2022-06-012023-05-312023-05-31false09331512ARLABION LTD2023-11-0720590iso4217:GBPxbrli:pure093315122022-06-01093315122023-05-31093315122022-06-012023-05-31093315122020-12-01093315122022-05-31093315122020-12-012022-05-3109331512bus:SmallEntities2022-06-012023-05-3109331512bus:AuditExempt-NoAccountantsReport2022-06-012023-05-3109331512bus:FullAccounts2022-06-012023-05-3109331512bus:PrivateLimitedCompanyLtd2022-06-012023-05-3109331512core:WithinOneYear2023-05-3109331512core:AfterOneYear2023-05-3109331512core:WithinOneYear2022-05-3109331512core:AfterOneYear2022-05-3109331512core:ShareCapital2023-05-3109331512core:SharePremium2023-05-3109331512core:RevaluationReserve2023-05-3109331512core:OtherReservesSubtotal2023-05-3109331512core:RetainedEarningsAccumulatedLosses2023-05-3109331512core:ShareCapital2022-05-3109331512core:SharePremium2022-05-3109331512core:RevaluationReserve2022-05-3109331512core:OtherReservesSubtotal2022-05-3109331512core:RetainedEarningsAccumulatedLosses2022-05-3109331512core:LandBuildings2023-05-3109331512core:PlantMachinery2023-05-3109331512core:Vehicles2023-05-3109331512core:FurnitureFittings2023-05-3109331512core:OfficeEquipment2023-05-3109331512core:NetGoodwill2023-05-3109331512core:IntangibleAssetsOtherThanGoodwill2023-05-3109331512core:ListedExchangeTraded2023-05-3109331512core:UnlistedNon-exchangeTraded2023-05-3109331512core:LandBuildings2022-05-3109331512core:PlantMachinery2022-05-3109331512core:Vehicles2022-05-3109331512core:FurnitureFittings2022-05-3109331512core:OfficeEquipment2022-05-3109331512core:NetGoodwill2022-05-3109331512core:IntangibleAssetsOtherThanGoodwill2022-05-3109331512core:ListedExchangeTraded2022-05-3109331512core:UnlistedNon-exchangeTraded2022-05-3109331512core:LandBuildings2022-06-012023-05-3109331512core:PlantMachinery2022-06-012023-05-3109331512core:Vehicles2022-06-012023-05-3109331512core:FurnitureFittings2022-06-012023-05-3109331512core:OfficeEquipment2022-06-012023-05-3109331512core:NetGoodwill2022-06-012023-05-3109331512core:IntangibleAssetsOtherThanGoodwill2022-06-012023-05-3109331512core:ListedExchangeTraded2022-06-012023-05-3109331512core:UnlistedNon-exchangeTraded2022-06-012023-05-3109331512core:MoreThanFiveYears2022-06-012023-05-3109331512core:Non-currentFinancialInstruments2023-05-3109331512core:Non-currentFinancialInstruments2022-05-3109331512dpl:CostSales2022-06-012023-05-3109331512dpl:DistributionCosts2022-06-012023-05-3109331512core:LandBuildings2022-06-012023-05-3109331512core:PlantMachinery2022-06-012023-05-3109331512core:Vehicles2022-06-012023-05-3109331512core:FurnitureFittings2022-06-012023-05-3109331512core:OfficeEquipment2022-06-012023-05-3109331512dpl:AdministrativeExpenses2022-06-012023-05-3109331512core:NetGoodwill2022-06-012023-05-3109331512core:IntangibleAssetsOtherThanGoodwill2022-06-012023-05-3109331512dpl:GroupUndertakings2022-06-012023-05-3109331512dpl:ParticipatingInterests2022-06-012023-05-3109331512dpl:GroupUndertakingscore:ListedExchangeTraded2022-06-012023-05-3109331512core:ListedExchangeTraded2022-06-012023-05-3109331512dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-06-012023-05-3109331512core:UnlistedNon-exchangeTraded2022-06-012023-05-3109331512dpl:CostSales2020-12-012022-05-3109331512dpl:DistributionCosts2020-12-012022-05-3109331512core:LandBuildings2020-12-012022-05-3109331512core:PlantMachinery2020-12-012022-05-3109331512core:Vehicles2020-12-012022-05-3109331512core:FurnitureFittings2020-12-012022-05-3109331512core:OfficeEquipment2020-12-012022-05-3109331512dpl:AdministrativeExpenses2020-12-012022-05-3109331512core:NetGoodwill2020-12-012022-05-3109331512core:IntangibleAssetsOtherThanGoodwill2020-12-012022-05-3109331512dpl:GroupUndertakings2020-12-012022-05-3109331512dpl:ParticipatingInterests2020-12-012022-05-3109331512dpl:GroupUndertakingscore:ListedExchangeTraded2020-12-012022-05-3109331512core:ListedExchangeTraded2020-12-012022-05-3109331512dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2020-12-012022-05-3109331512core:UnlistedNon-exchangeTraded2020-12-012022-05-3109331512core:NetGoodwill2023-05-3109331512core:IntangibleAssetsOtherThanGoodwill2023-05-3109331512core:LandBuildings2023-05-3109331512core:PlantMachinery2023-05-3109331512core:Vehicles2023-05-3109331512core:FurnitureFittings2023-05-3109331512core:OfficeEquipment2023-05-3109331512core:AfterOneYear2023-05-3109331512core:WithinOneYear2023-05-3109331512core:ListedExchangeTraded2023-05-3109331512core:UnlistedNon-exchangeTraded2023-05-3109331512core:ShareCapital2023-05-3109331512core:SharePremium2023-05-3109331512core:RevaluationReserve2023-05-3109331512core:OtherReservesSubtotal2023-05-3109331512core:RetainedEarningsAccumulatedLosses2023-05-3109331512core:NetGoodwill2022-05-3109331512core:IntangibleAssetsOtherThanGoodwill2022-05-3109331512core:LandBuildings2022-05-3109331512core:PlantMachinery2022-05-3109331512core:Vehicles2022-05-3109331512core:FurnitureFittings2022-05-3109331512core:OfficeEquipment2022-05-3109331512core:AfterOneYear2022-05-3109331512core:WithinOneYear2022-05-3109331512core:ListedExchangeTraded2022-05-3109331512core:UnlistedNon-exchangeTraded2022-05-3109331512core:ShareCapital2022-05-3109331512core:SharePremium2022-05-3109331512core:RevaluationReserve2022-05-3109331512core:OtherReservesSubtotal2022-05-3109331512core:RetainedEarningsAccumulatedLosses2022-05-3109331512core:NetGoodwill2020-12-0109331512core:IntangibleAssetsOtherThanGoodwill2020-12-0109331512core:LandBuildings2020-12-0109331512core:PlantMachinery2020-12-0109331512core:Vehicles2020-12-0109331512core:FurnitureFittings2020-12-0109331512core:OfficeEquipment2020-12-0109331512core:AfterOneYear2020-12-0109331512core:WithinOneYear2020-12-0109331512core:ListedExchangeTraded2020-12-0109331512core:UnlistedNon-exchangeTraded2020-12-0109331512core:ShareCapital2020-12-0109331512core:SharePremium2020-12-0109331512core:RevaluationReserve2020-12-0109331512core:OtherReservesSubtotal2020-12-0109331512core:RetainedEarningsAccumulatedLosses2020-12-0109331512core:AfterOneYear2022-06-012023-05-3109331512core:WithinOneYear2022-06-012023-05-3109331512core:Non-currentFinancialInstrumentscore:CostValuation2022-06-012023-05-3109331512core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-06-012023-05-3109331512core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-06-012023-05-3109331512core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-06-012023-05-3109331512core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-06-012023-05-3109331512core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-06-012023-05-3109331512core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-06-012023-05-3109331512core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-06-012023-05-3109331512core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-06-012023-05-3109331512core:Non-currentFinancialInstrumentscore:CostValuation2023-05-3109331512core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-05-3109331512core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-05-3109331512core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-05-3109331512core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-05-3109331512core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-05-3109331512core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-05-3109331512core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-05-3109331512core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-05-3109331512core:Non-currentFinancialInstrumentscore:CostValuation2022-05-3109331512core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-05-3109331512core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-05-3109331512core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-05-3109331512core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-05-3109331512core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-05-3109331512core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-05-3109331512core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-05-3109331512core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-05-3109331512bus:Director12022-06-012023-05-3109331512bus:Director22022-06-012023-05-3109331512bus:Director32022-06-012023-05-3109331512bus:Director42022-06-012023-05-31

