REGISTERED NUMBER: 00411964 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

ARNETT PROPERTIES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs P M Arnett

Mr H V Arnett

SECRETARY:

Mrs P M Arnett

REGISTERED OFFICE:

25 Checkstone Avenue

Bessacarr

Doncaster

South Yorkshire

DN4 7JY

REGISTERED NUMBER:

00411964 (England and Wales)

ACCOUNTANTS:

Sowerby

Chartered Accountants

50-52 Aire Street

Goole

DN14 5QE

FIXED ASSETS

Investment property

4

250,000

250,000

CURRENT ASSETS

Debtors

5

4,835

1,518

Cash at bank

27,514

27,619

32,349

29,137

CREDITORS

Amounts falling due within one year

6

4,882

2,988

NET CURRENT ASSETS

27,467

26,149

TOTAL ASSETS LESS CURRENT LIABILITIES

277,467

276,149

PROVISIONS FOR LIABILITIES

54,638

54,638

NET ASSETS

222,829

221,511

CAPITAL AND RESERVES

Called up share capital

9,000

9,000

Fair value reserve

7

163,915

163,915

Retained earnings

49,914

48,596

SHAREHOLDERS' FUNDS

222,829

221,511

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 31 March 2026 and were signed on its behalf by:

Mr H V Arnett - Director

1.	STATUTORY INFORMATION

Arnett Properties Ltd is a private company, limited by shares, incorporated and domiciled in England. The company's registered number is 00411964 and registered office and principal place of business is at 25 Checkstone Avenue, Bessacarr, Doncaster, DN14 7JY.

The financial statements are presented in Pound Sterling, which is the functional currency of the company.

The principal activity of the company is the letting of real estate.

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.

Having regard to liquidity risk, current market conditions and other factors affecting the company, the use of the going concern basis of accounting is appropriate as, in the opinion of the directors, there are no material uncertainties related to events or conditions that may cast significant doubt about the ability of the company to continue as a going concern.

The directors, having taken into the factors discussed above as well as the uncertainties of the current economic environment, have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

Turnover

Turnover is the amount derived from ordinary activities, measured at the fair value of the consideration received or receivable. Turnover excludes value added tax and trade discounts.

Turnover from the sale of goods is recognised at the point of sale.

Turnover from services is recognised on completion of service, or when those services span the year end date, by reference to the stage of completion at the balance sheet date.

Sales are recognised at the point which the company has fulfilled its contractual obligations and the risks and rewards attached to the product, have been transferred to the customer.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 2 (2024 - 2 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

and 31 December 2025

250,000

NET BOOK VALUE

At 31 December 2025

250,000

At 31 December 2024

250,000

Fair value at 31 December 2025 is represented by:

£

Valuation in 2016

25,001

Valuation in 2009

135,907

Valuation in 1992

57,645

Cost

31,447

250,000

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

2025

2024

£

£

Cost

224,999

224,999

Investment property was valued on a fair value basis on 31 December 2019 by the directors .

The directors review investment properties annually and consider the valuation to be fairly stated.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

3,260

179

Other debtors

1,575

1,339

4,835

1,518

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

325

393

Other creditors

4,557

2,595

4,882

2,988

7.

RESERVES

Fair

value

reserve

£

At 1 January 2025

and 31 December 2025

163,915