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REGISTERED NUMBER: 13438759 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 June 2024

for

Arlor Ltd

Arlor Ltd (Registered number: 13438759)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Arlor Ltd

Company Information
for the Year Ended 30 June 2024







DIRECTORS: M S Stirling
W D Stirling





REGISTERED OFFICE: 12 Mount Bennett Road
Tywardreath
Par
Cornwall
PL24 2QU





REGISTERED NUMBER: 13438759 (England and Wales)

Arlor Ltd (Registered number: 13438759)

Abridged Balance Sheet
30 June 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 5,440 6,120
Investment property 5 575,000 471,569
580,440 477,689

CURRENT ASSETS
Debtors 1,831 442
Cash at bank 1,030 34,214
2,861 34,656
CREDITORS
Amounts falling due within one year 435,634 511,176
NET CURRENT LIABILITIES (432,773 ) (476,520 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

147,667

1,169

CREDITORS
Amounts falling due after more than one
year

(117,072

)

-

PROVISIONS FOR LIABILITIES (6,753 ) (1,163 )
NET ASSETS 23,842 6

CAPITAL AND RESERVES
Called up share capital 2 2
Revaluation reserve 6 28,052 -
Retained earnings (4,212 ) 4
23,842 6

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.

Arlor Ltd (Registered number: 13438759)

Abridged Balance Sheet - continued
30 June 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30 June 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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 28 January 2025 and were signed on its behalf by:





M S Stirling - Director


Arlor Ltd (Registered number: 13438759)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

Arlor 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 as modified by the revaluation of certain assets.

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.
Plant and machinery - 10% on cost

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

Arlor Ltd (Registered number: 13438759)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 July 2023
and 30 June 2024 6,800
DEPRECIATION
At 1 July 2023 680
Charge for year 680
At 30 June 2024 1,360
NET BOOK VALUE
At 30 June 2024 5,440
At 30 June 2023 6,120

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 July 2023 471,569
Additions 68,799
Revaluations 34,632
At 30 June 2024 575,000
NET BOOK VALUE
At 30 June 2024 575,000
At 30 June 2023 471,569

Fair value at 30 June 2024 is represented by:
£   
Valuation in 2024 575,000

6. RESERVES
Revaluation
reserve
£   
Revaluation movement 28,052

At 30 June 2024 28,052

Arlor Ltd (Registered number: 13438759)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 June 2024 and 30 June 2023:

2024 2023
£    £   
M S Stirling and W D Stirling
Balance outstanding at start of year (509,770 ) 3,144
Amounts advanced 139,289 52,363
Amounts repaid (63,923 ) (565,277 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (434,404 ) (509,770 )