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REGISTERED NUMBER: 06931785 (England and Wales)


















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2024

FOR

ARBOUR HOLDINGS LIMITED

ARBOUR HOLDINGS LIMITED (REGISTERED NUMBER: 06931785)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 7


ARBOUR HOLDINGS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MARCH 2024







DIRECTORS: Mr B T Travis
Mrs A Ditchfield





SECRETARY: Mrs A Ditchfield





REGISTERED OFFICE: C/o Bonut Engineering Limited
Unit 12 Latham Close
Bredbury
Stockport
Cheshire
SK6 2SD





REGISTERED NUMBER: 06931785 (England and Wales)





ACCOUNTANTS: Allens Accountants Limited
Chartered Accountants
123 Wellington Road South
Stockport
Cheshire
SK1 3TH

ARBOUR HOLDINGS LIMITED (REGISTERED NUMBER: 06931785)

BALANCE SHEET
31ST MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Investments 4 296,396 296,396
Investment property 5 400,000 400,000
696,396 696,396

CURRENT ASSETS
Debtors 6 541,792 551,202
Cash at bank 45,599 43,884
587,391 595,086
CREDITORS
Amounts falling due within one year 7 24,483 4,429
NET CURRENT ASSETS 562,908 590,657
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,259,304

1,287,053

CREDITORS
Amounts falling due after more than one
year

8

(673,666

)

(765,666

)

PROVISIONS FOR LIABILITIES 9 (7,719 ) (7,719 )
NET ASSETS 577,919 513,668

CAPITAL AND RESERVES
Called up share capital 10 265,000 265,000
Fair value reserve 11 41,431 41,431
Retained earnings 271,488 207,237
SHAREHOLDERS' FUNDS 577,919 513,668

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

ARBOUR HOLDINGS LIMITED (REGISTERED NUMBER: 06931785)

BALANCE SHEET - continued
31ST MARCH 2024


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

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

The financial statements were approved by the Board of Directors and authorised for issue on 8th August 2024 and were signed on its behalf by:





Mr B T Travis - Director


ARBOUR HOLDINGS LIMITED (REGISTERED NUMBER: 06931785)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024

1. STATUTORY INFORMATION

Arbour Holdings 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.

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 as modified by the revaluation of certain assets.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments
A financial asset or liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangement entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

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.

ARBOUR HOLDINGS LIMITED (REGISTERED NUMBER: 06931785)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1st April 2023
and 31st March 2024 296,396
NET BOOK VALUE
At 31st March 2024 296,396
At 31st March 2023 296,396

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1st April 2023
and 31st March 2024 400,000
NET BOOK VALUE
At 31st March 2024 400,000
At 31st March 2023 400,000

Fair value at 31st March 2024 is represented by:
£   
Valuation in 2010 44,982
Valuation in 2015 (53,551 )
Valuation in 2017 25,000
Valuation in 2022 25,000
Cost 358,569
400,000

If investment property had not been revalued it would have been included at the following historical cost:

2024 2023
£    £   
Cost 358,569 358,569

The investment property was valued on a fair value basis on 31st March 2024 by a competent director .

6. DEBTORS
2024 2023
£    £   
Amounts falling due within one year:
Trade debtors 1,800 1,800

ARBOUR HOLDINGS LIMITED (REGISTERED NUMBER: 06931785)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2024

6. DEBTORS - continued
2024 2023
£    £   
Amounts falling due after more than one year:
Other debtors 539,992 549,402

Aggregate amounts 541,792 551,202

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 4,481 4,427
Other creditors 20,002 2
24,483 4,429

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Other creditors 673,666 765,666

9. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 7,719 7,719

Deferred
tax
£   
Balance at 1st April 2023 7,719
Balance at 31st March 2024 7,719

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
119,250 Ordinary 'A' £1 119,250 119,250
145,750 Ordinary 'B' £1 145,750 145,750
265,000 265,000

ARBOUR HOLDINGS LIMITED (REGISTERED NUMBER: 06931785)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2024

11. RESERVES
Fair
value
reserve
£   
At 1st April 2023
and 31st March 2024 41,431

12. RELATED PARTY DISCLOSURES

During the year the company received Rental income of £18,000 (2023: £18,000) from Bonut Engineering Limited, its wholly owned subsidiary. At the year end, the company is owed £539,992 (2023: £549,402) by Bonut Engineering Limited.