Company registration number 09698531 (England and Wales)
ARESTI DEVELOPMENTS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
ARESTI DEVELOPMENTS LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
ARESTI DEVELOPMENTS LTD
BALANCE SHEET
AS AT 30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investment property
3
2,305,097
2,036,422
Investments
4
728,312
728,439
3,033,409
2,764,861
Current assets
Debtors
5
10,954
-
0
Cash at bank and in hand
3,249
8,253
14,203
8,253
Creditors: amounts falling due within one year
6
(2,091,565)
(1,888,363)
Net current liabilities
(2,077,362)
(1,880,110)
Total assets less current liabilities
956,047
884,751
Creditors: amounts falling due after more than one year
7
(891,287)
(889,547)
Net assets/(liabilities)
64,760
(4,796)
Capital and reserves
Called up share capital
4
4
Profit and loss reserves
64,756
(4,800)
Total equity
64,760
(4,796)
ARESTI DEVELOPMENTS LTD
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2025
30 September 2025
- 2 -

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 28 July 2026 and are signed on its behalf by:
Mr A Aresti
Director
Company registration number 09698531 (England and Wales)
ARESTI DEVELOPMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 3 -
1
Accounting policies
Company information

Aresti Developments Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 40-42 Kemble Street, Prescot, England, L34 5SQ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Revenue

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.4
Fixed asset investments

Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

1.5
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

ARESTI DEVELOPMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.6

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at an amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Investment property
2025
£
Fair value
At 1 October 2024
2,036,422
Additions
268,675
At 30 September 2025
2,305,097

The company's investment properties are stated at open market value as at 30 September 2025, as valued by the director.

4
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
728,312
728,439
ARESTI DEVELOPMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
4
Fixed asset investments
(Continued)
- 5 -
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 1 October 2024
728,439
Stamp duty share for share exchange
(127)
At 30 September 2025
728,312
Carrying amount
At 30 September 2025
728,312
At 30 September 2024
728,439
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
9,550
-
0
Other debtors
1,404
-
0
10,954
-
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
29,050
59,288
Corporation tax
23,702
-
0
Other creditors
2,038,813
1,829,075
2,091,565
1,888,363
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
891,287
889,547
8
Directors' transactions

The below loan is unsecured, interest free and repayable on demand. All the figures are disclosed on an aggregate basis. The loan was repaid shortly after the year end.

ARESTI DEVELOPMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
8
Directors' transactions
(Continued)
- 6 -
Advances
Opening balance
Amounts advanced
Closing balance
£
£
£
Mr A Aresti
-
1,404
1,404
-
1,404
1,404
9
Bank loan security

Bank loans of £29,050 (£59,288) and long term bank loans of £891,287 (2024: £889,547) are secured against the assets to which they relate.

2025-09-30 2024-10-01 false false false 28 July 2026 CCH Software CCH Accounts Production 2026.200 Letting and operating of owned real estate.
Mr A Aresti Mr A Aresti Alekos Aresti 09698531 2024-10-01 2025-09-30 09698531 2025-09-30 09698531 2024-09-30 09698531 core:WithinOneYear 2025-09-30 09698531 core:WithinOneYear 2024-09-30 09698531 core:CurrentFinancialInstruments core:WithinOneYear 2025-09-30 09698531 core:CurrentFinancialInstruments core:WithinOneYear 2024-09-30 09698531 core:Non-currentFinancialInstruments core:AfterOneYear 2025-09-30 09698531 core:Non-currentFinancialInstruments core:AfterOneYear 2024-09-30 09698531 core:ShareCapital 2025-09-30 09698531 core:ShareCapital 2024-09-30 09698531 core:RetainedEarningsAccumulatedLosses 2025-09-30 09698531 core:RetainedEarningsAccumulatedLosses 2024-09-30 09698531 bus:Director1 2024-10-01 2025-09-30 09698531 2023-10-01 2024-09-30 09698531 2024-09-30 09698531 core:CurrentFinancialInstruments 2024-09-30 09698531 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 09698531 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 09698531 bus:FRS102 2024-10-01 2025-09-30 09698531 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 09698531 bus:Director2 2024-10-01 2025-09-30 09698531 bus:Director3 2024-10-01 2025-09-30 09698531 bus:FullAccounts 2024-10-01 2025-09-30 xbrli:pure xbrli:shares iso4217:GBP