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Registered number: 02569207
Arena Cleaning Services Limited
Unaudited Financial Statements
For The Year Ended 31 May 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 02569207
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 258,280 258,301
258,280 258,301
CURRENT ASSETS
Debtors 5 9,024 3,313
Cash at bank and in hand 4,745 4,596
13,769 7,909
Creditors: Amounts Falling Due Within One Year 6 (42,752 ) (25,769 )
NET CURRENT ASSETS (LIABILITIES) (28,983 ) (17,860 )
TOTAL ASSETS LESS CURRENT LIABILITIES 229,297 240,441
Creditors: Amounts Falling Due After More Than One Year 7 (26,490 ) (30,218 )
NET ASSETS 202,807 210,223
CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Capital redemption reserve 1,000 1,000
Profit and Loss Account 200,807 208,223
SHAREHOLDERS' FUNDS 202,807 210,223
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For the year ending 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr J J Kenny
Director
26 November 2024
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Arena Cleaning Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02569207 . The registered office is Hanover Buildings, 11-13 Hanover Street, Liverpool, Merseyside, L1 3DN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant and machinery 25% reducing balance
Fixtures and fittings 25% reducing balance
Office equipment 25% reducing balance
2.4. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 4)
4 4
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4. Tangible Assets
Land & Property
Freehold Plant and machinery Fixtures and fittings Office equipment Total
£ £ £ £ £
Cost
As at 1 June 2023 258,219 13,584 6,110 450 278,363
As at 31 May 2024 258,219 13,584 6,110 450 278,363
Depreciation
As at 1 June 2023 - 13,576 6,059 427 20,062
Provided during the period - 2 13 6 21
As at 31 May 2024 - 13,578 6,072 433 20,083
Net Book Value
As at 31 May 2024 258,219 6 38 17 258,280
As at 1 June 2023 258,219 8 51 23 258,301
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 6,087 1,173
Other debtors 2,937 2,140
9,024 3,313
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 404 265
Bank loans and overdrafts 3,808 3,882
Other creditors 36,578 19,660
Taxation and social security 1,962 1,962
42,752 25,769
The bank loan is secured by floating charges dated 23 April 2015 over all the companys property and undertakings. The bank loan is secured by fixed and floating charges dated 20 July 2015 over Porter House 6.
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 26,490 30,218
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2024 2023
£ £
Bank loans 11,256 14,695
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8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1,000 1,000
9. Directors Advances, Credits and Guarantees
A director has a brought forward advance from the company of £nil, received £2,910 advances during the year (2023: received £nil). All advances are repayable on demand. The advance carried forward is £2,910.
10. Related Party Transactions
The following related party transactions were undertaken during the year:
A company related by common control, loaned amounts totalling £21,322 (2023: loaned £Nil and repaid £Nil). As at the 31 May 2024 the balance payable was £27,073 (2023: payable £5,750).
A director of the company withdrew amounts totalling £1,500 and introduced amounts totalling £NIL (2023: withdrew £Nil, introduced £Nil). At the 31 May 2024 the balance payable was £9,444 (2023: payable £10,943).
A director of the company withdrew amounts totalling £3,000 and introduced amounts totalling £NIL (2023: withdrew £Nil, introduced £NIL). At the 31 May 2024 the balance receivable was £2,910 (2023: payable £90).
Dividends were paid to the directors in respect to their shareholdings totalling £Nil (2023: £3,760).
No further transactions with related parties were undertaken, other than those under normal market conditions, such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
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