2022-09-012023-09-302023-09-30false06407037ARENA PAL LIMITED2024-04-2374209iso4217:GBPxbrli:pure064070372022-09-01064070372023-09-30064070372022-09-012023-09-30064070372022-01-01064070372022-08-31064070372022-01-012022-08-3106407037bus:SmallEntities2022-09-012023-09-3006407037bus:AuditExempt-NoAccountantsReport2022-09-012023-09-3006407037bus:FullAccounts2022-09-012023-09-3006407037bus:PrivateLimitedCompanyLtd2022-09-012023-09-3006407037core:WithinOneYear2023-09-3006407037core:AfterOneYear2023-09-3006407037core:WithinOneYear2022-08-3106407037core:AfterOneYear2022-08-3106407037core:ShareCapital2023-09-3006407037core:SharePremium2023-09-3006407037core:RevaluationReserve2023-09-3006407037core:OtherReservesSubtotal2023-09-3006407037core:RetainedEarningsAccumulatedLosses2023-09-3006407037core:ShareCapital2022-08-3106407037core:SharePremium2022-08-3106407037core:RevaluationReserve2022-08-3106407037core:OtherReservesSubtotal2022-08-3106407037core:RetainedEarningsAccumulatedLosses2022-08-3106407037core:LandBuildings2023-09-3006407037core:PlantMachinery2023-09-3006407037core:Vehicles2023-09-3006407037core:FurnitureFittings2023-09-3006407037core:OfficeEquipment2023-09-3006407037core:NetGoodwill2023-09-3006407037core:IntangibleAssetsOtherThanGoodwill2023-09-3006407037core:ListedExchangeTraded2023-09-3006407037core:UnlistedNon-exchangeTraded2023-09-3006407037core:LandBuildings2022-08-3106407037core:PlantMachinery2022-08-3106407037core:Vehicles2022-08-3106407037core:FurnitureFittings2022-08-3106407037core:OfficeEquipment2022-08-3106407037core:NetGoodwill2022-08-3106407037core:IntangibleAssetsOtherThanGoodwill2022-08-3106407037core:ListedExchangeTraded2022-08-3106407037core:UnlistedNon-exchangeTraded2022-08-3106407037core:LandBuildings2022-09-012023-09-3006407037core:PlantMachinery2022-09-012023-09-3006407037core:Vehicles2022-09-012023-09-3006407037core:FurnitureFittings2022-09-012023-09-3006407037core:OfficeEquipment2022-09-012023-09-3006407037core:NetGoodwill2022-09-012023-09-3006407037core:IntangibleAssetsOtherThanGoodwill2022-09-012023-09-3006407037core:ListedExchangeTraded2022-09-012023-09-3006407037core:UnlistedNon-exchangeTraded2022-09-012023-09-3006407037core:MoreThanFiveYears2022-09-012023-09-3006407037core:Non-currentFinancialInstruments2023-09-3006407037core:Non-currentFinancialInstruments2022-08-3106407037dpl:CostSales2022-09-012023-09-3006407037dpl:DistributionCosts2022-09-012023-09-3006407037core:LandBuildings2022-09-012023-09-3006407037core:PlantMachinery2022-09-012023-09-3006407037core:Vehicles2022-09-012023-09-3006407037core:FurnitureFittings2022-09-012023-09-3006407037core:OfficeEquipment2022-09-012023-09-3006407037dpl:AdministrativeExpenses2022-09-012023-09-3006407037core:NetGoodwill2022-09-012023-09-3006407037core:IntangibleAssetsOtherThanGoodwill2022-09-012023-09-3006407037dpl:GroupUndertakings2022-09-012023-09-3006407037dpl:ParticipatingInterests2022-09-012023-09-3006407037dpl:GroupUndertakingscore:ListedExchangeTraded2022-09-012023-09-3006407037core:ListedExchangeTraded2022-09-012023-09-3006407037dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-09-012023-09-3006407037core:UnlistedNon-exchangeTraded2022-09-012023-09-3006407037dpl:CostSales2022-01-012022-08-3106407037dpl:DistributionCosts2022-01-012022-08-3106407037core:LandBuildings2022-01-012022-08-3106407037core:PlantMachinery2022-01-012022-08-3106407037core:Vehicles2022-01-012022-08-3106407037core:FurnitureFittings2022-01-012022-08-3106407037core:OfficeEquipment2022-01-012022-08-3106407037dpl:AdministrativeExpenses2022-01-012022-08-3106407037core:NetGoodwill2022-01-012022-08-3106407037core:IntangibleAssetsOtherThanGoodwill2022-01-012022-08-3106407037dpl:GroupUndertakings2022-01-012022-08-3106407037dpl:ParticipatingInterests2022-01-012022-08-3106407037dpl:GroupUndertakingscore:ListedExchangeTraded2022-01-012022-08-3106407037core:ListedExchangeTraded2022-01-012022-08-3106407037dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-01-012022-08-3106407037core:UnlistedNon-exchangeTraded2022-01-012022-08-3106407037core:NetGoodwill2023-09-3006407037core:IntangibleAssetsOtherThanGoodwill2023-09-3006407037core:LandBuildings2023-09-3006407037core:PlantMachinery2023-09-3006407037core:Vehicles2023-09-3006407037core:FurnitureFittings2023-09-3006407037core:OfficeEquipment2023-09-3006407037core:AfterOneYear2023-09-3006407037core:WithinOneYear2023-09-3006407037core:ListedExchangeTraded2023-09-3006407037core:UnlistedNon-exchangeTraded2023-09-3006407037core:ShareCapital2023-09-3006407037core:SharePremium2023-09-3006407037core:RevaluationReserve2023-09-3006407037core:OtherReservesSubtotal2023-09-3006407037core:RetainedEarningsAccumulatedLosses2023-09-3006407037core:NetGoodwill2022-08-3106407037core:IntangibleAssetsOtherThanGoodwill2022-08-3106407037core:LandBuildings2022-08-3106407037core:PlantMachinery2022-08-3106407037core:Vehicles2022-08-3106407037core:FurnitureFittings2022-08-3106407037core:OfficeEquipment2022-08-3106407037core:AfterOneYear2022-08-3106407037core:WithinOneYear2022-08-3106407037core:ListedExchangeTraded2022-08-3106407037core:UnlistedNon-exchangeTraded2022-08-3106407037core:ShareCapital2022-08-3106407037core:SharePremium2022-08-3106407037core:RevaluationReserve2022-08-3106407037core:OtherReservesSubtotal2022-08-3106407037core:RetainedEarningsAccumulatedLosses2022-08-3106407037core:NetGoodwill2022-01-0106407037core:IntangibleAssetsOtherThanGoodwill2022-01-0106407037core:LandBuildings2022-01-0106407037core:PlantMachinery2022-01-0106407037core:Vehicles2022-01-0106407037core:FurnitureFittings2022-01-0106407037core:OfficeEquipment2022-01-0106407037core:AfterOneYear2022-01-0106407037core:WithinOneYear2022-01-0106407037core:ListedExchangeTraded2022-01-0106407037core:UnlistedNon-exchangeTraded2022-01-0106407037core:ShareCapital2022-01-0106407037core:SharePremium2022-01-0106407037core:RevaluationReserve2022-01-0106407037core:OtherReservesSubtotal2022-01-0106407037core:RetainedEarningsAccumulatedLosses2022-01-0106407037core:AfterOneYear2022-09-012023-09-3006407037core:WithinOneYear2022-09-012023-09-3006407037core:Non-currentFinancialInstrumentscore:CostValuation2022-09-012023-09-3006407037core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-09-012023-09-3006407037core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-09-012023-09-3006407037core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-09-012023-09-3006407037core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-09-012023-09-3006407037core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-09-012023-09-3006407037core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-09-012023-09-3006407037core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-09-012023-09-3006407037core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-09-012023-09-3006407037core:Non-currentFinancialInstrumentscore:CostValuation2023-09-3006407037core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-09-3006407037core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-09-3006407037core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-09-3006407037core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-09-3006407037core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-09-3006407037core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-09-3006407037core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-09-3006407037core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-09-3006407037core:Non-currentFinancialInstrumentscore:CostValuation2022-08-3106407037core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-08-3106407037core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-08-3106407037core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-08-3106407037core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-08-3106407037core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-08-3106407037core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-08-3106407037core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-08-3106407037core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-08-3106407037bus:Director12022-09-012023-09-3006407037bus:Director22022-09-012023-09-3006407037bus:Director32022-09-012023-09-30

