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REGISTERED NUMBER: 04476921 (England and Wales)














Unaudited Financial Statements

for the Year Ended 31st July 2023

for

ARB Auto Limited

ARB Auto Limited (Registered number: 04476921)






Contents of the Financial Statements
for the year ended 31st July 2023




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 6

ARB Auto Limited

Company Information
for the year ended 31st July 2023







DIRECTOR: A. Brusby





SECRETARY: Mrs H. Brusby





REGISTERED OFFICE: 40 Wold Road
Hull
East Yorkshire
HU5 5UN





REGISTERED NUMBER: 04476921 (England and Wales)





ACCOUNTANTS: Sadofskys
Chartered Accountants
Princes House
Wright Street
Hull
East Yorkshire
HU2 8HX

ARB Auto Limited (Registered number: 04476921)

Abridged Balance Sheet
31st July 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 2,987 3,514
2,987 3,514

CURRENT ASSETS
Debtors 1,242 1,247
Cash at bank and in hand 60,170 48,227
61,412 49,474
CREDITORS
Amounts falling due within one year 29,769 25,847
NET CURRENT ASSETS 31,643 23,627
TOTAL ASSETS LESS CURRENT
LIABILITIES

34,630

27,141

PROVISIONS FOR LIABILITIES 746 667
NET ASSETS 33,884 26,474

CAPITAL AND RESERVES
Called up share capital 6 1 1
Retained earnings 33,883 26,473
SHAREHOLDERS' FUNDS 33,884 26,474

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st July 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

ARB Auto Limited (Registered number: 04476921)

Abridged Balance Sheet - continued
31st July 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31st July 2023 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 6th November 2023 and were signed by:





A. Brusby - Director


ARB Auto Limited (Registered number: 04476921)

Notes to the Financial Statements
for the year ended 31st July 2023

1. STATUTORY INFORMATION

ARB Auto Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2002, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 15% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

ARB Auto Limited (Registered number: 04476921)

Notes to the Financial Statements - continued
for the year ended 31st July 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1st August 2022
and 31st July 2023 2,000
AMORTISATION
At 1st August 2022
and 31st July 2023 2,000
NET BOOK VALUE

At 31st July 2023 -
At 31st July 2022 -

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1st August 2022
and 31st July 2023 13,089
DEPRECIATION
At 1st August 2022 9,575
Charge for year 527
At 31st July 2023 10,102
NET BOOK VALUE
At 31st July 2023 2,987
At 31st July 2022 3,514

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
1 Ordinary £1 1 1

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
ARB Auto Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of ARB Auto Limited for the year ended 31st July 2023 which comprise the Income Statement, Other Comprehensive Income, Abridged Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of ARB Auto Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of ARB Auto Limited and state those matters that we have agreed to state to the director of ARB Auto Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ARB Auto Limited and its director for our work or for this report.

It is your duty to ensure that ARB Auto Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of ARB Auto Limited. You consider that ARB Auto Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of ARB Auto Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Sadofskys
Chartered Accountants
Princes House
Wright Street
Hull
East Yorkshire
HU2 8HX


6th November 2023