ARA Rental Properties Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 04514567

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	5		419,000		400,000

			419,000		400,000
CURRENT ASSETS
Debtors	6	14,190		14,175
Cash at bank and in hand		32,604		21,700

		46,794		35,875
Creditors: Amounts Falling Due Within One Year	7	(45,730 )		(44,840 )

NET CURRENT ASSETS (LIABILITIES)			1,064		(8,965 )

TOTAL ASSETS LESS CURRENT LIABILITIES			420,064		391,035

Creditors: Amounts Falling Due After More Than One Year	8		(240,604 )		(237,230 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(23,107 )		(18,357 )

NET ASSETS			156,353		135,448

CAPITAL AND RESERVES
Called up share capital	9		100		100
Revaluation reserve			69,321		55,071
Profit and Loss Account			86,932		80,277

SHAREHOLDERS' FUNDS			156,353		135,448

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ARA Rental Properties Limited

Balance Sheet (continued)

As At 31 January 2026

For the 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.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr R P Atkinson

Director

21 October 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

ARA Rental Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04514567 . The registered office is First Floor Sterling House , Outrams Wharf, Little Eaton, Derby, DE21 5EL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings

50% straight line

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.

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.5. 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, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

The company has only financial assets and liabilities of a kind that qualify as basic financial instruments.

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ARA Rental Properties Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Fixtures & Fittings
	£
Cost or Valuation
As at 1 February 2025	9,068

As at 31 January 2026	9,068

Depreciation
As at 1 February 2025	9,068

As at 31 January 2026	9,068

Net Book Value
As at 31 January 2026	-

As at 1 February 2025	-

5. Investment Property

	2026
	£
Fair Value
As at 1 February 2025	400,000
Fair value adjustments	19,000

As at 31 January 2026	419,000

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

	2026	2025
	£	£
Cost	323,221	323,221

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ARA Rental Properties Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	4,084	4,084
Prepayments and accrued income	1,048	1,033
Other debtors	9,058	9,058

	14,190	14,175

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Corporation tax	1,562	898
Other taxes and social security	440	469
Company credit card	647	676
Accruals and deferred income	2,280	4,220
Directors' loan accounts	40,579	38,355
Amounts owed to associates	222	222

	45,730	44,840

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Mortgages	240,604	237,230

Mortgages are secured on investment properties.

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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