REGISTERED NUMBER: 11940787 (England and Wales)

Financial Statements

for the Year Ended 31 October 2025

for

ARA Investment Enterprises Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

I S Kudhail

J K Kudhail

REGISTERED OFFICE:

The Mills

Canal Street

Derby

Derbyshire

DE1 2RJ

REGISTERED NUMBER:

11940787 (England and Wales)

ACCOUNTANTS:

Bates Weston LLP

Chartered Accountants

The Mills

Canal Street

Derby

DE1 2RJ

FIXED ASSETS

Investment property

4

156,000

165,000

CURRENT ASSETS

Cash at bank

163

2,515

CREDITORS

Amounts falling due within one year

5

139,765

134,798

NET CURRENT LIABILITIES

(139,602

)

(132,283

)

TOTAL ASSETS LESS CURRENT LIABILITIES

16,398

32,717

PROVISIONS FOR LIABILITIES

6

2,860

5,960

NET ASSETS

13,538

26,757

CAPITAL AND RESERVES

Called up share capital

103

103

Fair value reserve

7

25,110

32,400

Retained earnings

7

(11,675

)

(5,746

)

SHAREHOLDERS' FUNDS

13,538

26,757

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 July 2026 and were signed on its behalf by:

I S Kudhail - Director

1.	STATUTORY INFORMATION

ARA Investment Enterprises 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.

Investment property

Investment property is not depreciated but is revalued annually at its fair value in accordance with the Financial Reporting Standard 102 (Section 1A). Any aggregate surplus or deficit arising from changes in fair value is recognised in the profit and loss account and transferred to a fair value reserve.

Deferred tax

Provision is made at current rates for taxation deferred in respect of all material timing differences, including provisions made for potential tax arising on assets which have been revalued.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 November 2024

165,000

Impairments

(9,000

)

At 31 October 2025

156,000

NET BOOK VALUE

At 31 October 2025

156,000

At 31 October 2024

165,000

Fair value at 31 October 2025 is represented by:

£

Valuation in 2025

156,000

If investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

125,000

125,000

Investment property was valued on a fair value basis on 31 October 2025 by the directors .

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Directors' current accounts

138,835

131,728

Accrued expenses

930

3,070

139,765

134,798

6.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

2,860

5,960

Deferred

tax

£

Balance at 1 November 2024

5,960

Provided during year

(3,100

)

Balance at 31 October 2025

2,860

7.

RESERVES

Fair

Retained

value

earnings

reserve

Totals

£

£

£

At 1 November 2024

(5,746

)

32,400

26,654

Deficit for the year

(13,219

)

(13,219

)

Revaluation

9,000

(9,000

)

-

Deferred tax

(1,710

)

1,710

-

At 31 October 2025

(11,675

)

25,110

13,435