REGISTERED NUMBER: 00057762 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

ARTHUR NEWBERY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr R A Graham

Mr G J Graham

Mr D L Graham

Mr T J C Graham

Mr J L Graham

REGISTERED OFFICE:

28 Hereford Road

London

W2 5AJ

REGISTERED NUMBER:

00057762 (England and Wales)

ACCOUNTANTS:

Durrants - Calleva

Accountants and Tax Advisors

4 Comet House

Calleva Park

Aldermaston

Berkshire

RG7 8JA

FIXED ASSETS

Tangible assets

4

-

-

Investments

5

2,411,246

2,411,246

Investment property

6

7,864,000

8,026,568

10,275,246

10,437,814

CURRENT ASSETS

Debtors

7

175,406

84,129

Cash at bank

144,553

100,669

319,959

184,798

CREDITORS

Amounts falling due within one year

8

217,067

161,458

NET CURRENT ASSETS

102,892

23,340

TOTAL ASSETS LESS CURRENT LIABILITIES

10,378,138

10,461,154

PROVISIONS FOR LIABILITIES

434,981

475,623

NET ASSETS

9,943,157

9,985,531

CAPITAL AND RESERVES

Called up share capital

22,000

22,000

Fair value reserve

10

1,563,844

1,726,412

Retained earnings

10

8,357,313

8,237,119

SHAREHOLDERS' FUNDS

9,943,157

9,985,531

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 September 2026 and were signed on its behalf by:

Mr R A Graham - Director

1.	STATUTORY INFORMATION

Arthur Newbery 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.

Turnover

Turnover represents rental and service charges from tenanted properties in the UK.

Tangible fixed assets

Fixtures and fittings are stated at cost less accumulated depreciation and have been fully depreciated.

Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Fixtures and fittings - 15% reducing balance basis

Investments in associates

Investments in associate undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 April 2025

and 31 March 2026

12,698

DEPRECIATION

At 1 April 2025

and 31 March 2026

12,698

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	FIXED ASSET INVESTMENTS

Interest

in

associate

£

COST

At 1 April 2025

and 31 March 2026

2,411,246

NET BOOK VALUE

At 31 March 2026

2,411,246

At 31 March 2025

2,411,246

The company's investments at the Balance Sheet date in the share capital of companies include the following:

James Trust Limited

Registered office: 28 Hereford Road London, W2 5AJ

Nature of business: Property management and investment

%

Class of shares:

holding

Ordinary

100.00

31/3/26

31/3/25

£

£

Aggregate capital and reserves

3,496,651

3,475,984

Profit for the year

125,667

255,303

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

8,026,568

Impairments

(162,568

)

At 31 March 2026

7,864,000

NET BOOK VALUE

At 31 March 2026

7,864,000

At 31 March 2025

8,026,568

Fair value at 31 March 2026 is represented by:

£

Valuation in 2008

4,223,021

Valuation in 2009

(505,233

)

Valuation in 2012

(87,016

)

Valuation in 2013

572,862

Valuation in 2014

(46,963

)

Valuation in 2015

46,963

Valuation in 2018

(232,763

)

Valuation in 2020

(1,348,350

)

Valuation in 2022

(499,955

)

Valuation in 2026

(162,568

)

Cost

5,904,002

7,864,000

If the properties had not been revalued they would have been included at the following historical cost:

31/3/26

31/3/25

£

£

Cost

5,844,563

5,844,563

The investment properties were valued on an open market basis on 31 March 2026 by the Directors with professional advice .

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Trade debtors

98,581

14,634

Amounts owed by group undertakings

51,825

21,825

Other debtors

25,000

25,000

Short term advance

-

22,670

175,406

84,129

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Tax

137,871

95,543

Social security and other taxes

6,314

3,082

VAT

10,954

11,608

Other creditors

33,928

23,225

Directors' current accounts

25,000

25,000

Accrued expenses

3,000

3,000

217,067

161,458

9.	SECURED DEBTS

The bank loans are secured by means of fixed and floating charges over the company's assets.

10.

RESERVES

Fair

Retained

value

earnings

reserve

Totals

£

£

£

At 1 April 2025

8,237,119

1,726,412

9,963,531

Profit for the year

560,194

560,194

Dividends

(440,000

)

(440,000

)

Property revaluation

-

(162,568

)

(162,568

)

At 31 March 2026

8,357,313

1,563,844

9,921,157