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Registered number: 01917114
ARS Investments Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2025
ARS Investments Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
ARS Investments Ltd
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 01917114

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 2,107,635 |  | 2,107,635
Investments | 5 |  | 298,000 |  | 278,000
|  |  | 2,405,635 |  | 2,385,635
CURRENT ASSETS
Debtors | 6 | 5,710 |  | - |
Cash at bank and in hand |  | 255,615 |  | 244,659 |
|  | 261,325 |  | 244,659 |
Creditors: Amounts Falling Due Within One Year | 7 | (75,618 ) |  | (77,994 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 185,707 |  | 166,665
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,591,342 |  | 2,552,300
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (343,606 ) |  | (372,213 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (260,406 ) |  | (260,406 )
NET ASSETS |  |  | 1,987,330 |  | 1,919,681
CAPITAL AND RESERVES
Called up share capital | 9 |  | 40,000 |  | 40,000
Profit and Loss Account |  |  | 1,947,330 |  | 1,879,681
SHAREHOLDERS' FUNDS |  |  | 1,987,330 |  | 1,919,681

Page 1
Page 2
ARS Investments Ltd
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr A Sood Director
30/06/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
ARS Investments Ltd
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
ARS Investments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 01917114 . The registered office is 50 John Repton Gardens, Bristol, BS10 6TH .
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover represnts the rental income receivable during the year.
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
If a reliable measure of fair value is no longer available without undue cost or effort for an item of investment property, it shall be transferred to tangible assets and treated as such until it is expected fair value will be reliably measurable on an on-going basis.
This treatment is a departure from the Companies Act 2006 which requires all assets with a limited useful economic life to be depreciated. However, the directors consider the departure to be necessary in order to give a true and fair view. Depreciation is only one of several factors reflected in the annual valuation and consequently cannot be seperately identifed or quantified.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 3
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ARS Investments Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
2.5. Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Investments in associates
Investments in assocaites accounted for in accordance with the cost model are recorded at cost less any accumulated impariment losses.
Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted.
Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the assocaite or arising before or after the date of acquisition.
Investments in joint ventures
Investments in jointly controlled entities accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.
Investments in jointly controlled entities accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be aadopted.
Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the assocaite or arising before or after the date of acquisition.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 July 2024 and 30 June 2025 | 2,107,635

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cost | 1,171,275 |  | 1,171,275

5. Investments

| Other
--- | ---
| £
Cost or Valuation
As at 1 July 2024 | 347,582
Additions | 70,000
Disposals | (50,000 )
As at 30 June 2025 | 367,582

...CONTINUED
Page 4
Page 5
ARS Investments Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025

Provision
As at 1 July 2024 | 69,582
As at 30 June 2025 | 69,582
Net Book Value
As at 30 June 2025 | 298,000
As at 1 July 2024 | 278,000

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 5,710 |  | -

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 21,000 |  | 21,000
Other creditors | 32,283 |  | 32,734
Taxation and social security | 22,335 |  | 24,260
| 75,618 |  | 77,994

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 343,606 |  | 372,213

Included within creditors: amounts falling due after more than one year is an amount of £120,004 (2024: £166,458) in respect of liabilities payable or repayable by instalments which fall due for payment after more than five years from the reporting date.
The mortgage loan is being repaid by monthly instalments with interest at variable commercial rates determined by the lender over varying periods. The loan is secured by way of legal charge over the existing properties.
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 40,000 |  | 40,000

10. Related Party Transactions
A director has a current account with the company and at 30 June 2025 the company owed the director £13 (2024: £13) which is included in creditors in these financial statements. At no time was this account overdrawn.
The directors are also directors of Sood (Chemists) Ltd. Sood (Chemists) Ltd rents investment properties owned by ARS Investments Ltd. The rent charged for the period was £0 (2024: £14,000). The company also received various sums from Sood (Chemists) Ltd which have been included in creditors £2,311 (2024: £2,762).
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