Ark Portfolio Limited - Filleted accounts

Registered number

16277714

Ark Portfolio Limited

Filleted Abridged Accounts

28 February 2026

Ark Portfolio Limited
Registered number:		16277714
Abridged Balance Sheet
as at 28 February 2026

Notes			2026
£
Fixed assets
Investments	3		494,549

Current assets
Cash at bank and in hand		9,473

Creditors: amounts falling due within one year		(176,787)

Net current liabilities			(167,314)

Total assets less current liabilities			327,235

Creditors: amounts falling due after more than one year			(331,606)



Net liabilities			(4,371)

Capital and reserves
Called up share capital			100
Profit and loss account			(4,471)

Shareholders' funds			(4,371)

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.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A) of the Companies Act 2006.




Raksha Bhudiya
Director
Approved by the board on 5 October 2026

Ark Portfolio Limited
Notes to the Abridged Accounts
for the period from 26 February 2025 to 28 February 2026


1	Accounting policies

	Basis of preparation
	The abridged 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).

	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:

	Plant and machinery	25% reducing balance

	Investment Properties
	Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties are initially measured at cost, including transaction cost. Subsequently investment properties whose fair value can be measured reliably without undue cost or effort on an on-going basis are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.

	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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees		2026
Number

	Average number of persons employed by the company		0


3	Investments

Other
investments
£
	Cost
	Additions			494,549

	At 28 February 2026			494,549

	Historical cost
	At 28 February 2026			494,549

	Other investments is an investment property. The fair value of the property at 28th February 2026 has been arrived at on the basis of a valuation carried out at that date by Raksha Bhudiya, a director of the company who is not a professionally qualified valuer. The valuation was arrived by reference to market evidence of transaction prices for similar properties in its location and takes into account the current state of rental market in the area where the properties are situated.


4	Loans		2026
£
	Creditors include:

	Secured bank loans		331,606

	The bank loan is secured against the investment property.


5	Other information

	Ark Portfolio Limited is a private company limited by shares and incorporated in England. Its registered office is:
	24 Salehurst Close
	Kenton
	Harrow
	HA3 0UG