ARAY HOMES LTD - Accounts

ARAY HOMES LTD
Contents Page
For the Period 27 September 2024 to 30 September 2025

Balance Sheet	1
Notes to the Financial Statements	2

ARAY HOMES LTD
Balance Sheet
As at 30 September 2025

	Notes	2025 £
Fixed assets
Investments	3	145,231
		145,231
Current assets
Cash at bank and in hand		1,845
Creditors: amount falling due within one year		(147,995)
Net current assets		(146,150)

Total assets less current liabilities		(919)
Net assets		(919)

Capital and reserves
Called up share capital		2
Profit and loss account		(921)
Shareholders' funds		(919)

For the period ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 profit and loss account has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 02 June 2026 and were signed on its behalf by:

-------------------------------
Sandeep BOMMA
Director

1

ARAY HOMES LTD
Notes to the Abridged Financial Statements
For the Period 27 September 2024 to 30 September 2025

General Information

ARAY HOMES LTD is a private company, limited by shares, registered in Northern Ireland, registration number NI721812, registration address 7.29 Arc Apartment 2h, Queens Road, Belfast, Northern Ireland, BT3 9FJ.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Investment properties

Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.

2.	Average number of employees Average number of employees during the period was 0.

3.

Investments

Cost	Other investments other than loans	Total
	£	£
At 27 September 2024	-	-
Additions	145,231	145,231
Disposals	-	-
At 30 September 2025	145,231	145,231

There is no change in investment value and Investment properties are valued annually by the

directors on a fair value basis

2

Registered Number: NI721812
Northern Ireland
ARAY HOMES LTD

Abridged Accounts

Period of accounts Start date: 27 September 2024 End date: 30 September 2025