REGISTERED NUMBER: 02354524 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JANUARY 2026

FOR

ARROW ESTATES & PROPERTY DEVELOPMENTS

LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs S V May

SECRETARY:

Mrs S V May

REGISTERED OFFICE:

47 St Pauls Street

Leeds

West Yorkshire

LS1 2TE

REGISTERED NUMBER:

02354524 (England and Wales)

ACCOUNTANTS:

Fortus Limited

Business Advisors & Accountants

Equinox House

Clifton Park, Shipton Road

York

YO30 5PA

FIXED ASSETS

Tangible assets

4

-

1,941

Investment property

5

3,471,795

3,465,661

3,471,795

3,467,602

CURRENT ASSETS

Debtors

6

627

6,778

Cash at bank and in hand

66,008

93,685

66,635

100,463

CREDITORS

Amounts falling due within one year

7

(171,838

)

(201,072

)

NET CURRENT LIABILITIES

(105,203

)

(100,609

)

TOTAL ASSETS LESS CURRENT LIABILITIES

3,366,592

3,366,993

CREDITORS

Amounts falling due after more than one year

8

(163,795

)

(185,929

)

PROVISIONS FOR LIABILITIES

(475,618

)

(475,703

)

NET ASSETS

2,727,179

2,705,361

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

2,214,891

2,214,891

Retained earnings

512,188

490,370

SHAREHOLDERS' FUNDS

2,727,179

2,705,361

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 22 October 2026 and were signed by:

Mrs S V May - Director

1.	STATUTORY INFORMATION

Arrow Estates & Property Developments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Significant judgements and estimates

In applying the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities. Estimates and assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Rents receivable represents net amounts receivable for rents and management services provided, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor vehicles

-

25% on reducing balance

Plant & office equipment

-

25% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

The company enters into basic financial instrument transactions resulting in the recognition of financial assets and liabilities such as trade debtors and trade creditors, loans from banks and loans to and from related parties. Debt instruments that are payable or receivable within one year, typically trade debtors and trade creditors, are measured at the undiscounted constitutes a financing transaction, such as the payment of a trade debt beyond normal business terms or financed at a non-market rate of interest, the financial asset or liability is measured at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant &

Motor

office

vehicles

equipment

Totals

£

£

£

COST

At 31 January 2025

25,845

36,600

62,445

Disposals

(25,845

)

(36,600

)

(62,445

)

At 30 January 2026

-

-

-

DEPRECIATION

At 31 January 2025

23,904

36,600

60,504

Eliminated on disposal

(23,904

)

(36,600

)

(60,504

)

At 30 January 2026

-

-

-

NET BOOK VALUE

At 30 January 2026

-

-

-

At 30 January 2025

1,941

-

1,941

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 31 January 2025

3,465,661

Additions

6,134

At 30 January 2026

3,471,795

NET BOOK VALUE

At 30 January 2026

3,471,795

At 30 January 2025

3,465,661

Fair value at 30 January 2026 is represented by:

£

Valuation in 2018

1,190,130

Valuation in 2021

1,500,000

Cost

781,665

3,471,795

If investment property had not been revalued it would have been included at the following historical cost:

2026

2025

£

£

Cost

781,665

775,531

Investment property was valued on an open market basis on 31 January 2023 by the directors .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

627

-

Prepayments and sundry debtors

-

6,778

627

6,778

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

35,825

42,966

Corporation tax

57,290

99,963

Social security and other taxes

69

65

VAT

7,851

9,119

Directors' current accounts

17,168

270

Accruals and deferred income

53,635

48,689

171,838

201,072

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

163,795

182,690

Loan creditor

-

3,239

163,795

185,929

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

196,113

215,008

Included in bank loans and overdrafts is a liability of £3,507 (2025: £13,887), which relates to the outstanding amount of a loan taken under HM Government Coronavirus Business Bounce Back Loan Scheme.

This loan carries an interest rate of 2.5% per annum and is repayable within the terms of the loan.