Arnold Real Estate Limited

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

Registered number: 09111166

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		55,618		63,938
Investment Properties	5		679,740		547,313

			735,358		611,251
CURRENT ASSETS
Debtors	6	48,305		5,264
Cash at bank and in hand		2,989		1,961

		51,294		7,225
Creditors: Amounts Falling Due Within One Year	7	(273,445 )		(332,750 )

NET CURRENT ASSETS (LIABILITIES)			(222,151 )		(325,525 )

TOTAL ASSETS LESS CURRENT LIABILITIES			513,207		285,726

Creditors: Amounts Falling Due After More Than One Year	8		(442,222 )		(184,203 )

NET ASSETS			70,985		101,523

CAPITAL AND RESERVES
Called up share capital	9		100		100
Revaluation reserve	11		113,225		113,225
Profit and Loss Account			(42,340 )		(11,802 )

SHAREHOLDERS' FUNDS			70,985		101,523

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Arnold Real Estate Limited

Balance Sheet (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 Profit and Loss Account.

On behalf of the board

Mr James Arnold

Director

27/07/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Arnold Real Estate Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09111166 . The registered office is SME House, Unit 1 Holme Lacy Industrial Estate, Hereford, Herefordshire, HR2 6DR.

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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from rental and other property income receivable. Rental income is recognised on an accruals basis over the period to which it relates. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings

25% Reducing Balance

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 profit and loss account.

3. Average Number of Employees

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

4. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 November 2024	63,938
Additions	10,219

As at 31 October 2025	74,157

Depreciation
As at 1 November 2024	-
Provided during the period	18,539

As at 31 October 2025	18,539

Net Book Value
As at 31 October 2025	55,618

As at 1 November 2024	63,938

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Arnold Real Estate Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

5. Investment Property

	2025
	£
Fair Value
As at 1 November 2024	547,313
Additions	132,427

As at 31 October 2025	679,740

The investment property was valued by the directors at £679,740 at 31 October 2025 by reference to insurance valuations and market conditions. The directors consider this to represent fair value. No independent external valuation was obtained during the year.

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	5,581	3,069
Amounts owed by group undertakings	42,214	-
Other debtors	510	2,195

	48,305	5,264

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	6,511	8,816
Bank loans and overdrafts	19,931	134,112
Amounts owed to group undertakings	198,300	156,767
Other creditors	48,613	32,965
Taxation and social security	90	90

	273,445	332,750

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

	2025	2024
	£	£
Bank loans	442,222	184,203

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

10. Dividends

	2025	2024
	£	£
On equity shares:
Interim dividend paid	-	200

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Arnold Real Estate Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

11. Reserves

	Revaluation reserve	Profit and Loss Account
	£	£
As at 1 November 2024	113,225	(11,802 )
Loss for the year and total comprehensive income	-	(30,538 )

As at 31 October 2025	113,225	(42,340 )

12. Related Party Transactions

Included within Other creditors is £47,975 (2024: £32,369) owing to the Director.

Summary of transactions with parent

Arnold Real Estate Limited is wholly owned by Arnold Capital Limited.

At the year end there was an amount of £42,214 owed from Arnold Capital Limited.

The balance is unsecured, interest free and repayable on demand.

Summary of transactions with joint control or significant interest

Arnold Real Estate Limited is related to Arnold Industrial Engineering Limited by way of both being subsidiaries of Arnold Capital Limited.

At the year end there was an amount of £198,300 owed to Arnold Industrial Engineering Limited.

The balance is unsecured, interest free and repayable on demand.

13. Ultimate Parent Undertaking and Controlling Party

The company's immediate and ultimate parent undertaking is Arnold Capital Limited, a company incorporated in England and Wales. The ultimate controlling party is James Arnold by virtue of his ownership and control of Arnold Capital Limited.

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