Registered number
08764906
Arar Ltd
Filleted Accounts
30 November 2025

Arar Ltd
Registered number: | 08764906
Balance Sheet
as at 30 November 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 936,524 |  |  | 532,395
Investments | 4 |  |  | 48,685 |  |  | 185
|  |  |  | 985,209 |  |  | 532,580
Current assets
Debtors | 5 |  | 171,900 |  |  | 500,632
Cash at bank and in hand |  |  | 37,763 |  |  | 31,941
|  |  | 209,663 |  |  | 532,573
Creditors: amounts falling due within one year | 7 |  | (13,415) |  |  | (59,213)
Net current assets |  |  |  | 196,248 |  |  | 473,360
Total assets less current liabilities |  |  |  | 1,181,457 |  |  | 1,005,940
Creditors: amounts falling due after more than one year | 8 |  |  | (100,032) |  |  | (88,482)
Net assets |  |  |  | 1,081,425 |  |  | 917,458
Capital and reserves
Called up share capital |  |  |  | 100 |  |  | 100
Profit and loss account |  |  |  | 1,081,325 |  |  | 917,358
Shareholder's funds |  |  |  | 1,081,425 |  |  | 917,458
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr. Lutfullah Sonmez
Director
Approved by the board on 15 April 2026

Arar Ltd
Notes to the Accounts
for the year ended 30 November 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| 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 rendering of services.
| Intangible fixed assets
| Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected value, as follows:
| Freehold buildings | over 50 years
| Fixtures, fittings, tools and equipment | 18%, reducing balance
| Investments
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price).
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Current and deferred tax assets and liabilities are not discounted.
| Provisions
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 33 |  | 28
3 | Tangible fixed assets
|  |  |  | Land and buildings |  | Plant and machinery etc |  | Total
£ | £ | £
| Cost
| At 1 December 2024 | 531,502 |  | 2,063 |  | 533,565
| Additions | 404,000 |  | 22,571 |  | 426,571
| Disposals | - |  | (22,219) |  | (22,219)
| At 30 November 2025 | 935,502 |  | 2,415 |  | 937,917
| Depreciation
| At 1 December 2024 | - |  | 1,170 |  | 1,170
| Charge for the year | - |  | 223 |  | 223
| At 30 November 2025 | - |  | 1,393 |  | 1,393
| Net book value
| At 30 November 2025 | 935,502 |  | 1,022 |  | 936,524
| At 30 November 2024 | 531,502 |  | 893 |  | 532,395
4 | Investments
Other
investments
£
| Cost
| At 1 December 2024 | 185
| Additions | 48,500
| At 30 November 2025 | 48,685
5 | Debtors | 2025 |  | 2024
£ | £
| Mr. Go Kokorec Ltd 50% | 133,900 |  | 133,900
| Cem Food Ltd 80% |  | 27,000 |  | 40,000
| Marco Estates Ltd |  |  |  |  | 11,000 |  | -
| Other debtors | - |  | 326,732
|  |  |  |  |  | 171,900 |  | 500,632
6 | Investments held as current assets | 2025 |  | 2024
£ | £
| Fair value
| Increase/(decrease) in fair value included in the profit and loss account for the financial year
| Listed investments | - |  | 118,200
7 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Bank loans and overdrafts | 2,707 |  | -
| Taxation and social security costs | 7,277 |  | 53,497
| Other creditors | 3,431 |  | 5,716
|  |  |  |  |  | 13,415 |  | 59,213
8 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Bank loans | - |  | 12,988
| Amounts owed to group undertakings and undertakings in which the company has a participating interest |  | 100,032 |  | 75,494
|  |  |  |  |  | 100,032 |  | 88,482
9 | Other information
| Arar Ltd is a private company limited by shares and incorporated in England. Its registered office is:
| 187 Town Road
| London
| N9 0HL

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