AR Investments Limited - Filleted accounts

Registered number

04349396

AR Investments Limited

Unaudited Filleted Accounts

31 January 2026

AR Investments Limited
Registered number:		04349396
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Intangible assets	3		1,000			2,000
Tangible assets	4		976,773			637,277
			977,773			639,277

Current assets
Debtors	5	4,041			-
Cash at bank and in hand		5,190			12,063
		9,231			12,063

Creditors: amounts falling due within one year	6	(104,949)			(84,701)

Net current liabilities			(95,718)			(72,638)

Total assets less current liabilities			882,055			566,639

Provisions for liabilities			(199,574)			(87,509)

Net assets			682,481			479,130

Capital and reserves
Called up share capital			105			105
Revaluation reserve	7		613,969			386,034
Profit and loss account			68,407			92,991

Shareholders' funds			682,481			479,130

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 members have 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 A Hussain
Director
Approved by the board on 7 April 2026

AR Investments Limited
Notes to the Accounts
for the year ended 31 January 2026


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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	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 useful life, as follows:

	Plant and machinery			25% on written down value
	Fixtures and fittings			20% on written down value

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	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. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. 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					2026		2025
Number							Number

	Average number of persons employed by the company					2		2


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 February 2025							10,000
	At 31 January 2026							10,000

	Amortisation
	At 1 February 2025							8,000
	Provided during the year							1,000
	At 31 January 2026							9,000

	Net book value
	At 31 January 2026							1,000
	At 31 January 2025							2,000

	Goodwill is being written off in equal annual instalments over its estimated economic life of 10 years.


4	Tangible fixed assets
		Land and buildings		Plant and machinery		Fixtures & fittings		Total
£			£		£		£
	Cost
	At 1 February 2025	635,000		8,143		9,532		652,675
	Surplus on revaluation	340,000		-		-		340,000
	At 31 January 2026	975,000		8,143		9,532		992,675

	Depreciation
	At 1 February 2025	-		7,173		8,225		15,398
	Charge for the year	-		243		261		504
	At 31 January 2026	-		7,416		8,486		15,902

	Net book value
	At 31 January 2026	975,000		727		1,046		976,773
	At 31 January 2025	635,000		970		1,307		637,277
	Freehold property was revalued during the year on an open market basis, following earlier revaluations in 2009 and 2021. If freehold property had not been revalued it would have been included at its historical cost of £176706.


5	Debtors					2026		2025
£							£

	Other debtors					4,041		-


6	Creditors: amounts falling due within one year					2026		2025
£							£

	Taxation and social security costs					-		4,041
	Other creditors					104,949		80,660
						104,949		84,701


7	Revaluation reserve					2026		2025
£							£

	At 1 February 2025					386,034		386,034
	Gain on revaluation of land and buildings					340,000		-
	Deferred taxation arising on the revaluation of land and buildings					(112,065)		-

	At 31 January 2026					613,969		386,034


8	Related party transactions

	Mr and Mrs R Hussain control the company by virtue of their shareholding.
	Mr and Mrs Hussain have provided non-interest paying loans to the company as both a shareholder and a director. At 31 January 2026 the company owed Mr and Mrs Hussain £104078 (2025: £79867).

9	Other information

	AR Investments Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Llangholme
	1 Marlborough Drive
	Fulwood
	Preston
	PR2 9UE