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REGISTERED NUMBER: 13463071 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

FOR

ARNOLD CONSTRUCTION SERVICES LIMITED

ARNOLD CONSTRUCTION SERVICES LIMITED (REGISTERED NUMBER: 13463071)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ARNOLD CONSTRUCTION SERVICES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTORS: R J Arnold
S E Arnold





REGISTERED OFFICE: 12 Victoria Road
Barnsley
United Kingdom
South Yorkshire
S70 2BB





REGISTERED NUMBER: 13463071 (England and Wales)





ACCOUNTANTS: Gibson Booth Limited
12 Victoria Road
Barnsley
South Yorkshire
S70 2BB

ARNOLD CONSTRUCTION SERVICES LIMITED (REGISTERED NUMBER: 13463071)

BALANCE SHEET
30 JUNE 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 53,248 10,249

CURRENT ASSETS
Debtors 5 336,409 152,300
Cash at bank 94,627 9,946
431,036 162,246
CREDITORS
Amounts falling due within one year 6 371,504 148,730
NET CURRENT ASSETS 59,532 13,516
TOTAL ASSETS LESS CURRENT LIABILITIES 112,780 23,765

CREDITORS
Amounts falling due after more than
one year

7

(38,994

)

-

PROVISIONS FOR LIABILITIES (9,794 ) (2,090 )
NET ASSETS 63,992 21,675

CAPITAL AND RESERVES
Called up share capital 9 2 2
Retained earnings 63,990 21,673
SHAREHOLDERS' FUNDS 63,992 21,675

ARNOLD CONSTRUCTION SERVICES LIMITED (REGISTERED NUMBER: 13463071)

BALANCE SHEET - continued
30 JUNE 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

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

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 2 October 2024 and were signed on its behalf by:





R J Arnold - Director


ARNOLD CONSTRUCTION SERVICES LIMITED (REGISTERED NUMBER: 13463071)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1. STATUTORY INFORMATION

Arnold Construction Services 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 financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

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.

Significant judgements and estimates
No judgements have been made in the process of applying the below accounting policies that have had the most significant effect on amounts recognised in the financial statements.

There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Turnover
Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts.

When the outcome of a transaction can be estimated reliably, turnover from construction services is recognised by reference to the stage of completion at the balance sheet date.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

ARNOLD CONSTRUCTION SERVICES LIMITED (REGISTERED NUMBER: 13463071)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

2. ACCOUNTING POLICIES - continued

Tangible fixed assets
Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:


Improvements to property10% reducing balance
Fixtures & fittings25% reducing balance
Computer equipment33% straight line
Motor Vehicles25% 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.

ARNOLD CONSTRUCTION SERVICES LIMITED (REGISTERED NUMBER: 13463071)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

2. ACCOUNTING POLICIES - continued

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.

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

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and Motor Computer
property fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 July 2023 2,333 777 9,990 1,036 14,136
Additions - 291 59,990 450 60,731
At 30 June 2024 2,333 1,068 69,980 1,486 74,867
DEPRECIATION
At 1 July 2023 443 339 2,498 607 3,887
Charge for year 189 182 16,871 490 17,732
At 30 June 2024 632 521 19,369 1,097 21,619
NET BOOK VALUE
At 30 June 2024 1,701 547 50,611 389 53,248
At 30 June 2023 1,890 438 7,492 429 10,249

ARNOLD CONSTRUCTION SERVICES LIMITED (REGISTERED NUMBER: 13463071)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
Additions 59,990
At 30 June 2024 59,990
DEPRECIATION
Charge for year 14,998
At 30 June 2024 14,998
NET BOOK VALUE
At 30 June 2024 44,992

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade debtors 336,209 45,813
Other debtors 200 70,033
Tax - 11,619
VAT - 24,835
336,409 152,300

ARNOLD CONSTRUCTION SERVICES LIMITED (REGISTERED NUMBER: 13463071)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Other loans - 50,000
Hire purchase contracts 11,998 -
Trade creditors 195,700 35,117
Corporation tax 52,681 19,039
Social security and other taxes 9,704 -
VAT 74,197 -
Other creditors 20,145 41,630
Directors' current accounts 374 249
Accruals and deferred income 6,705 2,695
371,504 148,730

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.6.24 30.6.23
£    £   
Hire purchase contracts 38,994 -

8. SECURED DEBTS

The following secured debts are included within creditors:

30.6.24 30.6.23
£    £   
Hire purchase contracts 50,992 -

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.6.24 30.6.23
value: £    £   
1 A Ordinary £1 1 1
1 B Ordinary £1 1 1
2 2