Registration number: 10584239

Aryuv Properties Ltd

(Registration number: 10584239)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	-	105,111
Current assets
Debtors	5	167,482	267,483
Cash at bank and in hand		119,857	9,386
		287,339	276,869
Creditors: Amounts falling due within one year	6	(288,654)	(368,124)
Net current liabilities		(1,315)	(91,255)
Net (liabilities)/assets		(1,315)	13,856
Capital and reserves
Called up share capital		100	100
Retained earnings		(1,415)	13,756
Shareholders' (deficit)/funds		(1,315)	13,856

For the financial year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 17 September 2026
 

......................................... Sukhjit Hothi Director

Aryuv Properties Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
28 Glenavon Gardens
Slough
SL3 7HN

These financial statements were authorised for issue by the director on 17 September 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Aryuv Properties Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Asset class	Depreciation method and rate
Freehold Property	0%

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at 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.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2025 - 1).

4	Tangible assets

	Land and buildings £	Total £
Cost or valuation
At 1 February 2025	105,111	105,111
Disposals	(105,111)	(105,111)
At 31 January 2026	-	-
Depreciation
Carrying amount
At 31 January 2026	-	-
At 31 January 2025	105,111	105,111

Included within the net book value of land and buildings above is £Nil (2025 - £105,111) in respect of freehold land and buildings.
 

Aryuv Properties Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

5

Debtors

Current	Note	2026 £	2025 £
Amounts owed by related parties		-	100,000
Other debtors		167,482	167,483
		167,482	267,483

6

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	7	118,701	118,651
Taxation and social security		131	410
Accruals and deferred income		83	563
Other creditors		169,739	248,500
		288,654	368,124

7	Loans and borrowings

Current loans and borrowings

	2026 £	2025 £
Other borrowings	118,701	118,651