 1 April 2024				182,500
	Additions				75,722
	At 31 March 2025				258,222

	Depreciation
	At 1 April 2024				2,500
	Charge for the year				2,500
	At 31 March 2025				5,000

	Net book value
	At 31 March 2025				253,222
	At 31 March 2024				180,000


5	Loans		2025		2024
£				£
	Creditors include:
	Instalments falling due for payment after more than five years		164,152		-


6	Share Capital		2025		2024
	Alloted, called up and unpaid		£	£

	100 (2024: 100) Ordinary shares of £1 each		100		100

			100		100



7	Revaluation reserve		2025		2024
£				£

	At 1 April 2024		54,782		-
	Movement in reserve		(13,696)		54,782

	At 31 March 2025		41,086		54,782