ARAMECH PROPERTY SOURCING LTD


Director	JACKSON, Daniel Ian


Company Secretary	BECK, Alexander Vincent


Registered Address	Unit 1e, Bromsgrove House
	88 Bromsgrove Street
	Birmingham
	B5 6AJ


Registered Number	11023657 (England and Wales)

Statement of Financial Position
31 October 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		18,539		33,221
Investment property	5		2,783,052		746,909
			2,801,591		780,130
Current assets
Debtors	6,7	138,686		86,260
Cash at bank and on hand		28,603		1,462
		167,289		87,722
Creditors amounts falling due within one year	8	(27,058)		(17,316)
Net current assets (liabilities)			140,231		70,406
Total assets less current liabilities			2,941,822		850,536
Creditors amounts falling due after one year	9		(2,934,397)		(849,138)
Provisions for liabilities	10		(3,292)		(8,895)
Net assets			4,133		(7,497)
Capital and reserves
Called up share capital			2		2
Profit and loss account			4,131		(7,499)
Shareholders' funds			4,133		(7,497)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 24 July 2026, and are signed on its behalf by:

JACKSON, Daniel Ian
Director
Registered Company No. 11023657

ARAMECH PROPERTY SOURCING LTD

Notes to the Financial Statements
for the year ended 31 October 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A, as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Going concern
	The financial statements have been prepared assuming the company will contiune as a going concern. At the year end, the company had net liabilities of £23,053 and loss before taxation of £9,038. However, the directors consider that the company has adequate resources available in order to continue in operational existence for the foreseeable future based on the continuing support from its shareholders. The financial statements do not include the adjustments that would result if the company would be unable to continue in operation.

Going concern

The financial statements have been prepared assuming the company will contiune as a going concern.

At the year end, the company had net liabilities of £23,053 and loss before taxation of £9,038. However, the directors consider that the company has adequate resources available in order to continue in operational existence for the foreseeable future based on the continuing support from its shareholders.

The financial statements do not include the adjustments that would result if the company would be unable to continue in operation.

	Turnover policy
	Rental income from investment properties is recognised on a straight-line basis over the term of the relevant lease. Rental income is recognised in profit or loss as it is earned, in accordance with the terms of the lease agreement.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount. Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

Tangible fixed assets and depreciation

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.

Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised
in profit or loss.


		Straight line (years)
	Fixtures and fittings	5
	Office Equipment	5

	Investment property
	Investment properties are properties held to earn rentals or for capital appreciation, or both, and are accounted for using the fair value model. Investment properties are revalued annually with resulting gains and losses recognised in profit or loss. These are included in the statement of financial position at their fair values.

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Cash and cash equivalents
	Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Share capital
	Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

	Related parties
	For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Deferred tax
	Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.

4.	Tangible fixed assets

	Fixtures & fittings	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 November 24	36,101	2,200	38,301
At 31 October 25	36,101	2,200	38,301
Depreciation and impairment
At 01 November 24	4,163	917	5,080
Charge for year	13,839	843	14,682
At 31 October 25	18,002	1,760	19,762
Net book value
At 31 October 25	18,099	440	18,539
At 31 October 24	31,938	1,283	33,221

5.	Investment property


		£
	Fair value at 01 November 24	746,909
	Additions	2,036,143
	At 31 October 25	2,783,052

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	47,925	480
Other debtors	-	7,027
Prepayments and accrued income	15,151	3,053
Total	63,076	10,560

7.	Debtors: amounts due after one year

	2025	2024
	£	£
Amounts owed by group undertakings	75,610	75,700
Total	75,610	75,700

8.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	11,021	7,611
Taxation and social security	3,243	-
Other creditors	-	9,705
Accrued liabilities and deferred income	12,794	-
Total	27,058	17,316


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

9.	Creditors: amounts due after one year

	2025	2024
	£	£
Amounts owed to related parties	970,358	830,686
Other creditors	1,964,039	18,452
Total	2,934,397	849,138

10.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	3,292	8,895
Total	3,292	8,895