Arcath Properties Ltd - Filleted accounts

Registered number

NI060678

Arcath Properties Ltd

Filleted Accounts

31 December 2025

Arcath Properties Ltd
Registered number:		NI060678
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		236,574			236,574
Investments	4		255,487			243,826
			492,061			480,400

Current assets
Debtors	5	138,646			143,941
Cash at bank and in hand		128,534			344,480
		267,180			488,421

Creditors: amounts falling due within one year	6	(8,314)			(11,435)

Net current assets			258,866			476,986

Net assets			750,927			957,386

Capital and reserves
Called up share capital			222			222
Profit and loss account			750,705			957,164

Shareholders' funds			750,927			957,386

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.




C M Brown
Director
Approved by the board on 8 October 2026

Arcath Properties Ltd
Notes to the Accounts
for the year ended 31 December 2025

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 comprises rents from the letting of residential properties.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	Not depreciated
	Fixtures, fittings, tools and equipment	over 5 years

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.

2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			0		0


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 January 2025	236,574		615		237,189
	Disposals	-		(615)		(615)
	At 31 December 2025	236,574		-		236,574

	Depreciation
	At 1 January 2025	-		615		615
	On disposals	-		(615)		(615)
	At 31 December 2025	-		-		-

	Net book value
	At 31 December 2025	236,574		-		236,574
	At 31 December 2024	236,574		-		236,574

4	Investments
Other
investments
£
	Cost
	At 1 January 2025					243,826
	Additions					109,514
	Revaluation					7,117
	Disposals					(104,970)

	At 31 December 2025					255,487

5	Debtors			2025		2024
£					£

	Other debtors			138,646		143,941

6	Creditors: amounts falling due within one year			2025		2024
£					£

	Taxation and social security costs			1,357		3,634
	Other creditors			6,957		7,801
				8,314		11,435

7	Other information

	Arcath Properties Ltd is a private company limited by shares and incorporated in Northern Ireland. Its registered office is:
	Wy-Wuree
	5 Coleraine Road
	Portrush
	Co Antrim
	BT56 8EA