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REGISTERED NUMBER: 04292840 (England and Wales)














Unaudited Financial Statements for the Year Ended 30 September 2017

for

Aarhaus Properties Ltd

Aarhaus Properties Ltd (Registered number: 04292840)






Contents of the Financial Statements
for the Year Ended 30 September 2017




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4

Chartered Certified Accountants' Report 6

Aarhaus Properties Ltd

Company Information
for the Year Ended 30 September 2017







DIRECTOR: I Murphy





SECRETARY: L A Murphy





REGISTERED OFFICE: Seymour Chambers
92 London Road
Liverpool
Merseyside
L3 5NW





REGISTERED NUMBER: 04292840 (England and Wales)





ACCOUNTANTS: Douglas Fairless Partnership
Chartered Certified Accountants
Seymour Chambers
92 London Road
Liverpool
Merseyside
L3 5NW

Aarhaus Properties Ltd (Registered number: 04292840)

Abridged Balance Sheet
30 September 2017

30.9.17 30.9.16
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 9,440 9,641
Investment property 5 320,000 336,153
329,440 345,794

CURRENT ASSETS
Debtors 2,490 2,490
Cash at bank 393 4,172
2,883 6,662
CREDITORS
Amounts falling due within one year 162,671 157,109
NET CURRENT LIABILITIES (159,788 ) (150,447 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

169,652

195,347

CREDITORS
Amounts falling due after more than one
year

6

(215,665

)

(218,322

)

PROVISIONS FOR LIABILITIES (124 ) (171 )
NET LIABILITIES (46,137 ) (23,146 )

CAPITAL AND RESERVES
Called up share capital 6 6
Revaluation reserve 7 (16,153 ) -
Retained earnings 7 (29,990 ) (23,152 )
SHAREHOLDERS' FUNDS (46,137 ) (23,146 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2017.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2017 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Aarhaus Properties Ltd (Registered number: 04292840)

Abridged Balance Sheet - continued
30 September 2017


The financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30 September 2017 in accordance with Section 444(2A) of the Companies Act 2006.

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 on 13 June 2018 and were signed by:





I Murphy - Director


Aarhaus Properties Ltd (Registered number: 04292840)

Notes to the Financial Statements
for the Year Ended 30 September 2017

1. STATUTORY INFORMATION

Aarhaus Properties Ltd 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.

2. ACCOUNTING POLICIES

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

The directors have considered the going concern status of the business and consider it to remain appropriate.
The business will continue to be supported by the directors loan account, the director has no intention of
recalling this loan at present.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - not provided
Fixtures and fittings - 15% on reducing balance
Computer equipment - 33% on reducing balance

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.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the
lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 .

Aarhaus Properties Ltd (Registered number: 04292840)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2017

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 October 2016
and 30 September 2017 16,441
DEPRECIATION
At 1 October 2016 6,800
Charge for year 201
At 30 September 2017 7,001
NET BOOK VALUE
At 30 September 2017 9,440
At 30 September 2016 9,641

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 October 2016 336,153
Revaluations (16,153 )
At 30 September 2017 320,000
NET BOOK VALUE
At 30 September 2017 320,000
At 30 September 2016 336,153

Fair value at 30 September 2017 is represented by:

£   
Valuation in 2017 (16,153 )
Cost 336,153
320,000

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS
30.9.17 30.9.16
£    £   
Repayable by instalments
Bank loans more 5 yr by instal - 2,696
Mortgages 200,109 200,115
200,109 202,811

7. RESERVES
Retained Revaluation
earnings reserve Totals
£    £    £   

At 1 October 2016 (23,152 ) - (23,152 )
Deficit for the year (22,991 ) (22,991 )
Fair value adjustment 16,153 (16,153 ) -
At 30 September 2017 (29,990 ) (16,153 ) (46,143 )

Chartered Certified Accountants' Report to the Director
on the Unaudited Financial Statements of
Aarhaus Properties Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual
unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file
a Balance Sheet. Readers are cautioned that the Abridged Income Statement and certain other primary
statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the
financial statements of Aarhaus Properties Ltd for the year ended 30 September 2017 which comprise the Abridged
Income Statement, Abridged Balance Sheet and the related notes from the company's accounting records and from
information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of Aarhaus Properties Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Aarhaus Properties Ltd and state those matters that we have agreed to state to the director of Aarhaus Properties Ltd in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Aarhaus Properties Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Aarhaus Properties Ltd. You consider that Aarhaus Properties Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Aarhaus Properties Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Douglas Fairless Partnership
Chartered Certified Accountants
Seymour Chambers
92 London Road
Liverpool
Merseyside
L3 5NW


Date: .............................................