Company No: 13068698 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	A. J. Yardley
	G. J. Yardley (Resigned 28 July 2025)
	L. Yardley (Resigned 28 July 2025)

REGISTERED OFFICE	Aragon Aldenham Road
	Letchmore Heath
	Watford
	WD25 8EW
	United Kingdom

COMPANY NUMBER

13068698 (England and Wales)

ACCOUNTANT	S&W Partners (South East) Limited
	Brockbourne House
	77 Mount Ephraim
	Royal Tunbridge Wells
	TN4 8BS

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	6,475		4,373
		6,475		4,373
Current assets
Stocks	4	56,685		47,354
Debtors	5	7,866		0
Cash at bank and in hand		43,573		156,299
		108,124		203,653
Creditors: amounts falling due within one year	6	( 25,197)		( 64,534)
Net current assets		82,927		139,119
Total assets less current liabilities		89,402		143,492
Net assets		89,402		143,492
Capital and reserves
Called-up share capital	8	100		100
Profit and loss account		89,302		143,392
Total shareholders' funds		89,402		143,492

For the financial year ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Aragon Property Consultancy Limited (registered number: 13068698) were approved and authorised for issue by the Director on 06 May 2026. They were signed on its behalf by:

A. J. Yardley Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Aragon Property Consultancy Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Aragon Aldenham Road, Letchmore Heath, Watford, WD25 8EW, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of Aragon Property Consultancy Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

Going concern

The financial statements have been prepared on a going concern basis.

The director has made an assessment in preparing these financial statements as to whether the Company is a going concern and have concluded that there are no material uncertainties that may cast significant doubt on the Company's ability to continue as a going concern for a period of at least 12 months from the date of approval of these financial statements.

Turnover

Turnover 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:

*Rendering of services*

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
* the amount of revenue can be measured reliably;
* it is probable that the Company will receive the consideration due under the contract;
* the stage of completion of the contract at the end of the reporting period can be measured reliably; and
* the costs incurred and the costs to complete the contract can be measured reliably.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Computer equipment

4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

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 creditors: amounts falling due within one year.

Trade and other creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

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.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	3		3

3. Tangible assets

	Computer equipment		Total
	£		£
Cost
At 01 January 2025	8,746		8,746
Additions	4,411		4,411
At 31 December 2025	13,157		13,157
Accumulated depreciation
At 01 January 2025	4,373		4,373
Charge for the financial year	2,309		2,309
At 31 December 2025	6,682		6,682
Net book value
At 31 December 2025	6,475		6,475
At 31 December 2024	4,373		4,373

4. Stocks

	2025		2024
	£		£
Work in progress	56,685		47,354

5. Debtors

	2025		2024
	£		£
Corporation tax	6,589		0
Other debtors	1,277		0
	7,866		0

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	851		0
Accruals	4,649		3,800
Corporation tax	0		57,625
Deferred tax liability	1,499		1,093
Other creditors	18,198		2,016
	25,197		64,534

7. Deferred tax

	2025		2024
	£		£
At the beginning of financial year	( 1,093)		0
Charged to the Statement of Income and Retained Earnings	( 406)		( 1,093)
At the end of financial year	( 1,499)		( 1,093)

8. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
25 A ordinary shares of £ 1.00 each	25		25
25 B ordinary shares of £ 1.00 each	25		25
25 C ordinary shares of £ 1.00 each	25		25
25 D ordinary shares of £ 1.00 each	25		25
	100		100

9. Related party transactions

Transactions with the entity's director

	2025		2024
	£		£
Included within other creditors	(18,198)		(2,016)

During the year, the directors were advanced amounts totalling £4,118 (2024: £161,869) and repaid amounts totalling £20,300 (2024: £167,522). At the year-end the directors were owed by the Company £18,198 (2024: owed by the Company £2,016). The loan is interest free, repayable on demand and unsecured. This amount is included in other creditors (2024: other creditors).