Acorah Software Products - Accounts Production 19.3.550 false true true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 10574651 Mr Andrew Bennett Mr Johan Osborne Dr A R Bennet true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10574651 2024-07-31 10574651 2025-07-31 10574651 2024-08-01 2025-07-31 10574651 frs-core:CurrentFinancialInstruments 2025-07-31 10574651 frs-core:Non-currentFinancialInstruments 2025-07-31 10574651 frs-core:FurnitureFittings 2025-07-31 10574651 frs-core:FurnitureFittings 2024-08-01 2025-07-31 10574651 frs-core:FurnitureFittings 2024-07-31 10574651 frs-core:SharePremium 2025-07-31 10574651 frs-core:ShareCapital 2025-07-31 10574651 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 10574651 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 10574651 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 10574651 frs-bus:SmallEntities 2024-08-01 2025-07-31 10574651 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 10574651 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 10574651 1 2024-08-01 2025-07-31 10574651 frs-core:ListedExchangeTraded 2025-07-31 10574651 frs-core:ListedExchangeTraded 2024-07-31 10574651 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-07-31 10574651 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-07-31 10574651 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-07-31 10574651 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-07-31 10574651 frs-bus:Director1 2024-08-01 2025-07-31 10574651 frs-bus:CompanySecretary1 2024-08-01 2025-07-31 10574651 frs-countries:EnglandWales 2024-08-01 2025-07-31 10574651 2023-07-31 10574651 2024-07-31 10574651 2023-08-01 2024-07-31 10574651 frs-core:CurrentFinancialInstruments 2024-07-31 10574651 frs-core:Non-currentFinancialInstruments 2024-07-31 10574651 frs-core:SharePremium 2024-07-31 10574651 frs-core:ShareCapital 2024-07-31 10574651 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 10574651
Arb Property Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10574651
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,261 1,011
Investment Properties 5 11,070,401 15,690,397
Investments 6 100 100
11,071,762 15,691,508
CURRENT ASSETS
Debtors 7 1,305,011 1,288,223
Cash at bank and in hand 315,126 -
1,620,137 1,288,223
Creditors: Amounts Falling Due Within One Year 8 (10,787,345 ) (16,041,017 )
NET CURRENT ASSETS (LIABILITIES) (9,167,208 ) (14,752,794 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,904,554 938,714
Creditors: Amounts Falling Due After More Than One Year 9 (1,503,746 ) -
PROVISIONS FOR LIABILITIES
Deferred Taxation (315 ) (253 )
NET ASSETS 400,493 938,461
CAPITAL AND RESERVES
Called up share capital 10 2,410 2,410
Share premium account 564 564
Profit and Loss Account 397,519 935,487
SHAREHOLDERS' FUNDS 400,493 938,461
Page 1
Page 2
For the year ending 31 July 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 Andrew Bennett
Director
27/07/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Arb Property Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10574651 . The registered office is 330 Lincoln Road , Peterborough , Peterborough, PE1 2NA.
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 director has confirmed he will support the company financially for at least twelve months from the date these accounts are approved.
On this basis, the director considers it appropriate to prepare the accounts on a going concern basis.
2.3. Turnover
Turnover represents rental income receivable from investment properties during the year, exclusive of value added tax. Rental income is recognised on a straight-line basis over the term of the lease.
2.4. 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 15%WDV
2.5. 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.
2.6. 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 August 2024 3,472
Additions 473
As at 31 July 2025 3,945
Depreciation
As at 1 August 2024 2,461
Provided during the period 223
As at 31 July 2025 2,684
Net Book Value
As at 31 July 2025 1,261
As at 1 August 2024 1,011
5. Investment Property
2025
£
Fair Value
As at 1 August 2024 15,690,397
Additions 1,263
Disposals (4,621,259 )
As at 31 July 2025 11,070,401
The director has reviewed the value of the company's investment properties at the balance sheet date, having regard to current conditions in the commercial property market, which has remained relatively stagnant with limited transactional activity and subdued rental growth. Taking this into account, the director considers that the fair value included in these accounts appropriately reflects the value of the properties.
6. Investments
Listed
£
Cost or Valuation
As at 1 August 2024 100
As at 31 July 2025 100
Provision
As at 1 August 2024 -
As at 31 July 2025 -
Net Book Value
As at 31 July 2025 100
As at 1 August 2024 100
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Page 5
7. Debtors
2025 2024
£ £
Due within one year
Other debtors 1,305,011 1,288,223
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 27,402 48,319
Bank loans and overdrafts 46,692 2,212,582
Other creditors 10,713,251 13,780,116
10,787,345 16,041,017
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 1,503,746 -
Bank loans and overdrafts are secured by way of a registered charge over the specific properties to which they relate.
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2,410 2,410
11. Directors Advances, Credits and Guarantees
At the balance sheet date the company owed a director £10,650,727.28(2024: £13,722,043.20)
The above loan is unsecured, interest free and repayable on demand.
12. Ultimate Controlling Party
The company's ultimate controlling party is Dr A R Bennet .
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