AR Investment Properties Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 13936189 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026

FOR

AR INVESTMENT PROPERTIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Akhtar Khan

REGISTERED OFFICE:

47 Old Ford Road

London

E2 9PJ

REGISTERED NUMBER:

13936189 (England and Wales)

ACCOUNTANTS:

Stan Lee Accountancy Ltd

T/A: The Stan Lee

Chartered Certified Accountants

Level 18, 40 Bank Street

Canary Wharf

London

E14 5NR

FIXED ASSETS

Investment property

4

1,689,057

1,464,796

CURRENT ASSETS

Debtors

5

2,239

6,014

Cash at bank

10,300

33,716

12,539

39,730

CREDITORS

Amounts falling due within one year

6

518,364

495,439

NET CURRENT LIABILITIES

(505,825

)

(455,709

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,183,232

1,009,087

CREDITORS

Amounts falling due after more than
one year

7

1,192,616

1,024,610

NET LIABILITIES

(9,384

)

(15,523

)

CAPITAL AND RESERVES

Called up share capital

10

100

Fair value reserve

11

(11,783

)

(11,783

)

Retained earnings

11

2,299

(3,840

)

SHAREHOLDERS' FUNDS

(9,384

)

(15,523

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 July 2026 and were signed by:

Akhtar Khan - Director

1.	STATUTORY INFORMATION

AR Investment Properties Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 March 2025

1,464,796

Additions

224,261

At 28 February 2026

1,689,057

NET BOOK VALUE

At 28 February 2026

1,689,057

At 28 February 2025

1,464,796

Fair value at 28 February 2026 is represented by:

£

Valuation in 2026

1,689,057

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Other debtors

-

3,775

Deferred tax asset

2,239

6,014

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Other creditors

3,320

-

Directors' current accounts

511,894

492,619

Accrued expenses

3,150

2,820

518,364

495,439

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2026

2025

£

Bank loans (see note 8)

1,192,616

1,024,610

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Mortgage loan

1,192,616

1,024,610

8.

LOANS

An analysis of the maturity of loans is given below:

2026

2025

£

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Mortgage loan

1,192,616

1,024,610

9.	DEFERRED TAX

£

Balance at 1 March 2025

(2,239

)

Balance at 28 February 2026

(2,239

)

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

100

Ordinary

£1

100

11.

RESERVES

Fair

Retained

value

earnings

reserve

Totals

£

At 1 March 2025

(3,840

)

(11,783

)

(15,623

)

Profit for the year

6,139

At 28 February 2026

2,299

(11,783

)

(9,484

)

12.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

As of the balance sheet date, the Company had a liability to its director amounting to £511,894 (2025: £492,619). This loan is non-interest bearing and is repayable in full upon demand at short notice.

13.	ULTIMATE CONTROLLING PARTY

Throughout the current and preceding years, the Company has been controlled by its director, Mr. A Khan, by virtue of his ownership of the Company's entire issued share capital.