Arkley Developments Limited
Unaudited Financial Statements
For the period ended 3 March 2026
Pages for Filing with Registrar
Company Registration No. 16877161 (England and Wales)
Arkley Developments Limited
Contents
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
Arkley Developments Limited
Balance Sheet
As at 3 March 2026
Page 1
2026
Notes
£
£
Fixed assets
Investment property
3
94,100,000
Current assets
Debtors
4
7,000,100
Cash at bank and in hand
5,000,000
12,000,100
Creditors: amounts falling due within one year
5
(4,825,595)
Net current assets
7,174,505
Total assets less current liabilities
101,274,505
Creditors: amounts falling due after more than one year
6
(33,414,453)
Provisions for liabilities
(13,483,209)
Net assets
54,376,843
Capital and reserves
Called up share capital
100
Profit and loss reserves
54,376,743
Total equity
54,376,843
Arkley Developments Limited
Balance Sheet (Continued)
As at 3 March 2026
Page 2

For the financial period ended 3 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 14 April 2026
R A Sherman
Director
Company Registration No. 16877161
Arkley Developments Limited
Notes to the Financial Statements
For the period ended 3 March 2026
Page 3
1
Accounting policies
Company information

Arkley Developments Limited is a private company limited by shares incorporated in England and Wales. The registered office is Devonshire House, Manor Way, Borehamwood, Hertfordshire, United Kingdom, WD6 1QQ.

1.1
Reporting period

The annual financial statements are presented for a period shorter than one year, due to the company incorporating on 27 November 2025 and shortening the accounting period to 3 March 2026.

1.2
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.4
Turnover

Revenue comprises proceeds from the sale of properties, and other amounts receivable from tenants or purchasers, net of value added tax and other applicable taxes. Revenue is recognised when the relevant performance obligations are satisfied in accordance with applicable lease, service, or sale contracts.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.5
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Arkley Developments Limited
Notes to the Financial Statements (Continued)
For the period ended 3 March 2026
1
Accounting policies
(Continued)
Page 4
1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Arkley Developments Limited
Notes to the Financial Statements (Continued)
For the period ended 3 March 2026
1
Accounting policies
(Continued)
Page 5
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2026
Number
Total
0
Arkley Developments Limited
Notes to the Financial Statements (Continued)
For the period ended 3 March 2026
Page 6
3
Investment property
2026
£
Fair value
At 27 November 2025
-
0
Additions
35,477,353
Revaluations
58,622,647
At 3 March 2026
94,100,000

Investment property comprises sites and plots. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

4
Debtors
2026
Amounts falling due within one year:
£
Trade debtors
7,000,000
Unpaid share capital
100
7,000,100
5
Creditors: amounts falling due within one year
2026
£
Corporation tax
2,759,195
Other creditors
2,066,400
4,825,595
6
Creditors: amounts falling due after more than one year
2026
£
Other creditors
33,414,453
7
Related party transactions

At the balance sheet date, the company owed the director £7,412,853. No interest has been charged on this loan.

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