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REGISTERED NUMBER: 11654468 (England and Wales)

















Unaudited Financial Statements

for the Year Ended 30 November 2023

for

Arthur Brothers Group Limited

Arthur Brothers Group Limited (Registered number: 11654468)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Arthur Brothers Group Limited

Company Information
for the Year Ended 30 November 2023







DIRECTOR: M A Arthur





REGISTERED OFFICE: 21 Gold Tops
Newport
South Wales
NP20 4PG





REGISTERED NUMBER: 11654468 (England and Wales)





ACCOUNTANTS: Guilfoyle Sage LLP
21 Gold Tops
Newport
South Wales
NP20 4PG

Arthur Brothers Group Limited (Registered number: 11654468)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 530,919 290,883
Investments 6 200 200
531,119 291,083

CURRENT ASSETS
Debtors 7 648,250 448,489
Cash at bank and in hand 39,197 27,346
687,447 475,835
CREDITORS
Amounts falling due within one year 8 198,766 139,809
NET CURRENT ASSETS 488,681 336,026
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,019,800

627,109

CREDITORS
Amounts falling due after more than one
year

9

(234,348

)

(187,400

)

PROVISIONS FOR LIABILITIES (132,730 ) (38,754 )
NET ASSETS 652,722 400,955

CAPITAL AND RESERVES
Called up share capital 11 200 200
Retained earnings 652,522 400,755
SHAREHOLDERS' FUNDS 652,722 400,955

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

Arthur Brothers Group Limited (Registered number: 11654468)

Balance Sheet - continued
30 November 2023


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 August 2024 and were signed by:





M A Arthur - Director


Arthur Brothers Group Limited (Registered number: 11654468)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

Arthur Brothers Group Limited is a private company, limited by shares and is incorporated in England and Wales. The company's registered number is 11654468 and the address of its registered office is 21 Gold Tops, Newport, South Wales, NP20 4PG.

These financial statements are the company's separate financial statements, covering the year to 30 November 2023 and are presented in Sterling (£), the company's functional currency, rounded to the nearest pound.

The accounting policies applied in the presentation of these financial statements are set out below. These policies have been consistently applied to all periods presented unless otherwise stated.

2. STATEMENT OF COMPLIANCE

The individual financial statements of Arthur Brothers Group Limited have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Preparation of consolidated financial statements
The financial statements contain information about Arthur Brothers Group Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

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

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


Arthur Brothers Group Limited (Registered number: 11654468)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

3. ACCOUNTING POLICIES - continued
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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

4. EMPLOYEES AND DIRECTORS

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

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 December 2022 297,000
Additions 287,385
At 30 November 2023 584,385
DEPRECIATION
At 1 December 2022 6,117
Charge for year 47,349
At 30 November 2023 53,466
NET BOOK VALUE
At 30 November 2023 530,919
At 30 November 2022 290,883

Arthur Brothers Group Limited (Registered number: 11654468)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 December 2022 297,000
Additions 285,885
At 30 November 2023 582,885
DEPRECIATION
At 1 December 2022 6,117
Charge for year 47,349
At 30 November 2023 53,466
NET BOOK VALUE
At 30 November 2023 529,419
At 30 November 2022 290,883

6. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 December 2022
and 30 November 2023 200
NET BOOK VALUE
At 30 November 2023 200
At 30 November 2022 200

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Amounts owed by group undertakings 648,250 388,990
Other debtors - 59,499
648,250 448,489

Arthur Brothers Group Limited (Registered number: 11654468)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Hire purchase contracts 161,839 110,825
Trade creditors 24 894
Taxation and social security 8,752 -
Other creditors 28,151 28,090
198,766 139,809

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
30.11.23 30.11.22
£    £   
Hire purchase contracts 234,348 187,400

10. SECURED DEBTS

The following secured debts are included within creditors:

30.11.23 30.11.22
£    £   
Hire purchase contracts 396,187 298,225

The hire purchase liabilities are secured over the related assets.

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.11.23 30.11.22
value: £    £   
200 Ordinary £1 200 200

12. RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

At the year end, £27,000 (2022:£27,000) was owed to those individuals with a participating interest.