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Registered number: 12369468
Arbility Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12369468
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 18,911 23,783
18,911 23,783
CURRENT ASSETS
Debtors 5 9,404 9,153
Cash at bank and in hand 2,787 4,847
12,191 14,000
Creditors: Amounts Falling Due Within One Year 6 (9,725 ) (9,769 )
NET CURRENT ASSETS (LIABILITIES) 2,466 4,231
TOTAL ASSETS LESS CURRENT LIABILITIES 21,377 28,014
Creditors: Amounts Falling Due After More Than One Year 7 (21,261 ) (26,676 )
NET ASSETS 116 1,338
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 16 1,238
SHAREHOLDERS' FUNDS 116 1,338
Page 1
Page 2
For the year ending 31 December 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 Stuart Dean
Director
2 February 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Arbility Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12369468 . The registered office is Jessamine Cottage, Wavering Lane East, Gillingham, Dorset, SP8 4NX.
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:
Plant & Machinery 25% Reducing balance
Motor Vehicles 25% Reducing balance
Computer Equipment straight line over 3 years
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2023 5,569 35,527 2,550 43,646
Additions 2,000 - - 2,000
As at 31 December 2023 7,569 35,527 2,550 45,646
Depreciation
As at 1 January 2023 2,567 15,543 1,753 19,863
Provided during the period 1,250 4,996 626 6,872
As at 31 December 2023 3,817 20,539 2,379 26,735
Net Book Value
As at 31 December 2023 3,752 14,988 171 18,911
As at 1 January 2023 3,002 19,984 797 23,783
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 7,128 7,934
Prepayments and accrued income 389 310
Other debtors - 645
Other taxes and social security 228 264
Director's loan account 1,659 -
9,404 9,153
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 5,415 5,415
Trade creditors 1,887 1,089
VAT 2,423 2,416
Director's loan account - 849
9,725 9,769
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 21,261 26,676
21,261 26,676
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8. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 5,415 5,415
Later than one year and not later than five years 21,261 26,676
26,676 32,091
26,676 32,091
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
Mr S A & Mrs S K Dean - £1,659
The above loan is unsecured, interest free and repayable on demand.
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