ARF 2014 Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—4

Registered number: 09243104

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		1,170,000		962,000

			1,170,000		962,000
CURRENT ASSETS
Debtors	5	1,589		509
Cash at bank and in hand		201,948		3,847

		203,537		4,356
Creditors: Amounts Falling Due Within One Year	6	(376,138 )		(178,637 )

NET CURRENT ASSETS (LIABILITIES)			(172,601 )		(174,281 )

TOTAL ASSETS LESS CURRENT LIABILITIES			997,399		787,719

Creditors: Amounts Falling Due After More Than One Year	7		(637,580 )		(637,580 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(90,916 )		(39,660 )

NET ASSETS			268,903		110,479

CAPITAL AND RESERVES
Called up share capital	8		1		1
Income Statement			268,902		110,478

SHAREHOLDERS' FUNDS			268,903		110,479

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ARF 2014 Limited

Statement of Financial Position (continued)

As At 31 October 2025

For the year ending 31 October 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 Income Statement.

On behalf of the board

Mr Simon Franklin

Director

15/07/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

ARF 2014 Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09243104 . The registered office is Osborne House, Wendover Road, Norwich, Norfolk, NR13 6LH.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from rental services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Turnover is measured at the fair value of the consideration received or receivable for rental services.

2.4. 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 income statement.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Provision is made, under the liability method, to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Investment Property

	2025
	£
Fair Value
As at 1 November 2024	962,000
Additions	2,976
Revaluations	205,024

As at 31 October 2025	1,170,000

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ARF 2014 Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	1,589	509

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other loans	200,000	-
Other creditors	176,138	178,637

	376,138	178,637

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

	2025	2024
	£	£
Bank loans	637,580	637,580

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

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