REGISTERED NUMBER: 13015203 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 November 2025

for

Arreece Properties Spv Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

D W Isbister

REGISTERED OFFICE:

25 Portland Drive

Hinckley

LE10 1SE

REGISTERED NUMBER:

13015203 (England and Wales)

ACCOUNTANTS:

M. J. Shapcott & Co. Limited

Chartered Accountants

Charter House, Wyvern Court

Stanier Way

Derby

DE21 6BF

FIXED ASSETS

Investment property

4

130,000

130,000

CURRENT ASSETS

Cash at bank

736

1,413

CREDITORS

Amounts falling due within one year

5

39,246

38,384

NET CURRENT LIABILITIES

(38,510

)

(36,971

)

TOTAL ASSETS LESS CURRENT LIABILITIES

91,490

93,029

CREDITORS

Amounts falling due after more than one year

6

(84,000

)

(84,000

)

PROVISIONS FOR LIABILITIES

(1,426

)

(1,730

)

ACCRUALS AND DEFERRED INCOME

(1,130

)

(1,011

)

NET ASSETS

4,934

6,288

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

8

9,748

9,444

Retained earnings

(4,914

)

(3,256

)

4,934

6,288

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 April 2026 and were signed by:

D W Isbister - Director

1.	STATUTORY INFORMATION

Arreece Properties Spv Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 December 2024

and 30 November 2025

130,000

NET BOOK VALUE

At 30 November 2025

130,000

At 30 November 2024

130,000

Fair value at 30 November 2025 is represented by:

£

Valuation in 2021

1,174

Valuation in 2022

10,000

Cost

118,826

130,000

If investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

118,826

118,826

Aggregate depreciation

(11,883

)

(9,508

)

Investment property was valued on an open market basis on 30 November 2025 by the director .

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other creditors

39,246

38,384

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

84,000

84,000

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

84,000

84,000

7.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

84,000

84,000

The director has given a personal guarantee for mortgage facility to the value of £84,000.

8.

RESERVES

Fair

value

reserve

£

At 1 December 2024

9,444

Transfers

304

At 30 November 2025

9,748