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Registered number: 05504754
Arrow 1066 Internet.Co.UK Limited
Unaudited Financial Statements
For The Year Ended 30 November 2023
Brisan Accountancy Ltd
Canada House, First Floor, 20/20 Business Park
Maidstone
Kent
ME16 0LS
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—6
Page 1
Balance Sheet
Registered number: 05504754
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 318 476
318 476
CURRENT ASSETS
Stocks 5 39,121 22,202
Debtors 6 31,963 31,748
Cash at bank and in hand 2,979 4,839
74,063 58,789
Creditors: Amounts Falling Due Within One Year 7 (34,722 ) (7,427 )
NET CURRENT ASSETS (LIABILITIES) 39,341 51,362
TOTAL ASSETS LESS CURRENT LIABILITIES 39,659 51,838
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (77 ) (115 )
NET ASSETS 39,582 51,723
CAPITAL AND RESERVES
Called up share capital 9 200 200
Profit and Loss Account 39,382 51,523
SHAREHOLDERS' FUNDS 39,582 51,723
Page 1
Page 2
For the year ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Robert James
Director
2 February 2024
The notes on pages 4 to 6 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 December 2021 200 91,564 91,764
Loss for the year and total comprehensive income - (6,041 ) (6,041)
Dividends paid - (34,000) (34,000)
As at 30 November 2022 and 1 December 2022 200 51,523 51,723
Profit for the year and total comprehensive income - 2,959 2,959
Dividends paid - (15,100) (15,100)
As at 30 November 2023 200 39,382 39,582
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Arrow 1066 Internet.Co.UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05504754 . The registered office is Canada House, First Floor, 20/20 Business Park, Maidstone, Kent, ME16 0LS.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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.
2.4. 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 25% reducing balance
Computer Equipment 25% on cost
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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. 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.
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. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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2.6. Taxation - continued
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. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred 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 and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 December 2022 5,828 4,819 10,647
As at 30 November 2023 5,828 4,819 10,647
Depreciation
As at 1 December 2022 5,794 4,377 10,171
Provided during the period 9 149 158
As at 30 November 2023 5,803 4,526 10,329
Net Book Value
As at 30 November 2023 25 293 318
As at 1 December 2022 34 442 476
5. Stocks
2023 2022
£ £
Stock 39,121 22,202
39,121 22,202
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 29,437 29,380
Prepayments and accrued income 162 183
VAT 2,364 2,185
31,963 31,748
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7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 277 (1,031 )
Director's loan account 34,445 8,458
34,722 7,427
8. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences 77 115
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 200 200
10. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans to directors:
As at 1 December 2022 Amounts advanced Amounts repaid Amounts written off As at 30 November 2023
£ £ £ £ £
Mr Robert James 8,458 32,004 57,991 - 34,445
The above loan is unsecured, interest free, repayable on demand and ranks equally with other creditors.
11. Ultimate Controlling Party
The company's ultimate controlling party is R James by virtue of his ownership of 100% of the issued share capital in the company.
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