1 March 2025 v2026.38.1 limited_company_frs_102_section_1a_v1_1_3 companies_houseSoftwarefalsetruetruetrueNo description of principal activity00falsetruexbrli:purexbrli:sharesiso4217:GBP092340712025-03-012026-02-28092340712026-02-28092340712025-02-2809234071core:WithinOneYear2026-02-2809234071core:WithinOneYear2025-02-2809234071core:AfterOneYear2025-02-2809234071core:ShareCapital2026-02-2809234071core:ShareCapital2025-02-2809234071core:OtherReservesSubtotal2026-02-2809234071core:OtherReservesSubtotal2025-02-2809234071core:RetainedEarningsAccumulatedLosses2026-02-2809234071core:RetainedEarningsAccumulatedLosses2025-02-2809234071bus:Director12025-03-012026-02-2809234071bus:RegisteredOffice2025-03-012026-02-2809234071core:LandBuildings2025-03-012026-02-28092340712025-03-010923407112025-03-012026-02-28092340712024-03-012025-02-2809234071countries:EnglandWales2025-03-012026-02-2809234071bus:AuditExemptWithAccountantsReport2025-03-012026-02-2809234071bus:PrivateLimitedCompanyLtd2025-03-012026-02-2809234071bus:SmallEntities2025-03-012026-02-2809234071bus:AbridgedAccounts2025-03-012026-02-28
Company registration number:
09234071
Arva Investments Limited
Unaudited Filleted Abridged Financial Statements for the year ended
28 February 2026
Arva Investments Limited
Report to the board of directors on the preparation of the unaudited statutory financial statements of Arva Investments Limited
Year ended
28 February 2026
As described on the abridged statement of financial position, the Board of Directors of
Arva Investments Limited
are responsible for the preparation of the
abridged financial statements
for the year ended
28 February 2026
, which comprise the abridged income statement, statement of total comprehensive income, abridged statement of financial position, statement of changes in equity and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions we have compiled these unaudited abridged financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.
BK Plus
Unit 2
Riverbridge Business Centre
Rhymney River Bridge Road
Cardiff
CF23 9FP
United Kingdom
Date:
12 August 2026
Arva Investments Limited
Abridged Statement of Financial Position
28 February 2026
20262025
Note££
Fixed assets    
Tangible assets 5
360,000
 
560,733
 
Current assets    
Debtors
429,720
 
454,023
 
Cash at bank and in hand
7,268
 
1,408
 
436,988
 
455,431
 
Creditors: amounts falling due within one year
(653,916
 )
(417,225
 )
Net current (liabilities)/assets
(216,928
 )
38,206
 
Total assets less current liabilities 143,072   598,939  
Creditors: amounts falling due after more than one year -  
(228,300
 )
Provisions for liabilities
(30,567
 )
(80,750
 )
Net assets
112,505
 
289,889
 
Capital and reserves    
Called up share capital
1,500
 
1,500
 
Other reserves
91,700
 
242,250
 
Profit and loss account
19,305
 
46,139
 
Shareholders funds
112,505
 
289,889
 
For the year ending
28 February 2026
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
  • The members have not required the company to obtain an audit of its abridged financial statements for the year in question 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 abridged financial statements.
All of the members have consented to the preparation of the abridged statement of financial position and the abridged income statement for the year ended
28 February 2026
in accordance with Section 444(2A) of the Companies Act 2006.
These
abridged 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 income statement has not been delivered.
These
abridged financial statements
were approved by the board of directors and authorised for issue on
12 August 2026
, and are signed on behalf of the board by:
M Abedi
Director
Company registration number:
09234071
Arva Investments Limited
Notes to the Abridged Financial Statements
Year ended
28 February 2026

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
16 Axis Court Mallard Way, Riverside Business Park
,
Swansea Vale
,
Swansea
,
SA7 0AJ
, .

2 Statement of compliance

These
abridged financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
abridged financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
abridged financial statements
are prepared in sterling, which is the functional currency of the company.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Land and buildings
N/A

Investment properties

Investment property is measured initially at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.
All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is more likely than not that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured on an undiscounted basis at the tax rates that would apply in the periods in which timing differences are expected to reverse, based on tax rates and laws enacted at the statement of financial position date.

Provisions for liabilities

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

4 Average number of employees

The average number of persons employed by the company during the year was nil (2025: nil).

5 Fixed assets

Tangible assets
£
Cost or valuation  
At
1 March 2025
560,733
 
Revaluations
(200,733
 )
At
28 February 2026
360,000
 
Depreciation  
At
1 March 2025
and
28 February 2026
 -  
Carrying amount  
At
28 February 2026
360,000
 
At 28 February 2025
560,733
 

Investment property

Included in tangible assets are the following amounts related to investment properties held at valuation:
2026
£
Carrying amount at
1 March 2025
560,733.00
 
Fair value adjustments
200,733
)
Carrying amount at
28 February 2026
360,000
 

6 Fair value reserve

Included within other reserves is the fair value reserve as follows:
20262025
££
At start of year 242,250   242,250  
Other movements in other comprehensive income (150,550 ) -  
At end of year 91,700   242,250