ARENA PAL LIMITED

Registered Number
06407037
(England and Wales)

Unaudited Financial Statements for the Period ended
30 September 2023

ARENA PAL LIMITED
Company Information
for the period from 1 September 2022 to 30 September 2023

Directors

HAYWARD, Bridget Anne Veronica
MARKIEWICZ, Michal Piotr
METCALF, Primrose Jean Onslow

Registered Address

Thompson House, 42-44 Dolben Street, London
Dolben Street
London
SE1 0UQ

Registered Number

06407037 (England and Wales)
ARENA PAL LIMITED
Balance Sheet as at
30 September 2023

Notes

30 Sep 2023

31 Aug 2022

£

£

£

£

Fixed assets
Tangible assets33,417-
3,417-
Current assets
Debtors10,4271
Cash at bank and on hand63,480-
73,9071
Creditors amounts falling due within one year4(37,802)-
Net current assets (liabilities)36,1051
Total assets less current liabilities39,5221
Net assets39,5221
Capital and reserves
Called up share capital-1
Profit and loss account39,522-
Shareholders' funds39,5221
The financial statements were approved and authorised for issue by the Board of Directors on 23 April 2024, and are signed on its behalf by:
MARKIEWICZ, Michal Piotr
Director
Registered Company No. 06407037
ARENA PAL LIMITED
Notes to the Financial Statements
for the period ended 30 September 2023

1.Accounting policies
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.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Office Equipment20
2.Average number of employees

20232022
Average number of employees during the year20
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
Additions3,6153,615
At 30 September 233,6153,615
Depreciation and impairment
Charge for year198198
At 30 September 23198198
Net book value
At 30 September 233,4173,417
At 31 August 22--
4.Creditors: amounts due within one year

2023

2022

££
Amounts owed to related parties1,841-
Taxation and social security18,188-
Other creditors17,773-
Total37,802-