ARLABION LTD

Registered Number
09331512
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2023

ARLABION LTD
Company Information
for the year from 1 June 2022 to 31 May 2023

Directors

ADAMOVITCH, Nikolai
BOOTH, Donald Jeremy
GYULKHANDANYAN, Grigor
KALNINA, Ella

Registered Address

53 Quaker Lane
Liversedge
WF15 6NF

Registered Number

09331512 (England and Wales)
ARLABION LTD
Statement of Financial Position
31 May 2023

Notes

2023

2022

£

£

£

£

Current assets
Debtors417552
Cash at bank and on hand1,1751,160
1,3501,212
Creditors amounts falling due within one year5(6,050)(103,500)
Net current assets (liabilities)(4,700)(102,288)
Total assets less current liabilities(4,700)(102,288)
Net assets(4,700)(102,288)
Capital and reserves
Called up share capital251250
Share premium99,999-
Profit and loss account(104,950)(102,538)
Shareholders' funds(4,700)(102,288)
The financial statements were approved and authorised for issue by the Board of Directors on 7 November 2023, and are signed on its behalf by:
KALNINA, Ella
Director
Registered Company No. 09331512
ARLABION LTD
Notes to the Financial Statements
for the year ended 31 May 2023

1.Statutory information
The company is a private company limited by shares and 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
Functional and presentation currency policy
The financial statements are presented in sterling and this is the functional currency of the company.
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Going concern
The business is wholly reliant upon the ongoing support of the Directors. The Directors have considered the impact of different scenarios on the financial position, results of operations and cash flows for the future. After considering these, the Directors expect that the Company has adequate resources to operate within the level of its current facilities and continue in operational existence for the forseeable future. As such these financial statements have been prepared on the going concern basis.
3.Employee information

20232022
Average number of employees during the year55
4.Debtors

2023

2022

££
Other debtors17552
Total17552
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.
5.Creditors within one year

2023

2022

££
Other creditors4,800100,000
Accrued liabilities and deferred income1,2503,500
Total6,050103,500
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.