Caseware UK (AP4) 2025.0.111 2025.0.111 2025-08-312025-08-312026-05-292024-09-01truefalse11trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 05136643 2024-09-01 2025-08-31 05136643 2023-09-01 2024-08-31 05136643 2025-08-31 05136643 2024-08-31 05136643 c:Director2 2024-09-01 2025-08-31 05136643 d:CurrentFinancialInstruments 2025-08-31 05136643 d:CurrentFinancialInstruments 2024-08-31 05136643 d:CurrentFinancialInstruments d:WithinOneYear 2025-08-31 05136643 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 05136643 d:ShareCapital 2025-08-31 05136643 d:ShareCapital 2024-08-31 05136643 d:RetainedEarningsAccumulatedLosses 2025-08-31 05136643 d:RetainedEarningsAccumulatedLosses 2024-08-31 05136643 c:OrdinaryShareClass1 2024-09-01 2025-08-31 05136643 c:OrdinaryShareClass1 2025-08-31 05136643 c:FRS102 2024-09-01 2025-08-31 05136643 c:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 05136643 c:FullAccounts 2024-09-01 2025-08-31 05136643 c:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 05136643 d:Subsidiary1 2024-09-01 2025-08-31 05136643 d:Subsidiary1 1 2024-09-01 2025-08-31 05136643 d:Subsidiary2 2024-09-01 2025-08-31 05136643 d:Subsidiary2 1 2024-09-01 2025-08-31 05136643 d:Subsidiary3 2024-09-01 2025-08-31 05136643 d:Subsidiary3 1 2024-09-01 2025-08-31 05136643 d:Subsidiary4 2024-09-01 2025-08-31 05136643 d:Subsidiary4 1 2024-09-01 2025-08-31 05136643 d:Subsidiary5 2024-09-01 2025-08-31 05136643 d:Subsidiary5 1 2024-09-01 2025-08-31 05136643 d:Subsidiary6 2024-09-01 2025-08-31 05136643 d:Subsidiary6 1 2024-09-01 2025-08-31 05136643 d:Subsidiary7 2024-09-01 2025-08-31 05136643 d:Subsidiary7 1 2024-09-01 2025-08-31 05136643 6 2024-09-01 2025-08-31 05136643 e:PoundSterling 2024-09-01 2025-08-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 05136643














ARLO (HOLDINGS) LIMITED


 
UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

 
ARLO (HOLDINGS) LIMITED
 

CONTENTS



Page
Balance sheet
 
1 - 2
Notes to the financial statements
 
3 - 5


 
ARLO (HOLDINGS) LIMITED
REGISTERED NUMBER:05136643

BALANCE SHEET
AS AT 31 AUGUST 2025

2025
2024
Note
£
£

Fixed assets
  

Investments
 4 
1,925,100
1,925,100

  
1,925,100
1,925,100

Current assets
  

Debtors: amounts falling due within one year
 5 
4,918,802
3,965,147

  
4,918,802
3,965,147

Creditors: amounts falling due within one year
 6 
(1,897,321)
(1,923,884)

Net current assets
  
 
 
3,021,481
 
 
2,041,263

Total assets less current liabilities
  
4,946,581
3,966,363

  

Net assets
  
4,946,581
3,966,363


Capital and reserves
  

Called up share capital 
 7 
4
4

Profit and loss account
  
4,946,577
3,966,359

  
4,946,581
3,966,363


1

 
ARLO (HOLDINGS) LIMITED
REGISTERED NUMBER:05136643
    
BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 2025

The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
M C Bertelsen
Director

Date: 29 May 2026

The notes on pages 3 to 5 form part of these financial statements.

2

 
ARLO (HOLDINGS) LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025

1.


General information

Arlo (Holdings) Limited is a private company, limited by shares, registered in England and Wales, registration number 05136643. The registered office address is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE and the trading address of the company is Bodium House, Amberley Court, Whitworth Road, Crawley, RH11 7XL.

The company’s principal activity is that of a holding company, and it remained non-trading during the year.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The company is the parent undertaking of a small group and as such is not required by the Companies Act 2006 to prepare group accounts. These financial statements therefore        present information about the company as an individual undertaking and not about its group.

The company's functional and presentational currency is pound sterling.

The following principal accounting policies have been applied:

 
2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. 

 
2.4

Creditors

Short term creditors are measured at the transaction price.

 
2.5

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans to and from related parties and investments in ordinary shares.


3.


Employees

The average monthly number of employees, including the director, during the year was 1 (2024 - 1).

3

 
ARLO (HOLDINGS) LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025

4.


Fixed asset investments





Investments
in subsidiary
companies

£



Cost or valuation


At 1 September 2024
1,925,100



At 31 August 2025
1,925,100





Subsidiary undertakings


The following were subsidiary undertakings of the company:

Name

Registered office

Principal activity

Class of shares

Holding

Brite Court Limited
United Kingdom
Holding investment property
Ordinary
100%
Nordic Star Investment Limited
United Kingdom
Holding investment property
Ordinary
100%
Whitehall Industrial Limited
United Kingdom
Holding commercial properties for resale
Ordinary
100%
Goldgreen Land Limited
United Kingdom
Holding commercial properties for resale
Ordinary
100%
Slaugham Vale Limited
United Kingdom
Holding commercial properties for resale
Ordinary
100%
Uccle Saint Gilles (SPRL)*
Belgium
Property dealing
Ordinary
100%
Whitehall Land Limited*
United Kingdom
Dormant company
Ordinary
100%

The company holds 50% beneficial ownership in the following LLPs:

- South Point Serviced Offices LLP *

* Held indirectly


5.


Debtors

2025
2024
£
£


Amounts owed by group undertakings
4,602,510
3,791,674

Other debtors
316,292
173,473

4,918,802
3,965,147


4

 
ARLO (HOLDINGS) LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025

6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Amounts owed to group undertakings
1,897,321
1,923,884



7.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



4 Ordinary shares of £1.00 each
4
4



8.


Related party transactions

No disclosure has been made of transactions with other wholly owned group companies in accordance with FRS 102 Section 1A paragraph 1AC.35.

At the year end, the company was owed £433,400 (2024 - £433,400) by the parent company. This loan is interest free and payable on demand.

 
5