REGISTERED NUMBER: 00750594 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

ARCHBURN INVESTMENTS LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

C Owen

D J Owen

E J Owen

SECRETARY:

D J Owen

REGISTERED OFFICE:

83 Cliftonville

Grove Lane

Camberwell

London

SE5 8SP

REGISTERED NUMBER:

00750594 (England and Wales)

ACCOUNTANTS:

Thorne Lancaster Parker

5th Floor

Palladium House

1-4 Argyll Street

London

W1F 7TA

FIXED ASSETS

Investments

4

208,934

208,934

Investment property

5

717,506

717,506

926,440

926,440

CURRENT ASSETS

Cash at bank

93,098

100,617

CREDITORS

Amounts falling due within one year

6

(24,660

)

(38,622

)

NET CURRENT ASSETS

68,438

61,995

TOTAL ASSETS LESS CURRENT LIABILITIES

994,878

988,435

PROVISIONS FOR LIABILITIES

7

(80,663

)

(80,663

)

NET ASSETS

914,215

907,772

CAPITAL AND RESERVES

Called up share capital

8

99

99

Fair value reserve

9

433,443

433,443

Retained earnings

9

480,673

474,230

SHAREHOLDERS' FUNDS

914,215

907,772

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 31 December 2025 and were signed on its behalf by:

C Owen - Director

1.	STATUTORY INFORMATION

Archburn Investments 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 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 as modified by the revaluation of certain assets.

Turnover and revenue recognition

Turnover consists of rents receivable from letting properties receivable from freehold interests in the ordinary course of business.

Rental revenues are recognised on the accruals basis.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Cash and cash equivalents

Cash and cash equivalents in the balance sheet comprise cash at banks and in hand and short term deposits with an original maturity date of three months or less.

Financial instruments

The company has adopted section 11 of FRS 102 in respect of its basic financial instruments.

Basic financial assets

Trade and other debtors, amounts owed by related undertakings, cash and bank balances are initially recognised at transaction price and subsequently carried at amortised cost using the effective interest method.

At the end of each reporting period basic financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in profit or loss.

If there is decrease in the impairment loss arising from an event occurring after the impairment was recognised the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Basic financial assets are derecognised when (a) the contractual rights to the cash flows from the assets expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

Basic financial liabilities

Trade and other creditors, directors' current accounts and accruals are initially recognised at transaction price and subsequently carried at amortised cost, using the effective interest rate method.

Basic financial liabilities are derecognised when the contractual obligation is discharged, cancelled or expired.

Listed investment

Listed investments relate to equity investments and are recognised initially at fair value which is normally the transaction price (but excludes any transaction costs, where the investment is subsequently measured at fair value through profit and loss).

Subsequently, they are measured at fair value through profit or loss except for those equity investments that are not publicly traded and whose fair value cannot otherwise be measured reliably which are recognised at cost less impairment until a reliable measure of fair value becomes available. If a reliable measure of fair value is no longer available, the equity instrument’s fair value on the last date the instrument was reliably measurable is treated as the cost of the instrument.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 April 2024

and 31 March 2025

208,934

NET BOOK VALUE

At 31 March 2025

208,934

At 31 March 2024

208,934

Cost or valuation at 31 March 2025 is represented by:

Other

investments

£

Valuation in 2024

208,934

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

717,506

NET BOOK VALUE

At 31 March 2025

717,506

At 31 March 2024

717,506

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Corporation tax

11,838

4,549

Social security and other taxes

-

7,409

Rent deposit

8,750

8,750

Directors' loan accounts

832

14,644

Accruals and deferred income

3,240

3,270

24,660

38,622

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

80,663

80,663

Deferred

tax

£

Balance at 1 April 2024

80,663

Balance at 31 March 2025

80,663

Deferred tax liability is in relation to the revaluation of the investment property.

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

99

Ordinary

£1

99

99

9.

RESERVES

Fair

Retained

value

earnings

reserve

Totals

£

£

£

At 1 April 2024

474,230

433,443

907,673

Profit for the year

46,443

46,443

Dividends

(40,000

)

(40,000

)

At 31 March 2025

480,673

433,443

914,116

10.	RELATED PARTY DISCLOSURES

At the balance sheet date the company owed £832 to a director, C Owen. The amount is unsecured and interest fee, and there is no fixed date of repayment.