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Registered number: 03179968
Arch House Associates Limited
Financial Statements
For The Year Ended 31 August 2025
TaxAssist Accountants
Screenworks, Office 218
22 Highbury Grove
London
N5 2EF
Arch House Associates Limited
Financial Statements
For The Year Ended 31 August 2025
Financial Statements

Contents
| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Arch House Associates Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 03179968

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 3 |  | 230,394 |  | 228,372
|  |  | 230,394 |  | 228,372
CURRENT ASSETS
Cash at bank and in hand |  | 4,189 |  | 92 |
|  | 4,189 |  | 92 |
Creditors: Amounts Falling Due Within One Year | 4 | (43,886 ) |  | (31,355 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (39,697 ) |  | (31,263 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 190,697 |  | 197,109
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (4,230 ) |  | (4,381 )
NET ASSETS |  |  | 186,467 |  | 192,728
CAPITAL AND RESERVES
Called up share capital | 5 |  | 100 |  | 100
Undistributable reserve | 6 |  | 34,931 |  | 34,931
Profit and Loss Account |  |  | 151,436 |  | 157,697
SHAREHOLDERS' FUNDS |  |  | 186,467 |  | 192,728

Page 1
Page 2
Arch House Associates Limited
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Martin Collins Director
14 January 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Arch House Associates Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. 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.
1.3. 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:

Investment property | 10% reducing balance method
Plant & Machinery | 25% reducing balance method
Fixtures & Fittings | 15% reducing balance method
Computer Equipment | 33% straight line method

1.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment 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.
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Arch House Associates Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
1.5. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.
1.6. 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.
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Arch House Associates Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
1.7. Impairment
A review of indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversals at each reporting date.
When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the assets and generates cash inflows that are largely independent of the cash inflows from other assets or group of assets.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2 (2024: 2)
2 2
3. Tangible Assets

| Land & Property
--- | ---
| Investment property | Investment Properties | Plant & Machinery | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 September 2024 | 24,401 | 220,000 | 11,363 | 20,327
Other | - | 2,938 | - | -
As at 31 August 2025 | 24,401 | 222,938 | 11,363 | 20,327
Depreciation
As at 1 September 2024 | 17,446 | - | 11,291 | 18,982
Provided during the period | 696 | - | 18 | 202
As at 31 August 2025 | 18,142 | - | 11,309 | 19,184
Net Book Value
As at 31 August 2025 | 6,259 | 222,938 | 54 | 1,143
As at 1 September 2024 | 6,955 | 220,000 | 72 | 1,345

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 September 2024 | 11,895 | 287,986
Other | - | 2,938
As at 31 August 2025 | 11,895 | 290,924

...CONTINUED
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Arch House Associates Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025

Depreciation
As at 1 September 2024 | 11,895 | 59,614
Provided during the period | - | 916
As at 31 August 2025 | 11,895 | 60,530
Net Book Value
As at 31 August 2025 | - | 230,394
As at 1 September 2024 | - | 228,372

4. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1 |  | 1
Other creditors | 43,885 |  | 31,354
| 43,886 |  | 31,355

5. Share Capital

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

6. Reserves

| Revaluation Reserve
--- | ---
| £
As at 1 September 2024 | 34,931
As at 31 August 2025 | 34,931

Within the reserves is an amount of £34,931. This represents the fair value adjustment of the investment properties and the deferred tax. FRS 102 requires that the changes in fair value be recognised in the profit and loss, but that the fair value gains cannot be distributed to the shareholders as a dividend.
7. General Information
Arch House Associates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03179968 . The registered office is 3a Leigh Road, London, N5 1ST.
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