Company Registration No. 08847955 (England)
Arton Ltd
Unaudited accounts
for the year ended 31 December 2025
Arton Ltd
Statement of financial position
as at 31 December 2025
Investment property
16,085,000
16,085,000
Cash at bank and in hand
43,244
48,082
Creditors: amounts falling due within one year
(583,623)
(1,196,307)
Net current liabilities
(539,968)
(425,215)
Total assets less current liabilities
15,545,032
15,659,785
Creditors: amounts falling due after more than one year
(9,982,047)
(9,982,047)
Net assets
5,562,985
5,677,738
Called up share capital
2
2
Profit and loss account
5,562,983
5,677,736
Shareholders' funds
5,562,985
5,677,738
For the year ending 31 December 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 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 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.
The financial statements were approved by the Board of Directors and authorised for issue on 1 July 2026 and were signed on its behalf by
Creighton Boyd
Director
Company Registration No. 08847955
Arton Ltd
Notes to the Accounts
for the year ended 31 December 2025
Arton Ltd is a private company, limited by shares, registered in England, registration number 08847955. The registered office is 14 Holywell Row, London, EC2A 4JB, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 Section 1A.
The accounts are presented in £ sterling.
The directors believe that Arton Ltd has adequate resources available to enable it to continue to meet its ongoing obligations as and when they fall due for at least a period of 12 months from the date of approval of the financial statements. Accordingly, the company continues to adopt the going concern basis in preparation of its financial statements.
Turnover is recognised to the extent that it is probable that economic benefits will flow to the company and revenue can be measured reliably. Revenue from a rental contract is measured as the fair value of the consideration received or receivable, excluding discounts, rebate, value added tax and other sales taxes.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
15% straight line
Investment property is measured at fair value with changes in fair value recognised in the Profit and Loss Account. Revalued investment properties are not depreciated or amortised.
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
Arton Ltd
Notes to the Accounts
for the year ended 31 December 2025
Taxation and Deferred taxation
Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.
4
Tangible fixed assets
Fixtures & fittings
At 31 December 2025
124,593
At 31 December 2025
124,593
Fair value at 1 January 2025
16,085,000
At 31 December 2025
16,085,000
Investment properties were revalued by the Directors on 31 December 2025.
The profit and loss account includes £14,264,025 of accumulated undistributable reserves relating to fair value uplifts recognised on investment properties (2024: £14,264,025).
Amounts falling due within one year
Amounts due from group undertakings etc.
-
723,010
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
-
1,020,408
Trade creditors
55,019
56,392
Amounts owed to group undertakings and other participating interests
407,554
-
Other creditors
61,965
60,414
Arton Ltd
Notes to the Accounts
for the year ended 31 December 2025
8
Creditors: amounts falling due after more than one year
2025
2024
Bank loans
9,982,047
9,982,047
Aggregate of amounts that fall due for payment after five years
9,982,047
9,982,047
Bank loans are secured by way of a fixed charge over property and a floating charge over the assets of the company.
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
10
Transactions with related parties
Included within debtors are amounts due from connected companies of £nil (2024: £723,010).
Included within creditors are amounts due to connected companies of £407,554 (2024: £nil).
All amounts due are unsecured, interest-free and repayable on demand.
11
Average number of employees
During the year the average number of employees was 0 (2024: 0).