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A&R Portfolio & Developments Ltd

Registered Number
10896242
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2025

A&R Portfolio & Developments Ltd
Company Information
for the year from 1 September 2024 to 31 August 2025

Director | Amardeep Singh Matharu

Registered Address | 30 Portland Drive
| Willen
| Milton Keynes
| MK15 9JP

Registered Number | 10896242 (England and Wales)

A&R Portfolio & Developments Ltd
Statement of Financial Position
31 August 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 1,067,925 |  |  |  | 945,102
|  |  |  | 1,067,925 |  |  |  | 945,102
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 200 |  |  |  | - |  |
Cash at bank and on hand |  | 3,097 |  |  |  | 29,257 |  |
|  | 3,297 |  |  |  | 29,257 |  |
Creditors amounts falling due within one year | 5 | (265,483) |  |  |  | (222,768) |  |
Net current assets (liabilities) |  |  |  | (262,186) |  |  |  | (193,511)
Total assets less current liabilities |  |  |  | 805,739 |  |  |  | 751,591
Creditors amounts falling due after one year | 6 |  |  | (706,009) |  |  |  | (630,085)
Provisions for liabilities | 7 |  |  | - |  |  |  | (22,410)
Net assets |  |  |  | 99,730 |  |  |  | 99,096
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 99,630 |  |  |  | 98,996
Shareholders' funds |  |  |  | 99,730 |  |  |  | 99,096

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 21 May 2026, and are signed on its behalf by:
Amardeep Singh Matharu Director Registered Company No. 10896242

A&R Portfolio & Developments Ltd
Notes to the Financial Statements
for the year ended 31 August 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| 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 policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable. Turnover includes revenue earned from the rendering of services.

| Revenue from rendering of services
--- | ---
| Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Deferred tax
--- | ---
| 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.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Fixtures and fittings | 25 |  | -
| Office Equipment | - |  | 3

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 0 |  | 0

3. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 September 24 | 945,000 |  | 760 |  | - |  | 945,760
| Additions | 115,964 |  | 6,200 |  | 1,449 |  | 123,613
| At 31 August 25 | 1,060,964 |  | 6,960 |  | 1,449 |  | 1,069,373
| Depreciation and impairment
| At 01 September 24 | - |  | 658 |  | - |  | 658
| Charge for year | - |  | 413 |  | 377 |  | 790
| At 31 August 25 | - |  | 1,071 |  | 377 |  | 1,448
| Net book value
| At 31 August 25 | 1,060,964 |  | 5,889 |  | 1,072 |  | 1,067,925
| At 31 August 24 | 945,000 |  | 102 |  | - |  | 945,102

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 200 |  | -
| Total | 200 |  | -

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Taxation and social security | - |  | 932
| Other creditors | 264,481 |  | 220,816
| Accrued liabilities and deferred income | 1,002 |  | 1,020
| Total | 265,483 |  | 222,768

6. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 706,009 |  | 630,085
| Total | 706,009 |  | 630,085

7. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | - |  | 22,410
| Total | - |  | 22,410