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Registered number: 03777854
Arbor Vitae Limited
Unaudited ABRIDGED Financial Statements
For the Period 1 January 2022 to 31 January 2023
Northern Accountants
Arbor Vitae Limited
Unaudited Financial Statements
For the Period 1 January 2022 to 31 January 2023
Unaudited Financial Statements

Contents
| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—4

Page 1
Arbor Vitae Limited
Abridged Balance Sheet
As At 31 January 2023
Abridged Balance Sheet
Registered number: 03777854

| 31 January 2023 | 31 December 2021
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 22,072 |  | 3,905
|  |  | 22,072 |  | 3,905
CURRENT ASSETS
Debtors |  | 166,137 |  | 155,015 |
Cash at bank and in hand |  | 3,427 |  | 61,017 |
|  | 169,564 |  | 216,032 |
Creditors: Amounts Falling Due Within One Year |  | (76,220 ) |  | (107,946 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 93,344 |  | 108,086
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 115,416 |  | 111,991
Creditors: Amounts Falling Due After More Than One Year |  |  | (34,628 ) |  | (34,513 )
NET ASSETS |  |  | 80,788 |  | 77,478
CAPITAL AND RESERVES
Called up share capital | 5 |  | 100 |  | 100
Profit and Loss Account |  |  | 80,688 |  | 77,378
SHAREHOLDERS' FUNDS |  |  | 80,788 |  | 77,478

Page 1
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Arbor Vitae Limited
Abridged Balance Sheet (continued)
As At 31 January 2023
For the period ending 31 January 2023 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 January 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr Carl Tansey Director
20/07/2023

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Arbor Vitae Limited
Notes to the Abridged Financial Statements
For the Period 1 January 2022 to 31 January 2023
Notes to the Abridged Financial Statements
1. General Information
Arbor Vitae Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03777854 . The registered office is 7-9 Methley Road Industrial Park, Methley Road, Castleford, West Yorkshire, WF10 1BY.
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.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:

Plant & Machinery | 25% on WDV
Motor Vehicles | 25% on WDV
Office Equipment | 15% on WDV

2.4. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. 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.
Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively."
2.5. Pensions
The company operates a defined contribution pension scheme. Demo Pension scheme, for the directors and senior
employees. At the statement of financial position date, unpaid contributions of £1,162.28 (2020: 556.84)were due to the
fund. They are included in other creditors.
2.6. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
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Arbor Vitae Limited
Notes to the Abridged Financial Statements (continued)
For the Period 1 January 2022 to 31 January 2023
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2021: 7)
6 7
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 January 2022 | 54,635
Additions | 25,371
As at 31 January 2023 | 80,006
Depreciation
As at 1 January 2022 | 50,730
Provided during the period | 7,204
As at 31 January 2023 | 57,934
Net Book Value
As at 31 January 2023 | 22,072
As at 1 January 2022 | 3,905

5. Share Capital

| 31 January 2023 |  | 31 December 2021
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

6. Pension Commitments
The company operates a defined contribution pension. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £1,492 (2021: £1,162) were due to the fund. They are included in Other Creditors.
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