ACCOUNTS - Final Accounts preparation

Registered number: 15955990

ARNIAM PROPERTIES LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 30 NOVEMBER 2025

ARNIAM PROPERTIES LIMITED

REGISTERED NUMBER: 15955990

BALANCE SHEET

AS AT 30 NOVEMBER 2025

		2025
Note		£


Current assets
Debtors: amounts falling due within one year	4	17,056
Cash at bank and in hand	5	157,204
		174,260
Creditors: amounts falling due within one year	6	(174,259)
Net current assets			1
Total assets less current liabilities			1

Net assets			1

Capital and reserves
Called up share capital	7	1
		1

The directors consider 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 period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 on 12 June 2026.

D J Laughton

Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

ARNIAM PROPERTIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 NOVEMBER 2025

1.	General information

Arniam Properties Limited is a private company, limited by share capital and incorporated in England and Wales. The registered office is Unit 3 Hunstrete House, Sterling Park, East Portway Ind Estate, Andover, Hampshire, SP10 3TZ.

The period reported is from the date of incorporation, 13 September 2024, until the 30 November 2025.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.3

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.4

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the period was 3.

Debtors

					2025
					£


	Prepayments and accrued income	17,056
		17,056

Page 2

ARNIAM PROPERTIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 NOVEMBER 2025

5.	Cash and cash equivalents
		2025
		£

	Cash at bank and in hand	157,204

6.	Creditors: Amounts falling due within one year
		2025
		£

	Amounts owed to group undertakings	174,259

7.	Share capital
		2025
		£

		Allotted, called up and fully paid

		1 Ordinary share of £1.00	1

On incorporation 1 Ordinary share was issued at the nominal value of £1.

8.	Related party transactions
	The Company has taken advantage of the exemption available per paragraph 33.1A of FRS 102 whereby it has not disclosed transactions with the parent company or any wholly owned subsidiary of the group.

9.	Controlling party

Arniam Limited, a Company registered in England and Wales, is the immediate and ultimate parent
Company.

Page 3