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Registered number: 02509483 ARISCO PROPERTIES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 JUNE 2025
ARISCO PROPERTIES LIMITED REGISTERED NUMBER: 02509483 STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Stocks | 4 | 1,064,241 |  | 1,064,241 |
Debtors: amounts falling due within one year | 5 | 687,751 |  | 674,669 |
Cash at bank and in hand |  | 32,151 |  | 10,410 |
|  | 1,784,143 |  | 1,749,320 |
Creditors: amounts falling due within one year | 6 | (352,463) |  | (335,415) |
Net current assets |  |  | 1,431,680 |  | 1,413,905
Total assets less current liabilities |  |  | 1,431,680 |  | 1,413,905
Creditors: amounts falling due after more than one year |  |  | (1,693,802) |  | (1,693,802)
Net liabilities |  |  | (262,122) |  | (279,897)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1,000 |  | 1,000
Profit and loss account |  |  | (263,122) |  | (280,897)
|  |  | (262,122) |  | (279,897)
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 18 March 2026.
A Thrasyvoulou
Director
The notes on pages 2 to 5 form part of these financial statements. Page 1
ARISCO PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
Arisco Properties Limited is a private company limited by shares and registered in England. The address of its registered office is 124 Finchley Road, London, NW3 5JS. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements of Arisco Properties Limited have been prepared in compliance with United Kingdom accounting standards, including Section 1A Small Entities of Financial Reporting Standard 102 - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' ('FRS 102'), and with the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the company's accounting policies (see note 3). The following principal accounting policies have been applied:
| 2.2 | Going concern
The company meets its day to day working capital requirements through arrangements with related UK companies under the control of the director and is wholly financed by the bank. The company also has the full support of its director. In assessing the appropriateness of the going concern basis the director has taken into account all relevant information covering a period of at least twelve months from the date of the approval of the statutory financial statements. The director believes that the company will have adequate funds available to meet its liabilities as they fall due and that it is therefore appropriate to prepare the financial statements on a going concern basis.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rental Income Properties are leased to tenants under operating leases with each years rent detailed in the terms of the lease. Tenants are invoiced on a straight-line basis over the year with the total yearly rent agreeing to the lease. The rental income receivable is recognised through the profit or loss in the relevant accounting period to the monthly invoices. Rental income is measured at the fair value of consideration.
| 2.4 | Stocks
Stocks comprise property held with a view to sale and is stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss. Page 2
ARISCO PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.5 | Debtors
Short term debtors are measured at transaction price, less any impairment.
| 2.6 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.7 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
3. | Judgments in applying accounting policies and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the reporting date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. Accruals The company makes an estimate of accruals at the year end based on invoices received after the year end, work undertaken which has not been invoiced based on quotations or estimates of amounts that may be due for payment.
4. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Property held as trading stock | 1,064,241 | 1,064,241
|  | 1,064,241 | 1,064,241
| Property held as trading stock was revalued at £2,900,000 in December 2020 for the purposes of refinancing.
Page 3
ARISCO PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 681,039 | 666,039
| Prepayments and accrued income | 6,712 | 8,630
|  | 687,751 | 674,669
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 1,603 | 5,463
| Other creditors | 344,605 | 317,110
| Accruals and deferred income | 6,255 | 12,842
|  | 352,463 | 335,415
Page 4
ARISCO PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
7. | Related party transactions
| Other debtors and creditors include amounts owed to / from companies in which A Thrasyvoulou is either a director or has a significant influence over the general running of the business. No formal arrangements exist for the repayment of these amounts which arise as amounts are transferred to provide working capital for each company. At the reporting date the following amounts were owed to / (by) Arisco Properties Limited
|  | 2025 | 2024
|  | £ | £
| Calhurst Limited | 671,039 | 656,039
| Roundlodge Limited | (62,154) | (62,154)
| My Bright Limited | (10,663) | (8,863)
| New World Hospitality UK Limited | (262,894) | (237,199)
| Airminster Limited | (8,500) | (8,500)
| New Parkgate Limited | (394) | (394)
|  | 326,434 | 338,929
Page 5