Registered number
SC619896
Arle Accounting Ltd
Unaudited Filleted Accounts
31 March 2024
Arle Accounting Ltd
Registered number: SC619896
Balance Sheet
as at 31 March 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 5,552 812
Current assets
Debtors 4 38,485 29,292
Cash at bank and in hand 4,086 27,159
42,571 56,451
Creditors: amounts falling due within one year 5 (9,427) (11,636)
Net current assets 33,144 44,815
Total assets less current liabilities 38,696 45,627
Creditors: amounts falling due after more than one year 6 (844) -
Net assets 37,852 45,627
Capital and reserves
Called up share capital 2 2
Profit and loss account 37,850 45,625
Shareholders' funds 37,852 45,627
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Rebecca Adams
Director
Approved by the board on 9 October 2024
Arle Accounting Ltd
Notes to the Accounts
for the year ended 31 March 2024
1 Accounting policies
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).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Office Equipment over 5 years
Bicycles over 6 years
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Office Equipment Bicycles Total
£ £ £
Cost
At 1 April 2023 3,416 - 3,416
Additions 79 6,212 6,291
At 31 March 2024 3,495 6,212 9,707
Depreciation
At 1 April 2023 2,604 - 2,604
Charge for the year 573 978 1,551
At 31 March 2024 3,177 978 4,155
Net book value
At 31 March 2024 318 5,234 5,552
At 31 March 2023 812 - 812
4 Debtors 2024 2023
£ £
Trade Debtors 20,809 26,774
Prepayments & Accrued Income 13,208 2,518
Director's Loan Account 4,468 -
38,485 29,292
5 Creditors: amounts falling due within one year 2024 2023
£ £
Deferred Tax 211 -
Accruals & Deferred Income 1,225 1,158
Trade Creditors 1,082 782
VAT Payable 4,312 6,687
Corporation Tax Payable 2,473 3,009
PAYE/NIC Payable 124 -
9,427 11,636
6 Creditors: amounts falling due after one year 2024 2023
£ £
Deferred Tax 844 -
7 Related party transactions
At the year end the director, Rebecca Adams, owed the company £4,468 (2023: £Nil). This amount was repaid in full by the 6th October 2024.
8 Corporate Responsibility
The company made donations in the year totalling £1,836 (2023: £1,364) to the following UK registered charities, as part of it's corporate responsibilities:

Flora & Fauna International
Medecins Sans Frontier
Plan International
UNICEF
Isle of Mull Rugby Football Club (CASC)
9 Other information
Arle Accounting Ltd is a private company limited by shares and incorporated in Scotland. Its registered office is:
Arla Beag
Aros
Isle of Mull
Argyll & Bute
PA72 6JS
Arle Accounting Ltd SC619896 false 2023-04-01 2024-03-31 2024-03-31 VT Final Accounts July 2024 Rebecca Adams No description of principal activity SC619896 2022-04-01 2023-03-31 SC619896 core:WithinOneYear 2023-03-31 SC619896 core:AfterOneYear 2023-03-31 SC619896 core:ShareCapital 2023-03-31 SC619896 core:RetainedEarningsAccumulatedLosses 2023-03-31 SC619896 2023-04-01 2024-03-31 SC619896 bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 SC619896 bus:AuditExemptWithAccountantsReport 2023-04-01 2024-03-31 SC619896 bus:Director40 2023-04-01 2024-03-31 SC619896 1 2023-04-01 2024-03-31 SC619896 2 2023-04-01 2024-03-31 SC619896 core:PlantMachinery 2023-04-01 2024-03-31 SC619896 core:Vehicles 2023-04-01 2024-03-31 SC619896 countries:England 2023-04-01 2024-03-31 SC619896 bus:FRS102 2023-04-01 2024-03-31 SC619896 bus:FilletedAccounts 2023-04-01 2024-03-31 SC619896 2024-03-31 SC619896 core:WithinOneYear 2024-03-31 SC619896 core:AfterOneYear 2024-03-31 SC619896 core:ShareCapital 2024-03-31 SC619896 core:RetainedEarningsAccumulatedLosses 2024-03-31 SC619896 core:PlantMachinery 2024-03-31 SC619896 core:Vehicles 2024-03-31 SC619896 2023-03-31 SC619896 core:PlantMachinery 2023-03-31 SC619896 core:Vehicles 2023-03-31 iso4217:GBP xbrli:pure