REGISTERED NUMBER: 01016832 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

ARENAL ESTATES AND DEVELOPMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs J Barton

Mrs S R Josty

SECRETARY:

Mrs S R Josty

REGISTERED OFFICE:

15 Ty Gwyn Crescent

Penylan

Cardiff

CF23 5JL

REGISTERED NUMBER:

01016832 (England and Wales)

FIXED ASSETS

Tangible assets

4

375,000

375,000

Investments

5

30,161

228,672

405,161

603,672

CURRENT ASSETS

Cash at bank

412,879

147,983

CREDITORS

Amounts falling due within one year

6

9,308

7,389

NET CURRENT ASSETS

403,571

140,594

TOTAL ASSETS LESS CURRENT LIABILITIES

808,732

744,266

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

7

107,376

107,376

Retained earnings

701,256

636,790

SHAREHOLDERS' FUNDS

808,732

744,266

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 7 January 2026 and were signed on its behalf by:

Mrs J Barton - Director

1.	STATUTORY INFORMATION

Arenal Estates and Developments 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.

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.

Preparation of consolidated financial statements

The financial statements contain information about Arenal Estates and Developments Limited as an individual company and do not contain consolidated financial information. The company has taken the option under Section 398 of the Companies Act 2006 not to prepare consolidated financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such impairment exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST OR VALUATION

At 1 August 2024

and 31 July 2025

375,000

2,473

377,473

DEPRECIATION

At 1 August 2024

and 31 July 2025

-

2,473

2,473

NET BOOK VALUE

At 31 July 2025

375,000

-

375,000

At 31 July 2024

375,000

-

375,000

Cost or valuation at 31 July 2025 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Valuation in 2006

232,376

-

232,376

Valuation in 2007

100,000

-

100,000

Valuation in 2009

(150,000

)

-

(150,000

)

Valuation in 2010

100,000

-

100,000

Valuation in 2013

(50,000

)

-

(50,000

)

Valuation in 2014

(150,000

)

-

(150,000

)

Valuation in 2017

25,000

-

25,000

Cost

267,624

2,473

270,097

375,000

2,473

377,473

If Freehold property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

267,624

267,624

Freehold property was valued on an open market basis on 31 July 2020 by the directors of the company .

The freehold property has been revalued based on a valuation from the directors which they feel to be appropriate to the open market value of the property.

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 August 2024

228,672

Disposals

(198,511

)

At 31 July 2025

30,161

NET BOOK VALUE

At 31 July 2025

30,161

At 31 July 2024

228,672

List investments are £30,161 at cost. The market value of these investments at 31 July 2025 is £35,053.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

8,388

6,507

Accrued expenses

920

882

9,308

7,389

7.

RESERVES

Revaluation

reserve

£

At 1 August 2024

and 31 July 2025

107,376

8.	ULTIMATE CONTROLLING PARTY

Mrs J. Barton is the ultimate controlling party.

The ultimate parent undertaking is N. L. Holdings Limited.