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REGISTERED NUMBER: 12382843 (England and Wales)














Unaudited Financial Statements

for the Year Ended 31 January 2024

for

Arbie Holdings Ltd

Arbie Holdings Ltd (Registered number: 12382843)






Contents of the Financial Statements
for the Year Ended 31 January 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Arbie Holdings Ltd

Company Information
for the Year Ended 31 January 2024







DIRECTOR: R J Bruce





REGISTERED OFFICE: 86 Mereheath Park
Knutsford
Cheshire
WA16 6AP





REGISTERED NUMBER: 12382843 (England and Wales)





ACCOUNTANTS: Emmerson Accountancy Ltd
Atlantic Business Centre
Atlantic Street
Altrincham
Cheshire
WA14 5NQ

Arbie Holdings Ltd (Registered number: 12382843)

Balance Sheet
31 January 2024

31.1.24 31.1.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 10,000 20,000
Tangible assets 5 73,510 96,502
83,510 116,502

CURRENT ASSETS
Debtors 6 81,037 88,451
Cash at bank 30,795 56,140
111,832 144,591
CREDITORS
Amounts falling due within one year 7 53,594 50,418
NET CURRENT ASSETS 58,238 94,173
TOTAL ASSETS LESS CURRENT
LIABILITIES

141,748

210,675

CREDITORS
Amounts falling due after more than one
year

8

118,511

105,107
NET ASSETS 23,237 105,568

CAPITAL AND RESERVES
Called up share capital 9 101 101
Retained earnings 10 23,136 105,467
SHAREHOLDERS' FUNDS 23,237 105,568

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 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.

Arbie Holdings Ltd (Registered number: 12382843)

Balance Sheet - continued
31 January 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 director and authorised for issue on 10 October 2024 and were signed by:





R J Bruce - Director


Arbie Holdings Ltd (Registered number: 12382843)

Notes to the Financial Statements
for the Year Ended 31 January 2024

1. STATUTORY INFORMATION

Arbie Holdings Ltd 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.

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

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.

Franchise fee are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% 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.

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.

Arbie Holdings Ltd (Registered number: 12382843)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 6 ) .

4. INTANGIBLE FIXED ASSETS
Franchise
fee
£   
COST
At 1 February 2023
and 31 January 2024 50,000
AMORTISATION
At 1 February 2023 30,000
Amortisation for year 10,000
At 31 January 2024 40,000
NET BOOK VALUE
At 31 January 2024 10,000
At 31 January 2023 20,000

5. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 February 2023 564 125,214 4,421 130,199
Additions - - 1,465 1,465
At 31 January 2024 564 125,214 5,886 131,664
DEPRECIATION
At 1 February 2023 218 31,304 2,175 33,697
Charge for year 52 23,477 928 24,457
At 31 January 2024 270 54,781 3,103 58,154
NET BOOK VALUE
At 31 January 2024 294 70,433 2,783 73,510
At 31 January 2023 346 93,910 2,246 96,502

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Trade debtors 8,740 20,357
Other debtors 72,297 68,094
81,037 88,451

Arbie Holdings Ltd (Registered number: 12382843)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Bank loans and overdrafts - 542
Trade creditors 8 4
Tax 40,123 28,603
Social security and other taxes 299 1,066
VAT 12,789 19,814
Directors' current accounts - 14
Accrued expenses 375 375
53,594 50,418

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.1.24 31.1.23
£    £   
Bank loans more 5 yr by instal 19,333 -
Bounce back loan 37,661 41,573
Hire purchase contracts 61,517 63,534
118,511 105,107

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 19,333 -

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.1.24 31.1.23
value: £    £   
100 Ordinary £1 100 100
1 Ordinary A £1 1 1
101 101

10. RESERVES
Retained
earnings
£   

At 1 February 2023 105,467
Profit for the year 55,090
Dividends (137,421 )
At 31 January 2024 23,136