2024-12-01 2025-11-30 13757527 AARIV Property Holdings Ltd false 13757527 2024-12-01 2025-11-30 13757527 uk-bus:Director1 2024-12-01 2025-11-30 13757527 uk-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 13757527 uk-bus:SmallEntities 2024-12-01 2025-11-30 13757527 uk-bus:FullAccounts 2024-12-01 2025-11-30 13757527 uk-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 13757527 2024-12-01 13757527 2025-11-30 13757527 2024-11-30 xbrli:pure iso4217:GBP 13757527 2023-12-01 2024-11-30
Company Registration Number : 13757527 (England and Wales)
13757527
This company is a private limited company
This company sells stuff to other companies
The company was trading for the entire period
Full Accounts
2025-11-30
false
AARIV Property Holdings Ltd
The accounts were prepared in accordance with FRS102A
The accounts have been audited
2024-12-01
AARIV Property Holdings Ltd
Unaudited filleted financial statements
For the year ended 30 November 2025
AARIV Property Holdings Ltd
Contents
For the year ended 30 November 2025
CONTENTS PAGE
Company Information 3
Statement of Financial Position 4
Notes to the Financial Statements 5 - 6


AARIV Property Holdings Ltd
Company Information
For the year ended 30 November 2025
Company registration number 13757527 (England and Wales)
Directors Roma Bharatbhai Kelaiya
Vaibhav Naik
Registered office address 21 Ford Way
Downley
High Wycombe, Buckinghamshire
United Kingdom
HP13 5XW
Accountant DNS Accountants
Chartered Accountants
382 Kenton Road
Harrow, Middlesex
United Kingdom
HA3 8DP
AARIV Property Holdings Ltd
Statement of Financial Position
For the year ended 30 November 2025
2025 2024
Notes £ £
Fixed assets
Investment Property 212,000 210,000
5 212,000 210,000
Current assets
Cash and cash equivalents 18,791 14,177
18,791 14,177
Current liabilities
Creditors: Amounts falling due within one year (192,971) (196,235)
Corporation tax payable (1,950) (1,383)
(194,921) (197,618)
Net current (liabilities)/assets (176,130) (183,441)
Total assets less current liabilities 35,870 26,559
Non-current liabilities
Provisions for liabilities (3,544) (3,164)
Net assets/(liabilities) 32,327 23,395
Capital and reserves
Called up share capital 100 100
Retained earnings 32,227 23,295
Shareholders' funds 32,327 23,395
For the year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
The directors have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the special provisions of the Companies Act 2006 applicable to companies subject to the small companies' regime and in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A.
The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small entities regime. All the members of the company have consented to the drawing up of the abridged balance sheet.
  • For the year ended 30 November 2025 the company was entitled to exemption from audit 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 directors acknowledge their responsibility 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the Board on 16 August 2026
.............................
Roma Bharatbhai Kelaiya (Director)
Company registration number: 13757527
/* == Copy of Frs105 Balance Sheet for XML COntent ============================================================ */
Balance sheet at 2025-11-30 30 November 2025
2025 2024
£ £
Fixed Assets 212,000 210,000
Current Assets 18,791 14,177
Creditors: amounts falling due within one year (194,921) (197,618)
Net current assets/(liabilities) (176,130) (183,441)
Total assets less current liabilities 35,870 26,559
Provisions for liabilities (3,544) (3,164)
Net Assets/(liabilities) 32,327 23,395
Capital and Reserves 32,327 23,395
For the year ending 30/11/2025 the company was entitled to exemption 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. For the year ending 30-11-2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit for the year in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. The directors acknowledge 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 small companies provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Approved by the board of directors on 16 August 2026 2026-08-16 and signed on behalf of the board,
.............................
Roma Bharatbhai Kelaiya
Director
Company registration number: 13757527
AARIV Property Holdings Ltd
Notes to the Financial Statements
For the year ended 30 November 2025
(1) General Information
The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is 21 Ford Way, Downley, High Wycombe, Buckinghamshire, United Kingdom, HP13 5XW.

(2) Statement of compliance
These individual financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A and Companies Act 2006, as applicable to companies subject to the small companies' regime.

(3) Significant Accounting Policies
Basis of Preparation
The financial statements have been prepared on the historical cost basis and in accordance with the Companies Act 2006. The presentation and functional currency of the company is pounds sterling. The financial statements are presented in pound units (£) unless stated otherwise.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. The company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity and when specific criteria have been met as described below.
Sale of goods
Sales of goods are recognised when the company has delivered the goods to the customer, no other significant obligation remains unfulfilled that may affect the customer's acceptance of the products and risks and rewards of ownership have transferred to them.
Rendering of Services
Revenue from provision of services rendered in the reporting period is recognised when the outcome of a transaction for the rendering of services can be estimated reliably in terms of revenue, costs and its stage of completion of the specific transaction at the end of the reporting period. The stage of completion is determined on the basis of the actual completion of a proportion of the total services to be rendered. When the outcome of a service contract cannot be estimated reliably the company only recognises revenue to the extent of the recoverable expenses recognised.
Rental income
Rental income from operating leases are recognised on a straight-line basis over the term of the relevant lease. Rental Income is included within other income from fixed assets.
Taxation
Taxation expense represents the aggregate amount of current tax and deferred tax recognised in the reporting period.
Current Tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit before tax as reported in the income statement 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 current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred Tax
A deferred tax asset or liability is recognised for tax recoverable or payable in future periods in respect of transactions and events recognised in the financial statements of current and previous periods.

Deferred tax arises from timing differences that are differences between taxable profits and total comprehensive income as stated in the financial statements. Timing differences result from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in the financial statements.

Deferred tax is recognised on all timing differences at the reporting date apart from certain exceptions. Unrelieved tax losses and other deferred tax assets are only 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.

Deferred tax liabilities and assets 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.
Investment Properties
Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognized in profit or loss. If a reliable measure of fair value is no longer available without undue cost or effort for an item of investment property, it shall be transferred to tangible assets and treated as such until it is expected that fair value will be reliably measurable on an ongoing basis.

(4) Employees
During the year, the average number of employees including director was 0 (2024 : 0).

(5) Fixed assets
Investments
Property
£
Cost
As at 01 December 2024210,000
Revaluation2,000
As at 30 November 2025212,000
Depreciation/Amortisation
As at 30 November 2025-
Net book value
As at 30 November 2025212,000
As at 30 November 2024210,000

(6) Investment properties revaluation
These financial statements for the year ended 30 November 2025 are the financial statements of the company prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

The property is being measured at fair value under FRS 102 and fair value gains and losses are reported in profit or loss.

FRS 102 also requires deferred tax to be accounted for on assets that are subject to revaluation. Consequently, deferred tax of £380 was recognised at 30 November 2025 to reflect the provisions of FRS 102.

The profit on revaluation at 30 November 2025 has been reported in profit or loss and the effect on profit for the year ended 30 November 2025 is increase in the profit for the amount £1,620 is after deferred tax.