| ARNL LIMITED |
| Registered number: |
07589734 |
| Balance Sheet |
| as at 30 April 2026 |
|
| Notes |
|
|
2026 |
|
|
2025 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
431,667 |
|
|
251,926 |
|
| Current assets |
| Debtors |
4 |
|
23,205 |
|
|
47,551 |
| Cash at bank and in hand |
|
|
2,258 |
|
|
96,462 |
|
|
|
25,463 |
|
|
144,013 |
|
| Creditors: amounts falling due within one year |
5 |
|
(38,661) |
|
|
(34,318) |
|
| Net current (liabilities)/assets |
|
|
|
(13,198) |
|
|
109,695 |
|
| Net assets |
|
|
|
418,469 |
|
|
361,621 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
100 |
|
|
100 |
| Profit and loss account |
|
|
|
418,369 |
|
|
361,521 |
|
| Shareholders' funds |
|
|
|
418,469 |
|
|
361,621 |
|
|
|
|
|
|
|
|
| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| Nurali Panjwani |
| Director |
| Approved by the board on 18 August 2026 |
|
| ARNL LIMITED |
| Notes to the Accounts |
| for the year ended 30 April 2026 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
|
|
Turnover |
|
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulated depreciation and impairment losses. Depreciation is provided at rates calculated to write off the cost of the assets over their expected useful lives as follows: |
|
|
Plant and Equipment |
20% Reducing balance method |
|
|
Investment Property |
|
Investment property is property held to earn rental income and/or for capital appreciation. Investment property is initially recognised at cost and subsequently measured at fair value at each reporting date. Changes in fair value are recognised in profit or loss. |
|
|
Debtors |
|
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. |
|
|
Creditors |
|
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. |
|
|
Pensions |
|
Contributions to defined contribution plans are expensed in the period to which they relate. |
|
| 2 |
Employees |
2026 |
|
2025 |
| Number |
Number |
|
|
Average number of persons employed by the company |
2 |
|
2 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
Investment Property |
|
Plant and machinery etc |
|
Total |
| £ |
£ |
£ |
|
Cost |
|
At 1 May 2025 |
248,001 |
|
10,587 |
|
258,588 |
|
Additions * |
180,095 |
|
539 |
|
180,634 |
|
At 30 April 2026 |
428,096 |
|
11,126 |
|
439,222 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 May 2025 |
- |
|
6,662 |
|
6,662 |
|
Charge for the year |
- |
|
893 |
|
893 |
|
At 30 April 2026 |
- |
|
7,555 |
|
7,555 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 30 April 2026 |
428,096 |
|
3,571 |
|
431,667 |
|
At 30 April 2025 |
248,001 |
|
3,925 |
|
251,926 |
|
|
|
|
|
|
|
|
|
|
|
Freehold land and buildings: |
2026 |
|
2025 |
| £ |
£ |
|
Historical cost |
428,096 |
|
248,001 |
|
Cumulative depreciation based on historical cost |
- |
|
- |
|
Fair value |
428,096 |
|
248,001 |
|
|
| 4 |
Debtors |
2026 |
|
2025 |
| £ |
£ |
|
|
Trade debtors |
14,837 |
|
7,183 |
|
Tax - S455 |
|
|
|
|
8,330 |
|
8,330 |
|
Loan to Directors |
|
|
|
|
- |
|
32,000 |
|
Other debtors |
38 |
|
38 |
|
|
|
|
|
|
23,205 |
|
47,551 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due within one year |
2026 |
|
2025 |
| £ |
£ |
|
|
Trade creditors |
- |
|
9,498 |
|
Taxation and social security costs |
35,198 |
|
21,338 |
|
Other creditors |
3,463 |
|
3,482 |
|
|
|
|
|
|
38,661 |
|
34,318 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Contingent liabilities |
|
|
The director has confirmed that there were no contingent liabilities which should be disclosed at 30 April 2026. |
|
|
| 7 |
Loans to directors |
|
Description and conditions |
B/fwd |
Paid |
Repaid |
C/fwd |
| £ |
£ |
£ |
£ |
|
Nurali Panjwani |
|
Borrowed 13/11/15 repaid part on 15/4/18, Borrowed 30/01/17, 15/04/20, New Loan 20/10/21 Repaid on 19/03/2026 |
21,000 |
|
- |
|
(21,000) |
|
- |
|
|
Nilam Panjwani |
|
Borrowed 30/01/17 Borrowed 13/11/15 repaid part on 15/4/18 & 15/04/20 New Loan 19/10/21
Repaid on 4/02/22, 13/02/22, 15/04/2022 and 19/03/2026 |
11,000 |
|
- |
|
(11,000) |
|
- |
|
|
32,000 |
|
- |
|
(32,000) |
|
- |
|
|
|
|
|
|
|
|
|
|
Official rate of interest was paid on the above loans. |
|
| 8 |
Related party transactions and Ultimate Controlling Party |
|
|
The company paid the director £3,300 (2025 £3,600) for use of office at home.
The shares are owned equally by the two directors and therefore both control the company.
During the year, dividends totalling £1,000 were paid, comprising £500 to each shareholder (2025: £19,100).
The director's current account balance at the year end was £2,582 Cr (2025 £1,727 Cr). This account has always remained in credit.
The directors repaid all outstanding loans due to the company during the year, as disclosed in note 7.
Interest is paid at market rate and is shown under interest income together with interest received on directors loan. All transactions were undertaken at market value.
The directors have assessed the fair value of the company's investment properties at the reporting date and consider the carrying values to represent fair value at 30 April 2026. Accordingly, no fair value adjustment has been recognised during the year. |
|
|
| 9 |
Going Concern |
|
|
The director has reviewed a period of 12 months from approval of these financial statements and concluded the company is able to meet all its liabilities as they fall due. As a result it is appropriate to prepare the accounts on a going concern basis. |
|
|
| 10 |
Other information |
|
|
ARNL LIMITED is a private company limited by shares and incorporated in England. Its registered office is: |
|
25a Dalkeith Grove |
|
Stanmore |
|
London |
|
England |
|
HA7 4SQ |